Leicester City Council (25 013 610)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 04 Mar 2026

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s delay in awarding Mr X an exemption and not applying his wife a carer’s allowance. This is because this is a matter best placed for the Valuation Tribunal.

The complaint

  1. Mr X complained the Council delayed applying an exemption to his council tax account that he was entitled to. He also complained the Council would not cease recovery action whilst the council tax account is in dispute.

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The Ombudsman’s role and powers

  1. 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 or continue an investigation if we decide:
  • there is not enough evidence of fault to justify investigating, or
  • there is another body better placed to consider this complaint.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

  1. 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

  1. I considered information provided by Mr X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X complained the Council delayed applying a severe mental impairment (SMI) exemption to his council tax account. He also complained the Council would not apply a carer’s discount to the account and failed to cease recovery action whilst the account was in dispute.
  2. The Council said it applied the SMI exemption once Mr X provided the required completed forms. The Council said it would not apply the carer’s discount as the carer in question was his spouse. The Council said the liability dispute was not a reason it would suspend recovery action.
  3. Mr X wants us to find the Council at fault. The Ombudsman will not usually investigate complaints where there is another body better placed to review the matter. The Valuation Tribunal was set up to consider complaints regarding council tax exemptions, it would therefore be reasonable for Mr X to refer this matter to the Tribunal.
  4. Mr X is unhappy the Council has not suspended recovery action whilst the account is in dispute. The Council is not required to place a hold on the account due to the liability issue. An investigation would therefore be unlikely to find fault with the Council’s actions.

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Final decision

  1. We will not investigate Mr X’s complaint because this is a matter best placed for the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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