The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax exemption. It is reasonable to expect Miss X to have appealed to the Valuation Tribunal.
The complaint
Miss X complained the Council did not exempt her late mother’s home from council tax while the family was awaiting probate. This caused Miss X constant worry.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by the complainant.
I considered the Ombudsman’s Assessment Code.
My assessment
Miss X says that her mother’s property (following her mother’s death) should have had a council tax exemption while the family was awaiting probate on her mother’s estate. The Council refused to grant the exemption.
Miss X had a right to appeal to the Valuation Tribunal for two months after the Council’s decision. It is likely the council tax bill that Miss X disputes contained information about appeal rights. The law expressly provides this route for challenging such decisions, so we normally expect people to use it.
It is reasonable to expect Miss X as the representative of her late mother's estate to have used the appeal right if she believed the Council has charged the estate too much council tax.
Final decision
We will not investigate Miss X’s complaint as it is reasonable to expect her to have used her right to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman