Liverpool City Council (25 029 260)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 25 May 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax billing because there is insufficient evidence of injustice caused by the Council.
The complaint
- Mr X complains that the Council sent an incorrect Council tax bill to him and threated enforcement action if not paid.
The Ombudsman’s role and powers
- 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 the Council sent him a Final Notice of unpaid Council tax which he disputed. He says that Council then accepted the bill was significantly lower (an amount he then paid).
- Our role is to consider complaints where the person bringing the complaint has suffered significant personal injustice as a direct result of the actions or inactions of the organisation. This means we will normally only investigate a complaint where the complainant has suffered serious loss, harm, or distress as a direct result of faults or failures. We will not normally investigate a complaint where the alleged loss or injustice is not a serious or significant matter.
- I appreciate that the Final Notice letter would have been upsetting but the Ombudsman would not consider the injustice claimed here as sufficient to warrant investigation.
Final decision
- We will not investigate Mr X’s complaint because there is insufficient injustice to warrant investigation.
Investigator's decision on behalf of the Ombudsman