Source · LGO (Local Government & Social Care Ombudsman)

Preston City Council

LGO (Local Government & Social Care Ombudsman) Other Reference 24-020-216 Sector Benefits And Tax Category Council Tax Decided 15 April 2025

View Preston City Council scorecard

Full decision

The Ombudsman's final decision

Summary: We cannot by law investigate this complaint about enforcement action by the Council for unpaid council tax. This is because the issues raised by the complainant relate to liability orders granted by the magistrates’ court. We have no legal jurisdiction to investigate where the issues raised relate to, or overlap with, those considered during the course of legal proceedings.

The complaint

The complainant (Mr X) complains the Council is abusing the council tax enforcement process by issuing him incorrect summonses, amending the amounts deemed owed last minute in court without notice, and obtaining liability orders against him without due process.

In summary, Mr X says the alledged fault has caused him financial loss, stress, and reputational damage. He also says the liability orders have been issued against his company, harming its credit rating and ability to secure lending. As a desired outcome, Mr X wants the Council to withdraw the liability orders issued, suspend enforcement actions, and reissue correct summonses to allow fair challenges. He also wants the Council to review the disputes cases.

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).

How I considered this complaint

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

My assessment

The issues raised by Mr X relate to the Council issuing legal summons for Mr X to attend court for unpaid council tax, liability orders being issued, and the court process. These are all matters which relate to legal proceedings and we have no legal jurisdiction to investigate in these circumstances. Similarly, we have no legal jurisdiction to investigate the enforcement of liability orders as the arguments relate to the validity of these, therefore overlapping which matters considered and decided by the magistrates’ court.

Final decision

We cannot investigate this complaint. This is because the restriction I outline at paragraph three (above) applies.

Investigator's decision on behalf of the Ombudsman

View original on LGO (Local Governme… website

Other decisions involving Preston City Council

Reference Date Summary Outcome
25-030-611 Other
25-009-181 Other
25-008-527 27 Nov 2025 Summary: We will not investigate this complaint about how the Council dealt with an application for a Certificate of Lawfulness … Other
25-005-985 16 Sep 2025 Summary: We will not investigate this complaint about the Council’s actions regarding Mrs X’s council tax account. This is because … Other
25-010-068 02 Sep 2025 Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a … Other
View all decisions for this organisation