Liverpool City Council (25 016 303)

Category : Benefits and tax > Council tax support

Decision : Closed after initial enquiries

Decision date : 06 Mar 2026

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s council tax support scheme as the law says this can only be challenged in court by way of judicial review.

The complaint

  1. Mr X complained the Council’s updated council tax support (CTS) scheme impacts him financially as he is now expected to pay more council tax each year, due to the Council having introduced a minimum income floor for self employed people. Mr X says this has caused him stress and worry. Mr X wants the Council to scrap the policy.

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The Ombudsman’s role and powers

  1. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide we cannot achieve the outcome someone wants. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

  1. I considered information provided by the complainant.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Since changes to law in 2013, all councils are empowered to design their own schemes regarding support provided to residents regarding council tax. The Local Government Finance Act 1992 says that such schemes can only be challenged in court by way of the judicial review process.
  2. We will not investigate therefore as we cannot question the merits of the Council’s scheme or ask it to change the provisions of it. As such, we cannot achieve the outcome Mr X seeks or any other meaningful outcome, in regard to his complaint.

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Final decision

  1. We will not investigate Mr X’s complaint because the Council’s CTS scheme can only be challenged in court.

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Investigator's decision on behalf of the Ombudsman

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