Summary: Mr X and Ms X complain that the Council misled them about a council tax liability. We will not investigate this complaint because there is no evidence of fault and there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X and Ms X complain that the Council misled them about a council tax liability.

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The Ombudsman’s role and powers

2. 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)
3. 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

4. I considered information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.
6. The complainant has commented on my draft decision.

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My assessment

7. The complainant’s relative died in May 2018. Probate was granted in September 2018. The complainants accept that they did not notify the Council of the date of probate as they did not realise they had to. The Council says they became aware in December 2020 of the sale of the property in July 2020. A closing bill was issued to the complainants of £1716 to reflect the fact that the property was liable for council tax after six months following the date of probate.
8. The complainants says that they believed the bill was zero as they had received a council tax bill in March 2020 stating no tax was owed. The Council says that this was a standard bill issued under the assumption that probate had not been obtained.
9. It is the executor’s job to ensure that all debts are paid before any estate is distributed. The executor had to tell the Council of the date of probate. The failure to do so led to the assumption that no outstanding council tax debt existed. The Council issued a final closing account in December 2020 which the executor should have used to determine the estate.
10. There is no evidence of fault by the Council in they way they issued council tax bills on the property. There are no grounds therefore to investigate this complaint.
11. If the complainants wish to dispute liability for any period they have a right of appeal to a Valuation Tribunal.

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Final decision

12. I do not intend to investigate this complaint because there is no evidence of fault by the Council and there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman