Summary: We will not investigate this complaint about an exemption notification for Council tax because there is insufficient evidence of fault by the Council and a right of appeal to a valuation tribunal.

The complaint

1. Ms X complains that the Council delayed sending her an exemption form for Council tax which resulted in a Council tax premium being applied.

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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.
4. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

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

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My assessment

7. Ms X’s father died in 2021 and the Council wrote to her so say that the property was exempt from that date but they had to be told if there were any changes which might affect that exemption.
8. The Council became aware in February 2025 that probate had been granted in September 2022 (after which the exemption was limited to a further 6 months). A backdated Council tax bill was then issued.
9. There is no evidence that the Council was told of the change of circumstances (the issue of probate) and so the delay in seeking Council tax was not fault.
10. Any dispute about the application of a premium or liability can be appealed to a valuation tribunal.
11. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.

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Final decision

12. We will not investigate Ms X’s complaint because there is insufficient evidence of fault by the Council and a right of appeal to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman