Sheffield City Council (25 025 483)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 15 Jun 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a council tax exemption. There is not enough evidence of fault by the Council to justify investigation.
The complaint
- Mr X complains the Council failed to remove a council tax awaiting probate exemption on his late relative’s home in April 2023 despite receiving a solicitor’s letter confirming the grant of probate. The Council also received a letter with a copy of the grant of probate in September 2023 but did not act. The Council removed the exemption in July 2025 and issued a backdated bill for over £2700, causing anxiety and financial difficulty.
The Ombudsman’s role and powers
- 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)).
How I considered this complaint
- I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.
My assessment
- Mr X complained to the Council regarding the matters in paragraph 1.
- The Council replied it did not receive the solicitor’s letter with the grant of probate in April 2023. It said it sent council tax exemption notices in August 2022, and every year from March 2023. The notifications explained the basis of the exemption was that the property was unoccupied and awaiting probate. It also stated the liable party should notify the Council if these circumstances changed. It said it was reasonable to expect the person receiving the notice to question the Council if the exemption no longer applied.
- The Council said it received an email from the solicitors in September 2023. But this was addressed to the Council’s housing information system email in error. As it related to a request for information it was passed to the Subject Access team. A later solicitor’s email included a copy of the grant of probate, but there was no reason for the Subject Access team to pass that information on to council tax, as it was responding to a request for information about another matter.
- The Council had inspected the property in 2024 and 2025. The property was empty and unoccupied, which indicated the exemption was correct.
- We will not investigate this complaint because there is not enough evidence of fault by the Council to justify investigation.
- The Council confirmed it did not receive the April 2023 letter and there is not enough evidence to indicate otherwise.
- I note Mr X says the Council and it verbally confirmed to him and a relative it had received notification probate had been granted. However, there is not enough evidence of this to warrant investigation.
- There was no reason for the Council’s Subject Access team to pass the September 2023 solicitor’s email to the council tax team.
- The Council’s notice of exemption explained the basis of the exemption. It was reasonable for the Council to expect the recipient to question it if it was incorrect.
Final decision
- We will not investigate Mr X’s complaint because there is not enough evidence of fault to justify investigation.
Investigator's decision on behalf of the Ombudsman