Summary: We will not investigate Mr X’s complaint about the Council’s refusal to award a council tax exemption for his late wife’s property. This is because if it is reasonable for him to appeal to the Valuation Tribunal. There is not enough evidence of fault in the Council refusing his ex-gratia payment request.

The complaint

1. Mr X complains the Council refused to apply a council tax exemption to a property owned by his late wife. He says the Council advised the tenant not to leave the property until formally evicted, which meant the property remained occupied and prevented an exemption from being granted.
2. Mr X says this has caused him distress at a difficult time following his wife’s death. He would like the Council either to award the exemption or to make a discretionary payment equivalent to the council tax charged.

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The Ombudsman’s role and powers

3. 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))
4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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. We may decide to investigate if we consider it would be unreasonable to expect the person to use this right but cannot investigate if the person has already used it. (Local Government Act 1974, section 26(6)(a), as amended)
6. The Valuation Tribunal handles council tax disputes, including reduction eligibility.

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How I considered this complaint

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

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My assessment

9. Mr X’s late wife owned a rental property. In June 2024, she served notice on the tenant to leave. Mr X says the Council advised the tenant to remain in the property until eviction by bailiffs.
10. In September 2024, Mr X’s wife sadly passed away. The tenant remained in the property until eviction in March 2025. The property was empty from March 2025 until it was sold in September 2025.
11. Mr X asked the Council to apply a council tax exemption from March 2025. The Council refused because the property was occupied at the date of his wife’s death. Mr X then asked the Council to make a discretionary payment, due to its advice to the tenant. The Council declined this request.

Assessment

12. If Mr X disagrees with the Council’s decision not to grant an exemption, then he can appeal to the Valuation Tribunal. The Valuation Tribunal is more appropriate to consider disputes about council tax exemptions, and only it has the power to change or overturn the Council’s decision. I have seen no evidence that suggests it would be unreasonable for him to appeal. This is the case even though the Council told him an appeal would not be beneficial. Therefore, I will not investigate this complaint.
13. Councils are not required to make ex gratia payments and such payments are at the discretion of each council. In this case, the Council considered Mr X’s request, and its available resources, but decided not to make a payment. It was entitled to reach that view, and I have not seen enough evidence of fault in how it made its decision. Therefore, investigation by us is not warranted.

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Final decision

14. We will not investigate Mr X’s complaint because it is reasonable for him to appeal to the Valuation Tribunal and there is not enough evidence of fault in the Council’s refusal of his ex-gratia payment request.

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Investigator's decision on behalf of the Ombudsman