Summary: We have ended our investigation into Miss X’s complaint about how the Council handled her council tax bills and the time it took to apply a reduction. The Council has admitted fault and offered Miss X £250 to remedy this injustice. No worthwhile outcome can be achieved by further investigation.

The complaint

1. Miss X complains the Council would not allow a sole occupier single person discount on her council tax bill. She also complains the payment offered by the Council in recognition of its errors is not high enough and that she would accept £500.
2. Miss X says this caused her financial hardship, stress and upset. She also says dealing with the matter took up a lot of her time.

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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:

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

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

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How I considered this complaint

4. I have considered all the information Miss X provided and discussed this complaint with her.
5. Miss X and the Council had the opportunity to comment on my draft decision. I have taken any comments received into consideration before reaching my final decision.

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What I found

6. Council tax is a combination of tax on the value of property and tax on individuals living in the property. The occupier or owner is liable to pay council tax.
7. A council has discretion to apply reductions and exemptions for council tax. A council will detail what reductions and exemptions it applies. Councils are under a duty to “take reasonable steps to ascertain” whether any discounts or exemptions should apply to taxpayers. (Council Tax (Administration and Enforcement) Regulations 1992 (regulation 14))
8. The Council provides a 25% reduction to council tax if a property is occupied only by a single adult, known as ‘single person discount’ (SPD).

What happened

9. In July 2020, Miss X complained to the Council that it had not applied SPD to her council tax account, despite sending in documentation and contacting the Council prior to this.
10. Early in September 2020, the Council applied SPD to Miss X’s council tax account and backdated this to September 2014.
11. By late November 2020, the Council had finished its complaints process and confirmed errors in how it had dealt with some of Miss X’s previous requests and correspondence. The Council offered her £200 in recognition of this and in full and final settlement. It said this would be used to offset any remaining arrears on her account before any money would be paid to her directly.
12. The Council signposted Miss X to the Ombudsman if she did not wish to accept this and remained unhappy.
13. Further communication passed between Miss X and the Council during 2021 and 2022. This was regarding the SPD, the £200 offered and other council tax matters.
14. In mid-October 2022, the Council increased its offer from £200 to £250. Miss X then stated she would log a complaint with the Ombudsman.

Analysis

15. In its letter to Miss X in November 2020, the Council made its stance clear and advised it was open to Miss X to approach the Ombudsman if she did not wish to accept its offer of £200.
16. The Council has since increased this offer to £250.
17. I am satisfied that the amount offered to Miss X is in line with what an investigation by the Ombudsman may have recommended the Council should pay, given the circumstances of this complaint. The payment offered is in line with our guidance on remedies.
18. With this in mind, I find that no worthwhile outcome can be achieved by further investigation.

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Final decision

19. I have ended my investigation. There is no worthwhile outcome achievable by further investigation.

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Investigator's decision on behalf of the Ombudsman