Summary: We will not investigate this complaint about the Council charging Mr X for council tax liability back to 2023 when he inherited a property and the exemption expired. It was reasonable for Mr X to challenge the liability for the property by appealing to the Valuation Tribunal.

The complaint

1. Mr X complained about the Council billing him for council tax for the year 2022-23 following the death of his mother and his inheritance of her property. He says he informed the Council when the probate period was ended and that he received an exemption notice in 2023 which was later cancelled. He wants the Council to bill him only for the 2024-25 year because of its error.

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The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (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 the information provided by the complainant and the Council’s response.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says his mother died in March 2022 and in October he notified the Council of the completion of the probate for her estate. In February 2023 he received a letter from the Council which told him the property was exempt from council tax for the 2023-24 financial year.
7. In November 2023 the Council wrote to him against and informed him that he was liable for the tax from February 2023 and that the amount was now due. Mr X made a formal complaint and the Council told him that the exemption notice should not have been issued because it was incorrectly addressed to executors and that probate exemption only applies for 6 months after the grant of it so payment for 2023-24 was not exempt.
8. The Council admitted some error in the notice but told Mr X that the property had been transferred to his name in 2022 and that the exemption should not have been sent to the executors.
9. We cannot resolve complaints challenging liability for council tax. This falls within the remit of the Valuation Tribunal and it was reasonable for Mr X to appeal the liability decision.

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Final decision

10. We will not investigate this complaint about the Council charging Mr X for council tax liability back to 2023 when he inherited a property and the exemption expired. It was reasonable for Mr X to challenge the liability for the property by appealing to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman