Summary: We will not investigate this complaint that the Council mismanaged the council tax for the complainant’s late mother’s property. This is because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, Mr X, says the Council delayed telling him that council tax would be payable for his late mother’s property. By the time he found out there was a council tax charge of £5044, he had settled the estate. Mr X wants the Council to cancel the council tax.

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The Ombudsman’s role and powers

2. We investigate 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 an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by Mr X and the Council. This includes the complaint correspondence, the exemption notice and information on the Council’s website. I also considered our Assessment Code.

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My assessment

4. Properties that are empty following a death qualify for the Class F council tax exemption. This means the property is exempt from council tax until six months after probate has been granted.
5. Mr X’s mother died. The Council granted a Class F exemption from April 2022. The exemption notice signposts people to the Council’s website for more information. The notice also says: “Class F – a property left unoccupied because the occupier has died. The exemption continues until six months after the grant of probate. Note that after this a 100% empty property charge will apply.”
6. Probate was granted to Mr X in August 2022. He did not tell the Council and says he was not told to do so. The Council issued further exemption notices in 2023 and 2024.
7. In 2024, prior to completing the sale of the property, Mr X checked the council tax portal and saw that no council tax was due. In June 2024 Mr X contacted the Council to say the sale was due to complete in July. This prompted the Council to do a probate search and it found out, in August 2024, that Mr X received probate in August 2022. The Council then issued a notice showing the exemption had been issued from April 2022 to February 2023. It also issued a final bill from February 2023 until the sale of the property in July 2024.
8. Mr X says he was led to believe that no council tax was due and that this was confirmed on the exemption notices and portal.
9. I will not start an investigation because there is insufficient evidence of fault by the Council. The period for which the Council awarded the exemption is correct. The exemption notice explains the exemption is for six months after probate, after which there is a charge. The notice has sufficient information to show the exemption is time-limited and, by implication, that grant of probate should be reported. Further, when Mr X checked the portal, the account correctly had a nil balance because the Council did not know about the probate and did not know the property was subject to a charge from February. The Council found out about the probate in August 2024 and ended the exemption from six months after the grant of probate, and issued a new bill for the council tax payable from February 2023.
10. I have not seen anything to suggest the Council mismanaged the account and there is no reason for us to start an investigation.

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Final decision

11. We will not investigate this complaint because there is insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman