Summary: Mr X complained about how the Council handled his request for council tax support. We find no fault in the Council’s actions.

The complaint

1. Mr X complained about how the Council handled his request for council tax support.
2. Mr X says this caused him financial hardship for ten months.
3. He wants the Council to acknowledge the errors made and repay £250 in overpaid council tax.

Back to top

The Ombudsman’s role and powers

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)
5. When considering complaints we make findings based on the balance of probabilities. This means that we look at the available relevant evidence and decide what was more likely to have happened.
6. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

Back to top

How I considered this complaint

7. I spoke to Mr X and considered the information he provided.
8. I made written enquiries of the Council and considered its response along with relevant law and guidance.  
9. Mr X and the Council had an opportunity to comment on my draft decision. I considered any comments received before making a final decision.

Back to top

What I found

Council tax reduction/support

10. Councils can award discretionary Council tax reduction (CTR, also known as council tax support) to reduce a claimant’s council tax, using their powers under S13A(1)(c) of the Local Government Finance Act 1992 (as amended). Each council should have its own scheme.
11. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

What happened

12. Below is a summary of key events based on my review of all the evidence provided about this complaint.
13. In 2022, Mr X was homeless. The Council, through its discretionary duty to prevent rough sleeping, supported him by providing supported housing.
14. In June 2023, the Council housed Mr X in social housing.
15. The Council immediately told Mr X that his council tax support had been suspended due to his move and provided instructions on how to continue receiving support at his new address. The letter was initially sent to his old address but was corrected and re-sent to his new address the following day.
16. Mr X says he believed an officer from the homeless service was handling his council tax support application on his behalf.
17. In August, the Council issued a council tax bill to Mr X, explained how to apply for council tax support, and sent him a council discount application form for single person discount.
18. In September, Mr X received a revised bill that included a single person discount. He set up a direct debit to pay his council tax.
19. In October, the Council informed Mr X that his direct debit had been returned by his bank. He was asked to make the overdue payment within seven days, or it would be collected with the next instalment.
20. Later in October, Mr X returned the council tax discount application form, but the single person discount had already been applied to his account. Mr X also contacted the Council to inform them he could not afford the direct debit payment.
21. In November, Mr X’s direct debit payment was returned again. As two payments had failed within 40 days, the Council cancelled the direct debit and asked him to pay the outstanding amount immediately. Later that month, with the help of a council officer, Mr X applied for council tax support. The support was granted, lowing his council tax payments. However, backdated support was not approved, as the Council determined he could have applied earlier but provided no valid reason for the delay.
22. In December, Mr X received a council tax bill, and an arrangement notice detailing the amount due and payment dates. Later that month, the Council sent another letter, noting that Mr X was not keeping up with the agreed payment arrangement.
23. Mr X submitted a complaint to the Council, appealing the decision not to backdate his council tax support. He claimed he had been told in June that an application for council tax support had been submitted and he was advised not to pay council tax until the reductions were applied. He says he has chased multiple times to see whether the application had been received by the Council, however nothing was. Mr X wanted the support backdating to June.
24. In January 2024, the Council responded to his complaint, stating it had advised him in June 2023 to apply for council tax support but did not receive his application until November. As Mr X had contacted the Council earlier in November about applying for council tax support, this date was used as his claim date. The Council backdated the support for one month to October and advised him how to appeal the decision to the Valuation Tribunal and apply for an exceptional hardship payment.
25. In April, the Council cleared £311 council tax arrears from Mr X’s account.
26. In May, Mr X raised another complaint, claiming the earlier applications for council tax support were not received due to a system error, causing him to pay £250 more than necessary.
27. In June, the Council reiterated its January response, stating it had no record of receiving an application before November and could not backdate support beyond the one month already granted. It also noted that his council tax arrears had been cleared in April.
28. Mr X responded, maintaining that an application for council tax had been completed earlier, but it was not received. He argued he still overpaid £250. The Council found no evidence of a prior application but noted his arrears had been cleared, so he was not financially impacted either way.
29. In response to my enquiries, the Council provided evidence of extra support given to Mr X between June and September 2023. This included clearing rent arrears, paying a rent advance, and providing furniture, appliances, and electric and food support. The total value of this support exceeded £2400.

My findings

30. Mr X was aware of his liability for council tax and the need to apply for council tax support when he moved into his property in June. The Council reminded him to apply for council tax support in August, but an application was not received until November, at which point it was assessed, approved, and later backdated one month.
31. Mr X believed a council officer supporting him was handling his application, but there is no evidence to support this claim or that Mr X followed up on the application between June and November. I find on balance; an application was not completed until November. I also find no fault in the Council’s actions surrounding this.
32. Mr X claimed to have overpaid £250 in council tax, which caused him financial hardship for ten months. However, his first council tax payment that was not returned by his bank was in November, five months after he became liable. For the next five months, he made payments, with only one exceeding the required amount. His payments consistently fell short of covering the arranged amount, and his accruing debt. The Council later paid over £300 to clear his council tax arrears through an exceptional hardship payment.
33. Mr X did not overpay council tax between June 2023 and March 2024. In fact, the Council provided significant financial assistance to support his transition into his new property and ease financial hardship. While Mr X may have experienced financial hardship, it was not due to paying council tax.

Back to top

Final decision

34. I have completed my investigation. There was no fault in the Council’s actions or decision making.

Back to top

Investigator's decision on behalf of the Ombudsman