Summary: The Council failed to amend a Council Tax bill to add a single person discount when first asked. The Council’s response to queries about a deceased person’s account was slow and after the final bill, it made a change to the account which cannot be explained. The Council has agreed to apologise, make a payment for distress and complete a review of its actions to prevent future problems. This will remedy the injustice caused.

The complaint

1. The complainant, who I shall call Miss X, complains there is have been delays and errors when producing a final Council Tax bill for a deceased resident’s property (Mr Y).
2. Miss X has said this has delayed settling the estate, which her son inherits when he turns 18. She says that he has lost interest on the money in the meantime and she has incurred legal fees sorting this out.

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The Ombudsman’s role and powers

3. 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 the decision making, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
4. 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)

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How I considered this complaint

5. I read the papers put in by Miss X and discussed the complaint with her.
6. I considered the Council’s comments about the complaint and any supporting documents it provided.
7. Miss X and the Council were invited to comment on a draft decision. Their comments were considered before making this final decision.

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What I found

Key facts

8. The Council was told that Mr Y died on 6 August 2020. Miss X provided the death certificate on 20 August. Miss X also asked if the single person discount had been applied, for an exemption from Council Tax as the house was empty and for a £150 hardship payment.
9. On 8 September the Council tax department awarded a 6 month exemption from Council Tax from 6 August (as the house was empty) and deducted the £150 hardship payment from the account.
10. The Council told Miss X on 18 September 2020 that it would review the single person discount and get back to her. The Council did not reply.
11. Solicitors then dealt with the matter from May 2021. The solicitors were informed there was £302 to pay for the Council Tax year 2019-2020.
12. The property was sold on 31 January 2022. The solicitors asked the Council for a final bill on 7 April 2022.
13. The Council wrote to the solicitors on 17 May 2022 to say it had awarded a backdated single person discount from November 2018 until 5 August 2020.
14. The solicitors telephoned the Council in June and August 2022 as they wanted a final bill. Miss X made an official complaint in August 2022.
15. The Council responded to the complaint in September 2022. It said there was an outstanding balance of £1087 for the 2021-2022 Council Tax year. It said that the single person’s discount had been applied, as well as the 6 month exemption from Council Tax.
16. The Council sent a final breakdown of the Council Tax account in November 2022 to the solicitors.
17. After some further correspondence, the Council sent a final bill on 3 March 2023.
18. The Council sent a new invoice showing a £139 refund was due on 23 March 2023. The Council has said this was incorrect, the amount has been amended to show a zero balance and a note is on the computer system so no further alterations occur.

My analysis

Single person discount

19. Miss X applied for the discount in August 2020. The Council has said this should have been sorted out by September 2020. It was not applied until May 2022, when the solicitor made contact. This delay was fault, although if it had been chased up in September 2020 it is likely it would have been sorted much earlier. It is possible Miss X could have appealed to the Valuation Tribunal when the Council did not reply to her.

Final Bill

20. Miss X’s solicitors first asked for the final bill in April 2022. It has taken almost a year to get this from the Council. I understand the Council could not provide some of the information Miss X wanted for inheritance tax purposes, as it could not split the yearly Council Tax bills into the specific date sections she wanted.
21. But, Miss X ultimately only needed a final bill. It took a year to get that from when her solicitor made contact, mainly due to the problems with the single person’s discount.
22. There was fault by the Council. There was delay in providing a final bill and when this was done, the Council then wrongly changed it to show a credit on the account.
23. Miss X complains the problems have meant a delay in her son receiving his inheritance and that it has cost her legal fees. The Ombudsman does not recommend compensation and Miss X would need to take advice if she wishes to pursue a claim for lost interest or legal fees.
24. A remedy for distress is appropriate, though, as I can see how frustrating it has been for Miss X to get a final bill. I consider an apology and a payment of £300 by the Council to Miss X, to acknowledge the distress caused by the delays is appropriate.

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Agreed action

25. Within one month of the date of the decision the Council will:
• Apologise to Miss X.
• Pay Miss X £300.
26. Within two months of the date of the decision the Council will:
• Conduct its own review into the cause of the delay and evidence how it will avoid such issues reoccurring in future.
27. The Council should provide us with evidence it has complied with the above actions.

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Final decision

28. This complaint is upheld and the action above remedies the injustice caused by the fault.

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Investigator's decision on behalf of the Ombudsman