The Ombudsman's final decision
Summary: We will not investigate this complaint about exemption from Council tax because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council is pursuing a Council tax debt despite her entitlement to a Council tax exemption as a student.
The Ombudsman’s role and powers
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
Ms X says that she started her student course in September 2024 but the Council is taking enforcement action for unpaid Council tax.
Any dispute about a possible exemption form Council tax 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.
The Valuation Tribunal advises those appealing to continue to pay any disputed Council tax whilst they await their hearing (to avoid enforcement action); any overpaid Council tax would then be refunded.
Any loss caused by a Council’s decision to refuse the student exemption could only therefore be determined by the Valuation Tribunal (which we cannot know until such a decision is made). The Ombudsman would not therefore investigate the complaint because that right of appeal to a Valuation Tribunal exists.
Final decision
We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman