London Borough of Croydon (22 004 664)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Jul 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about council tax charged for a property the complainant had no access to and could not sell after her mother died. Any council tax debt falls to the personal representatives, and it would be reasonable for them to appeal to the Valuation Tribunal against the bill.
The complaint
- Ms G says after her mother died in December 2019 she was unable to access her flat to empty and put it on the market, so she was unable to sell the property until January 2022. Ms G is unhappy the Council has issued a council tax bill for her mother’s property for the period, as she and her brother were made redundant in 2020 so cannot afford to pay it.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Any council tax debt for Ms G’s mother’s property would have to be paid from the estate, not by Ms G or her brother personally. Whether they could afford to pay it is not relevant.
- It is for the executors of Ms G’s mother’s estate, to settle any outstanding liabilities from the assets of the estate, including the property sale proceeds now they are available. If the executors wish to dispute the council tax liability it would be reasonable for them to appeal to the Valuation Tribunal.
Final decision
- We will not investigate Ms G’s complaint because it would be reasonable for the executor’s of her mother’s estate to appeal to the Valuation Tribunal against any council tax demand.
Investigator's decision on behalf of the Ombudsman