Liverpool City Council (21 017 464)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 05 Apr 2022

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s decision to recover a Council Tax liability at court and its decision not to attend court. We cannot investigate complaints about the start of court action or what happened in court. Miss X has used her right of appeal to the Valuation Tribunal Service.

The complaint

  1. Ms X says the Council sought a liability order for Council Tax arrears, while she was waiting for the Valuation Tribunal Service (VTS) to hear her case. Miss X also says the Council did not attend the court hearing which meant it was adjourned to another date which caused her inconvenience.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  2. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
  3. The Valuation Tribunal Service deals with appeals against decisions on council tax liability and council tax support or reduction.
  4. We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), as amended)

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How I considered this complaint

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

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My assessment

  1. Miss X says the Council asked the court for a liability order to recover Council Tax arrears. Miss X says that she had appealed to the VTS to decide her case.
  2. Miss X also says the Council did not send anyone to court to enable her to discuss the liability order.
  3. The court decided to uphold the Council’s claim for a liability order.
  4. The law says that we cannot investigate a complaint about the start of court action and what happened in court, which includes the Council’s decision not to attend the hearing. Miss X has used her right to a remedy with the VTS.

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Final decision

  1. We will not investigate this complaint about the Council’s decision to recover a Council Tax liability at court and its decision not to attend court. We cannot investigate the start of court action or what happened in court. Miss X has used her right of appeal to the Valuation Tribunal Service and we cannot investigate where a right of appeal has already been used.

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Investigator's decision on behalf of the Ombudsman

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