Summary: We will not investigate this complaint about council tax liability orders. This is because we cannot investigate court proceedings. Part of the complaint is late and there are no good reasons for this. There is not enough evidence of fault regarding the second liability order for 2024/25.

The complaint

1. Mr X complains the Council did not provide evidence of a valid council tax liability order relating to an enforcement agent’s visit his home in July 2024. He says he paid in full. However, in 2025 the Council then stated it had obtained a second liability for the same period in 2024.

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The Ombudsman’s role and powers

2. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended).
3. 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).
4. 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

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X disputes the validity of a liability order the Council obtained in May 2024. He also disputes a second liability order the Council obtained in 2025 for the period from May 2024.
7. We cannot investigate the liability orders the Council obtained in 2024 and 2025 as these are court proceedings and as explained in paragraph 2, we cannot investigate what happens in a court.
8. We cannot investigate Mr X’s complaint about the Council’s recovery action in 2024 because it is late. Mr X was aware of the Council’s recovery action relating to this liability order in July 2024. He complained to the Ombudsman in October 2025. There are no good reasons for his late complaint.
9. The Council has explained the reasons for the second liability order it obtained in 2025 for the period from May 2024. There is not enough evidence of fault by the Council to warrant investigation here.

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Final decision

10. We will not investigate Mr X’s complaint because it relates to court proceedings and part of it is late. There is not enough evidence of fault by the Council regarding the second liability order for 2024.

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Investigator's decision on behalf of the Ombudsman