Preston City Council (25 018 783)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 08 Sep 2026

The Ombudsman's final decision:

Summary: We cannot investigate Mr X’s complaint about council tax recovery because it relates to matters which have already been considered by court. We will not investigate his complaint about the Council’s escalation to enforcement because there is not enough evidence of fault.

The complaint

  1. Mr X complained the Council:
    • pursued him for council tax arrears which he did not owe; and
    • wrongly escalated to enforcement to recover the debt.
  2. Mr X said these issues caused emotional distress and financial concerns. He wanted the Council to:
    • cancel the outstanding arrears;
    • provide financial compensation; and
    • apologise.

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The Ombudsman’s role and powers

  1. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
  2. 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)
  3. 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))

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How I considered this complaint

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

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My assessment

  1. Mr X complained the Council made errors in his council tax calculations. He said it then pursued him for arrears which he did not owe.
  2. Mr X did not pay the arrears, so the Council obtained a liability order from the court to recover the debt.
  3. For the court to make a liability order, the Council must give evidence that the debt is owed. It must also show that it followed the correct process by issuing bills and reminders. If the magistrates court decide that it is likely that this is true, they must make a liability order.
  4. We cannot investigate this complaint because it relates to matters that have been considered by a court. We also have no power to investigate the Council’s decision to begin court proceedings.
  5. Mr X also complained that the Council wrongly escalated to enforcement to recover the debt.
  6. Where a liability order is issued by the court, the Council is entitled to escalate to enforcement if the debt is not paid.
  7. We will not investigate this point of complaint because there is insufficient evidence of fault by the Council.

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Final decision

  1. We cannot investigate part of Mr X’s complaint because it relates to matters already considered by court. We will not investigate the remainder of his complaint because there it not enough evidence of fault by the Council to justify investigation.

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Investigator's decision on behalf of the Ombudsman

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