The Ombudsman's final decision
Summary: We will not investigate this complaint about student exemption from Council tax because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council has failed to apply an exemption from Council tax for her student status.
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 applied for a student exemption from Council tax in August 2025.
The Council says that no exemption can apply as she is an apprentice rather than a student. A financial limit applies for apprentices to be exempt but Ms X’s income is too high.
Any dispute about exemption from 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.
Final decision
We will not investigate Ms X’s complaint because there is a right of appeal t a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman