Summary: Mr X complained the Council gave him incorrect information about the final figure owed in respect of his late father’s council tax account resulting in it demanding payment after the estate was distributed. Mr X says this caused frustration and embarrassment. The Council has now written off the outstanding balance of £136.63 which is a suitable remedy.

The complaint

1. Mr X complains the Council provided incorrect information about the final figure owed for his late father’s council tax resulting in it demanding payment after the estate was distributed.
2. Mr X says this has caused frustration and embarrassment.

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The Ombudsman’s role and powers

3. 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 significant injustice, or that could cause injustice to others in the future we may suggest a remedy. (Local Government Act 1974, sections 26(1) and 26A(1), as amended)
4. If we are satisfied with an organisation’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. As part of the investigation, I have:
• considered the complaint and the documents provided by the complainant;
• made enquiries of the Council and considered the comments and documents the Council provided;
• discussed the issues with the complainant;
• sent my draft decision to both the Council and the complainant and taken account of their comments in reaching my final decision.

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What I found

Council tax – discretion to write off or make discretionary payment

6. In exceptional circumstances, councils can effectively write off some or all of a council tax debt by using their discretionary powers under S13A(1)(c) of the Local Government Finance Act 1992 (as amended).

Key facts

7. This section sets out the key events in this case and is not intended to be a detailed chronology.
8. Mr X was the executor for his late father’s estate and he was also one of four beneficiaries. Mr X’s father died in February 2023. Resolving the estate included selling his late father’s property which was completed on 8 March 2024.
9. Mr X telephoned the Council on 18 March 2024 to explain the house had been sold and so the council tax account should be closed. He asked how much was outstanding and was given a figure of £142.56. Mr X paid the amount during the telephone call. Mr X says this was the final action on the estate and that shortly afterwards he distributed the proceeds of the estate to the four beneficiaries. Mr X says that during the telephone call he requested written confirmation the account had been settled.
10. Mr X received a letter dated 18 March 2024 stated in the account was closed and that there was an outstanding balance of £279.19. Mr X contacted the Council and was told this bill was incorrect and that the amount owed was £136.63. Mr X received a bill dated 2 April 2024 for the amount of £136.63.
11. Mr X made a formal complaint to the Council on 15 April 2024. The Council responded saying that when Mr X spoke to the Council on 18 March it was when the annual council tax billing process was taking place. This resulted in the officer Mr X spoke to giving an incorrect figure. The Council apologised but confirmed the balance of £136.63 remained due.
12. Mr X escalated the complaint. The Council in response again apologised for the poor level of service it provided in this case. It referred to the officer quoting an incorrect balance during the initial telephone conversation and said this was an unfortunate situation. It said it had taken action to ensure the impact of the error was understood and recognised. It said that once the error was identified, it accepted the error and apologised. It said there was no further reduction it could apply to reduce the charge and the money remained due.
13. I made enquiries to the Council about its actions in this case. The Council says it has further reviewed the information and has decided to “write off” the remaining council tax balance. It has provided evidence to show the account now shows a nil balance.
14. I consider this to be an appropriate remedy for the injustice caused by the fault in this case. In reaching this view, I have taken account of the fact the Council accepted it was at fault and has apologised to Mr X.

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Final decision

15. As the Council has taken action to remedy the injustice caused by the fault identified in this case, I have discontinued my investigation.

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Investigator's decision on behalf of the Ombudsman