Summary: We will not investigate Mr X’s complaint that the Council did not grant a longer period of council tax exemption or discretionary relief following the impact of the Covid-19 lockdown. We cannot lawfully question the Council’s exemption policy. There was a right of appeal to the Valuation Tribunal which it was reasonable to use on the refusal of relief.

The complaint

1. Mr X complains the Council’s council tax exemption policy did not grant sufficient relief to his late relative’s estate during the Covid-19 lockdown in 2020. Mr X says although the Council granted the 6 month deceased person/probate exemption no one could visit the property during the lockdown months or start the work to deal with it. He wants the Council to cancel the council tax for the 88 day period.
2. Mr X complains in June 2021 the Council refused an application for discretionary council tax relief on the same property. Mr X doubts if the application was properly considered and disagrees with the reasons given for refusing. He wants the Council to review the decision. Mr X says it should also apologise for failing to reply to three communications.

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The Ombudsman’s role and powers

3. 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:

• investigation would not lead to a different outcome, or
• we cannot achieve the outcome someone wants.

(Local Government Act 1974, section 24A(6))

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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)

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How I considered this complaint

6. I have considered Mr X’s information and comments and discussed the complaint with him by telephone. The information includes the Council’s letter, dated 21 June 2021, refusing discretionary council tax relief. I have considered the Council’s discretionary relief policy available on its website.

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My assessment

7. I will not investigate this complaint for the following reasons:
8. The Ombudsman cannot achieve what Mr X wants regarding the Council’s policy on council tax exemptions. The law says a council tax reduction scheme, including on exempt dwellings, can only be questioned at court via judicial review (Local Government Finance Act 1992, section 66, as amended by the LGFA 2012).
9. A complaint about how the Council applied its exemption policy or a refusal of discretionary council tax relief is outside the Ombudsman’s jurisdiction because there is a right of appeal (see paragraph 4 and 5). The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. The Council’s letter refusing relief failed to inform Mr X of the right of review which exists under the Council policy and the right of appeal to the Valuation Tribunal. Mr X tells me he knew, before the Council’s refusal, there was a right of appeal having researched the matter on the internet. He did not contact the Tribunal.
10. I consider it reasonable for Mr X or the executor of the estate to have used the right of appeal. The Valuation Tribunal is the specialist body established to deal with such disputes and has the power to change the Council’s decision.
11. I will draw to the attention of the Council the two practice issues arising from this complaint: the need to ensure appeal rights are notified and its communications.

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Final decision

12. The Ombudsman will not investigate Mr X’s complaint that the Council did not grant a longer period of council tax exemption or discretionary relief following the impact of the Covid-19 lockdown. We cannot lawfully question the Council’s exemption policy. There was a right of appeal to the Valuation Tribunal which it was reasonable to use on the refusal of relief.

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Investigator's decision on behalf of the Ombudsman