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

  1. Miss X complains about the council’s handing of matters related to the council tax she owed.
  2. Miss X says this had an impact on her mental and physical health and will cause her financial hardship.

Back to top

The Ombudsman’s role and powers

  1. 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))
  2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

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

Back to top

My assessment

  1. Miss X is unhappy the council have pursued her for unpaid council tax dating back to 2018.
  2. Miss X is also unhappy about the Attachment of Earnings Order that is in place.
  3. 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.
  4. 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.
  5. Miss X also complains the council did not support her with paying and delayed communications causing further debt.
  6. 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.
  7. 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.
  8. 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.

Back to top

Final decision

  1. We will not investigate Miss X’s complaint because the law prevents us from considering complaints about action connected to court proceedings.

Back to top

Investigator's decision on behalf of the Ombudsman

Print this page

LGO logogram

Review your privacy settings

Required cookies

These cookies enable the website to function properly. You can only disable these by changing your browser preferences, but this will affect how the website performs.

View required cookies

Analytical cookies

Google Analytics cookies help us improve the performance of the website by understanding how visitors use the site.
We recommend you set these 'ON'.

View analytical cookies

In using Google Analytics, we do not collect or store personal information that could identify you (for example your name or address). We do not allow Google to use or share our analytics data. Google has developed a tool to help you opt out of Google Analytics cookies.

Privacy settings