Liverpool City Council (25 007 070)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 07 Oct 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s failure to respond to Mr X’s attempts to discuss his council tax account. This is because the Council has satisfactorily addressed any injustice he suffered; an investigation would be unlikely to provide a different outcome. In addition, it would be reasonable for Mr X to refer this complaint to the Valuation Tribunal if he disputes liability.

The complaint

  1. Mr X complained that he tried to contact the Council to discuss the outstanding council tax on his previous account, but the Council failed to respond.

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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 could not add to any previous investigation by the organisation, or
  • further investigation would not lead to a different outcome.

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

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

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How I considered this complaint

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

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My assessment

  1. Mr X complained to the Council after receiving backdated council tax bills from a property he lived in five years ago. He said the Council failed to respond to his attempts to resolve the account. He also queried his liability for one of the accounts cited.
  2. The Council apologised for failing to respond to Mr X’s emails and told Mr X it would issue a reminder to staff to respond promptly to received communication.
  3. The Council explained the outstanding balances on the account and referred him to the Valuation tribunal if he disputed liability.
  4. Mr X wants us to find the Council at fault. The Council has partially upheld Mr X’s complaint and provided a remedy by apologising, issuing a reminder to staff about good practice and explaining the balance on Mr X’s council tax account. This is what we would expect the Council to do. An investigation would be unlikely to provide a different outcome for Mr X.
  5. The Ombudsman will not usually exercise discretion to investigate complaints where another body is better placed to review the issue. The Valuation Tribunal has been set up to investigate complaints regarding council tax liability. It would be reasonable for Mr X to refer this part of the complaint to Tribunal if he disputes liability for the outstanding council tax bill.

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Final decision

  1. We will not investigate Mr X’s complaint because an investigation would be unlikely to provide a different outcome. In addition, it would be reasonable for Mr X to refer this complaint to the Valuation Tribunal if he disputes liability.

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Investigator's decision on behalf of the Ombudsman

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