Summary: We will not investigate this complaint about a severe mental impairment exemption for council tax. This is because there is not enough evidence of fault the Council failed to provide information to warrant an investigation. Ms X can appeal the Council’s decision not to award an exemption to the Valuation Tribunal.

The complaint

1. Ms X complains the Council failed to provide sufficient information and guidance for her to apply for a Severe Mental Impairment (SMI) exemption. She wants to claim the exemption and for the Council to consider backdating it.

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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 or continue 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)).

3. 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).
4. 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

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

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My assessment

6. Ms X complained regarding the matters in paragraph 1.
7. The Council wrote to Ms X in October 2025 and said she had not provided information confirming she had a diagnosis of SMI. It said it would not award the exemption. However, it said it would review its decision if Ms X provided the information it requested. The Council advised Ms X that she could appeal its decision to the Valuation Tribunal.
8. We will not investigate Ms X’s complaint that the Council did not provide sufficient information about the SMI exemption because there is not enough evidence of fault to warrant investigation. The Council has considered Ms X’s claim. It has asked for further information and evidence, but Ms X has not provided evidence to confirm a SMI diagnosis. The Council is willing to reconsider this if Ms X provides information. The Council has signposted Ms X to the independent appeal tribunal and it is reasonable to expect her to appeal as she has appealed to it regarding other matters.

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Final decision

9. We will not investigate Ms X’s complaint because there is not enough evidence of fault by the Council to warrant investigation. Ms X can appeal to the Valuation Tribunal regarding its decision.

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Investigator's decision on behalf of the Ombudsman