The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax exemption because there is a right of appeal to a Valuation Tribunal. Further, there is insufficient evidence of fault by the Council.
The complaint
Mr X complains that the Council has enforced a Council tax debt against him despite his student status.
The Ombudsman’s role and powers
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) 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
Mr X has a student exemption form which states that he is exempt from Council tax from 23 September 2024 for a year. The Council has enforced a Council tax debt against him for a period prior to the exemption period.
Any dispute about exemption can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Further, the Valuation Tribunal advises that any disputed debt should continue to be paid whilst an appeal is in process to avoid any enforcement costs. The Council’s enforcement of the debt is not therefore fault in our view.
Final decision
We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and there is insufficient evidence of fault by the Council.
Investigator's decision on behalf of the Ombudsman