Summary: We will not investigate this complaint about council tax liability for Mr X’s late father’s property. It was, and still is, reasonable for Mr X to appeal to the Valuation Tribunal.

The complaint

1. Mr X complained about the Council’s actions in relation to liability for council tax for his late father’s property. Mr X said the Council:
• failed to advise him in a timely manner that he should make a formal application for discretionary council tax relief;
• wrongly took enforcement action including obtaining a liability order; and
• said it would refuse an application for a discretionary reduction on an unlawful basis.
2. Mr X said the matter has caused significant distress. He said the matter had delayed his ability to finalise his father’s estate. He wanted the Council to acknowledge fault, apologise, pause enforcement and remove costs and penalties accrued during this period. He also wanted it to make service improvements to provide more timely information to executors in such circumstances.

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The Ombudsman’s role and powers

3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)
4. 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)
5. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
6. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse effect 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 the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

7. I considered information provided by the complainant and the Council.
8. I considered the Ombudsman’s Assessment Code.

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My assessment

9. Mr X’s complaint ultimately relates to liability for council tax for a property his father occupied until his death in 2022. Mr X has been discussing council tax liability with the Council since 2023. The Council chose to seek a liability order in 2025, against the executors of the estate.
10. The Council’s website explains how people can apply for a death-related council tax exemption. It was open to Mr X to make such an application after his father died. The Council indicates he did not do so.
11. The Valuation Tribunal is the body that considers appeals against council tax liability. We are not an appeal body, and it was reasonable for Mr X, as the executor of his father's estate, to appeal to the Valuation Tribunal about the Council’s decision the executors of the estate were liable.
12. We cannot investigate the Council’s decision to obtain a liability order, as the law prevents us investigating the start of court action. It was open to Mr X to defend his case as part of proceedings, and concerns he has raised about his ability to do so are matters we have no power to consider, as they are inextricably linked to the proceedings.
13. The Council says the property in question has belonged to Mr X personally since 2023, and as such it considers him liable personally for some of the period since his father’s death. It is open to Mr X to apply for a discretionary discount due to the property being unoccupied, and it would be reasonable for him to appeal to the Valuation Tribunal about any negative decision by the Council, and about its decision he is liable to pay council tax for some of the period.
14. The Council’s peripheral actions, including its communications with Mr X, are not proportionate for us to investigate in isolation when we will not investigate the substantive matter of liability for council tax.

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Final decision

15. We will not investigate Mr X’s complaint because it was, and is, reasonable for him to appeal to the Valuation Tribunal about the Council’s decisions relating to liability.

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Investigator's decision on behalf of the Ombudsman