Liverpool City Council (23 007 289)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Oct 2023
The Ombudsman's final decision:
Summary: We will not investigate Miss X’s complaint about how the Council dealt with her council tax account. This is because the law prevents us from considering complaints about action connected to court proceedings.
The complaint
- Miss X complains about the council’s handing of matters related to the council tax she owed.
- Miss X says this had an impact on her mental and physical health and will cause her financial hardship.
The Ombudsman’s role and powers
- We have the power to start or discontinue an investigation into a complaint within our jurisdiction. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been, raised within a court of law. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided Miss X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Miss X is unhappy the council have pursued her for unpaid council tax dating back to 2018.
- Miss X is also unhappy about the Attachment of Earnings Order that is in place.
- The law says people must pay their council tax as billed. If they do not pay the council will issue a reminder and, if needed, a court summons. If the person does not pay all the outstanding council tax before the court date the magistrates can issue a liability order. A liability order is a court order stating the person must pay the council tax and costs.
- Miss X could have disputed these issues at court and it would have been reasonable for her to make representations if she did not agree with this or the Attachment of Earnings Order.
- Miss X also complains the council did not support her with paying and delayed communications causing further debt.
- Although Miss X is unhappy with the service she received from the Council, as the primary matters complained about are out of jurisdiction, we would not investigate this separately.
- Miss X complained to the council that she is not liable for some of the council tax. The council directed Miss X to the Valuation Tribunal.
- Any dispute about liability for council tax can be appealed to a Valuation Tribunal. The Tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
Final decision
- We will not investigate Miss X’s complaint because the law prevents us from considering complaints about action connected to court proceedings.
Investigator's decision on behalf of the Ombudsman