Summary: Ms X complained the Council did not provide her mother, Ms Y, with information about a carer’s discount and handled her claim poorly. She said Ms Y paid more in Council Tax than necessary and she was put to time, trouble and costs. We found no fault in the Council’s provision of information. However, we found it was at fault for mishandling the claim. We recommended an apology and symbolic payment.

The complaint

1. Ms X complains Epping Forest District Council (the Council) did not provide her late mother, Ms Y, with information about a carer’s discount and handled her claim poorly. She says Ms Y paid more Council Tax than necessary and she, Ms X, was put to time, trouble and costs.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. If there has been fault which has caused an injustice, we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
3. The law says we cannot normally investigate a complaint unless we are satisfied the council knows about the complaint and has had an opportunity to investigate and reply. However, we may decide to investigate if we consider it would be unreasonable to notify the council of the complaint and give it an opportunity to investigate and reply (Local Government Act 1974, section 26(5))
4. If we are satisfied with a council’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

5. I spoke to Ms X and I reviewed the documents provided by Ms X and the Council.
6. Ms X and the Council had an opportunity to comment on my draft decision. I considered their comments before making a final decision.

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What I found

Principles of good administrative practice

7. In 2018 the Ombudsman published ‘Principles of good administrative practice’ guidance for local authorities. The core principles are an expectation local authorities will act on:
• ‘being service user focused’, by informing service users what they can expect and what the organisation expects of them.
• ‘putting things right’, by offering an effective complaints procedure.
• ‘being open and accountable’, by being clear about procedures and ensuring information provided, is clear, accurate and complete.

Council complaints policy

8. The Council publishes its complaints policy on its website.
9. This says when a complaint is received a Stage 1 investigation will be carried out by the relevant Officer and a full response provided within ten working days.

Council Tax discounts

10. Council Tax is a locally set tax that is payable on all residential properties whether they are owned or rented.
11. A Council Tax rate is calculated based on the type of dwelling and the number of adults living in it.
12. Council Tax discounts can be awarded in a number or circumstances, each of which has been defined in legislation.
13. Generally, the Council charges full Council Tax on a home occupied by more than one adult. However, if an adult living in the property is providing care or support to another adult in the property, then a carers discount can apply, if the relevant criteria is met. This means that adult is ignored for Council Tax purposes and the liable person can receive a 25% discount on their Council Tax.
14. Receiving a carers discount is not automatic. The liable person needs to apply for the discount and evidence of a relevant allowance is required.
15. The Council has information about the carer’s discount and how to apply, on its website.

Backdated Council Tax discounts

16. Individuals can ask councils to backdate a claim for Council Tax discounts.
17. Councils will not consider a claim for a backdated discount unless there is a good reason why the claim is late. This is known as ‘good cause’ and must be continuous for the period the discount is backdated.
18. Each claim is considered on individual circumstance.
19. Council Tax law gives no limit on how far a discount can be backdated.

