on the lessons that can be learnt from our complaints about end of life care given in care homes and in the home.
Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 10 Mar 2026 The complaint
My assessment
F inal decision
The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax because it is a matter for the courts.
The complaint
Mr X complains about the enforcement of a Council tax debt through the courts.
The Ombudsman’s role and powers
We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that a Liability Order was obtained incorrectly by the Council. Any dispute about the legality of a court order can only be challenged through the courts by appeal and so is out of jurisdiction.
Mr X disputes the costs attached to the Liability Order. The issue of costs was considered by the court and, again, not a matter for the Ombudsman.
Final decision
We will not investigate Mr X’s complaint because the complaint is a matter for the courts.
Investigator's decision on behalf of the Ombudsman