Summary: We will not investigate this complaint about the Council’s refusal to apply a council tax exemption. This is because there is insufficient evidence of fault and because there is a right of appeal to the Valuation Tribunal.

The complaint

1. Mrs Z complains on behalf of her son, who I will call Mr X. Mrs Z says Mr X has a severe mental impairment and should be exempt from paying council tax, however the Council have refused to apply the exemption meaning Mr X has an outstanding debt.

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The Ombudsman’s role and powers

2. The Ombudsman investigates 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 may decide not to continue with an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6))
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. I will not investigate this complaint because there is insufficient evidence of fault. The Council has correctly told Mrs X that it requires evidence that Mr X is in receipt of a particular benefit to show he qualifies for the exemption. Mrs Z says Mr X will not provide this to her because his impairments mean he will not engage with her. The Council tried to obtain the information from the Department of Work and Pensions, but they have not provided it. The Council has also offered to write to Mr X directly to ask him to provide the information.
8. Furthermore, the Valuation Tribunal Service provides a right of appeal against decisions by councils on council tax liability. If Mrs Z believes the Council has not properly applied the Regulations, she could appeal. The restriction I describe in paragraph 3 therefore applies.

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Final decision

9. We will not investigate Mrs Z’s complaint because there is insufficient evidence of fault, and because there is a right of appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman