West Lancashire Borough Council (25 019 616)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 26 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax enforcement because there is insufficient evidence of fault by the Council. The lack of services of which he complains affects all or most of the population.
The complaint
- Mr X complains that the Council has taken enforcement action for non payment of Council tax where he says that Council funding has not been used appropriately..
The Ombudsman’s role and powers
- We cannot investigate something that affects all or most of the people in a council’s area. (Local Government Act 1974, section 26(7), 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, or
- 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))
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he has not paid his Council tax as he disagrees with the way the Council spends its money and services are not provided.
- The provision of Council services affects all or most of the population of the area and so are out of jurisdiction.
- Further, Council tax is a tax and not a contract; those liable cannot claim that payment does not have to be made where a Council has allegedly failed in its provision of services.
- The Council is expected to take enforcement action where no Council tax has been paid, or within time. There is insufficient evidence that the Council has acted with fault and so the Ombudsman would not investigate this complaint.
Final decision
- We will not investigate Mr X’s complaint because it affects all or most of the population and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman