Bristol City Council (25 015 217)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 19 Feb 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a council tax summons, liability order proceedings and the Council’s enforcement agent. This is because we cannot investigate court actions. There is not enough evidence of fault regarding the enforcement agent’s authority to act on behalf of the Council.
The complaint
- Ms X says the Council failed to follow the correct summons procedure to obtain a liability order in court. She also says the Council’s written authority for the enforcement agent to act on its behalf was invalid because it incorrectly referred to non-domestic property instead of residential property.
The Ombudsman’s role and powers
- 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).
- 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 there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B)).
How I considered this complaint
- I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.
My assessment
- Ms X complained to the Council regarding the matters in paragraph 1.
- The Council replied explaining the summons and liability order process. The Council did not accept Ms X’s argument that its action failed to follow the correct legal process. It said its “authority to act” letter to its enforcement agent showed they acted on the Council behalf for the collection of council tax and non-domestic (business) rates.
- We cannot investigate Ms X’s complaint about the summons and liability order. This is because the summons is the start of court action and the liability hearing and order are court proceedings. We cannot investigate court action as set out in paragraph 2.
- We will not investigate Ms X’s complaint that the Council’s letter of authority to its agent did not cover council tax. There Is not enough evidence of fault here to justify investigation. The Council explained its letter refers to council tax as well as business rates.
Final decision
- We will not investigate Ms X’s complaint because we cannot investigate court proceedings. There is not enough evidence of fault in the Council actions to warrant investigation into its letter of authority.
Investigator's decision on behalf of the Ombudsman