Liverpool City Council (24 019 190)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 31 Mar 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the way the Council handled a change of council tax liability for a rental property. This is because there is insufficient evidence of injustice and because the complainant could complain to the Information Commissioner.

The complaint

  1. The complainant, Mr X, complains the Council threatened him in relation to council tax for a property he rents to tenants. He says it failed to issue bills, failed to respond, caused stress and did not contact the tenant. Mr X also says the Council failed to respond to a request for information. Mr X wants proof the Council sent bills, an apology, and compensation.

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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 an investigation if we decide:
  • any fault has not caused injustice to the person who complained, or
  • any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

  1. We normally expect someone to refer the matter to the Information Commissioner (ICO) if they have a complaint about data protection. However, we may decide to investigate if we think there are good reasons. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

  1. I considered information provided by Mr X. This includes a council tax bill and the complaint correspondence. I also considered our Assessment Code.

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My assessment

  1. Mr X owns a property which he rents to tenants. When a rental property is empty the owner is liable for the council tax. The Council sent Mr X a council tax bill for a few days of liability in April 2020. This is before the period which is the subject of this complaint but Mr X referred to it.
  2. In July 2024 a former tenant told the Council she had left the property in 2020. Based on information provided by the tenant, the Council made Mr X liable for the council tax from April 2021. This was because it had no other information about occupiers. The Council sent a bill to Mr X in July and a reminder in August.
  3. Between July and December Mr X contacted the Council several times to explain there had been a tenant in the property since 2021 and he was not liable. He provided evidence of the tenancy. At the end of the year the Council removed the liability from Mr X.
  4. The Council apologised for the delay in responding. It accepted it might not have issued the reminder if it had processed his emails promptly. The Council confirmed it had removed Mr X's liability, and explained it did not produce any bills for him before 2024 because it was unaware of the change of occupancy until July 2024.
  5. I will not start an investigation because there is insufficient evidence of injustice. The Council delayed responding to Mr X’s reports that he was not liable. But, it removed his liability (albeit some months later), explained what had happened and apologised for the delay. Once this is taken into account, the impact on Mr X is not one that requires an investigation. I appreciate Mr X was put to some time and trouble but he has not had to pay any council tax for the property and the Council did not start court action or take any recovery action.
  6. Mr X says the Council did not respond to his request for information under the General Data Protection Regulations. I will not investigate this part of the complaint because Mr X can complain to the ICO. It is reasonable for him to do so because the ICO is the correct organisation to consider complaints about the processing of information requests.

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Final decision

  1. We will not investigate this complaint because there is insufficient evidence of injustice and because the complainant can complain to the ICO.

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Investigator's decision on behalf of the Ombudsman

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