What happened

20. Ms X lived with her late mother Ms Y as her full-time carer.
21. In November 2020 Ms X contacted the Council on behalf of her mother, applying for a Council Tax discount as her carer.
22. The Council advised Ms X to provide documents evidencing Ms Y’s attendance allowance. Ms X sent the evidence, and the Council issued an amended Council Tax bill, awarding Ms Y a 25% backdated carer’s discount from April 2020.
23. On 10 December 2020, the Council sent Ms Y a Council Tax review letter asking for her and Ms X to sign a ‘Declaration and Confirmation of Continued Discount Entitlement.
24. On 15 December Ms X sent the Council a request for backdated Council Tax carer’s discount from 2013. This included evidence of Ms Y’s attendance allowance for that period. On 18 December she provided further evidence.
25. On 21 December, the Council received the signed declaration for Ms Y’s Council Tax account and noted no further action was needed.
26. The Council sent Ms X an email on 22 December, recognising the further attendance allowance evidence she provided. It did not recognise her request for a backdated carer’s discount but confirmed the current Council Tax account had been amended.
27. Ms X responded the same day asking again for a backdated Council Tax discount and referring the Council to her email of 15 December.
28. The Council emailed Ms X on 23 December advising it would only consider a request to backdate a Council Tax discount if ‘supported by third party documentary evidence i.e. Commissioner of Oaths or letter from a solicitor’.
29. A Commissioner of Oaths is a person who is authorised to verify affidavits, statutory declarations and other legal documents. All practising solicitors can administer oaths.
30. The Council also asked Ms X to show good cause why Ms Y had not claimed a discount before as it makes every effort to advertise discounts and exemptions.
31. Ms X emailed the Council on 6 January 2021. She explained Ms Y had not received any information from the Council about carer’s discounts and had only become aware when watching a money advice show.
32. Ms X emailed the Council on 10 January with a complaint about the Council’s request to provide a Commissioner of Oath and solicitor’s letter. She explained the evidence of attendance allowance for Ms Y had already been sent.
33. The Council responded by letter on 24 February apologising for the delay. It asked for further evidence why Ms Y had not made a claim for carer’s discount before. It explained information leaflets were provided with Council Tax bills each year since 2013.
34. Additionally, the Council asked for details of other residents who lived at the same address when Ms X and Ms Y lived there.
35. Ms X provided a response to the Council’s letter on 27 February with the information asked for.
36. Ms X contacted her MP about her claim with the Council. The Council confirmed it asked Ms Y to provide more information in support of her backdating request on behalf of Ms Y, before it could action her claim.
37. Ms X sent an email to the Council on 13 March providing more reasons why Ms Y did not claim a Council Tax discount sooner. She provided further information in support of the claim, by email, on 15 March.
38. Ms X did not hear from the Council and called it on 1 April explaining she was unsure what further information the Council wanted.
39. The Council replied the same day by email, explaining it needed more evidence why Ms Y had not made a claim before as it makes every effort to let customers know about discounts.
40. Ms X responded to the Council explaining she had provided all the information asked for and advising the Council had not sent any leaflets with the Council Tax bills.
41. Ms X sent the Council a further email on 3 April repeating the information why Ms Y had not made a claim sooner. The next day she provided a copy of her brother’s death certificate in support of her claim. On 5 April Ms X sent a further email to the Council giving more reasons.
42. The Council responded to Ms X on 6 April, advising it was considering her comments.
43. Ms X sent three emails to the Council chasing a response. The Council sent a response to her via email on 10 May asking her to ‘provide the Commissioner of Oaths previously asked for, within 14 days’.
44. Ms X sent the Council a copy of a statutory declaration certified by a solicitor as a Commissioner of Oaths on 12 May 2021.
45. Ms X sent two emails to the Council on 27 May and 10 June asking for an update on the claim.
46. The Council responded by email on 16 June. It explained it had spoken to Ms X’s solicitor on the 12 May as the declaration previously provided was not sufficient. It explained to Ms X what information the new declaration needed to contain.
47. Ms X sent an email to the Council on 16 June 2021 asking why the information about the declaration was not in the original correspondence she received. She explained had she known the requirements sooner the original declaration would have been correct.
48. The Council received the certified declaration on 18 June and awarded a backdated carers allowance from 1 April 2013. It refunded £2,535.52 to Ms X on 25 June.

Analysis

Council Tax discount

49. The Council says it provides leaflets about available discounts each year with its Council Tax bills. Information about discounts is also available on its website.
50. Ms X says Ms Y never received any leaflets with her Council Tax bill each year, however, the information is still available to the public on the Council’s website. The Council cannot evidence it sent leaflets to Ms Y. However, I am satisfied the information was available on its website. I therefore find no fault.

Handling of claim

51. Ms X applied for a backdated carers discount on 15 December 2020. The Council initially overlooked this request but later responded to advise Ms X what it needed to support the claim.
52. Ms X was unhappy with what the Council wanted and sent a letter of complaint. The Council did not follow its own complaint policy; it did not respond in full within 10 days and did not treat Ms X’s letter as a complaint. This is fault.
53. The Council asked for a Commissioner of Oaths from Ms Y on 23 December 2020. A Commissioner of Oaths is a person and not a document. The Council’s correspondence was unclear and not in line with our published guidance as I have described in paragraph seven.
54. After Ms X sent her complaint, the Council did not mention a Commissioner of Oaths. It only asked for evidence why Ms X did not claim sooner and details of who lived at the property since 2013.
55. After receiving this email from the Council, it was reasonable for Ms X to think the Council no longer needed a declaration certified by a Commissioner of Oaths.
56. Ms X carried on sending the Council what she thought was the correct information. Despite this, the Council failed to provide Ms X with a clear and complete explanation of what it needed. This is fault in handling the claim and caused delay in its processing.
57. When the Council asked for the declaration the second time in its email of 10 May. it still failed to explain the information it needed to see in the document. This resulted in Ms X paying a solicitor fee to certify a declaration which was incorrect.
58. When the Council did explain to Ms X what information it needed, she provided another solicitor’s declaration, paying a second £25 fee.
59. The Council are at fault in the handling of Ms X’s claim which resulted in her spending time and money in resolving her claim.

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Agreed actions

60. To remedy the injustice set out above, I recommended the Council:
61. Within one month:

• Apologises.
• Pay Ms X £100 which is a symbolic payment to reflect her avoidable time and trouble, and the Council’s failure to deal with her complaint in line with its complaint policy.
• Pay Ms X £25 to refund solicitors fees.

62. The Council has accepted my recommendations.

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Final decision

63. I have found fault by the Council. This fault caused Ms X injustice and the Council has agreed to my recommendations therefore I have completed my investigation.

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Investigator's decision on behalf of the Ombudsman