Summary: The Ombudsman will not investigate Ms B’s complaint the Council has sent a council tax demand although she is a full-time student. Ms B has a right of appeal to an independent tribunal and it is reasonable to expect her to use this.

The complaint

1. The complainant, whom I shall call Ms B, complains she has received a council tax demand and a summons for non-payment. Ms B has explained she and her house mates are all full time students and therefore should not have to pay council tax.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I considered the information provided by Ms B and information on the Council’s website about a student exemption from council tax. I sent a draft decision to Ms B and invited comments before I made my final decision.

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What I found

6. Ms B received a council tax demand of £20.61 for the year 2019/2020. In December 2019, the Council issued a summons for non-payment of the council tax and added costs of £80.50. Ms B says she is exempt from paying council tax because she and the people she lives with are all students.
7. The Council’s website explains the process for students to apply for an exemption from council tax. It says that if a person lives in a house occupied only by students, they will be sent a bill with their name on, confirming their exemption from council tax. The exemption only applies for the official dates provided by a student’s college or university. So, if a person moved in before they became a student, or stayed on at the house after their course stopped, they are liable to pay for those periods.
8. Ms B considers the Council is wrong to hold her liable for council tax. To challenge the Council’s decision on liability, she should write to the Council in the first instance. If she remains unhappy with the Council’s reply, or the Council does not reply within 2 months of Ms B’s letter, she can make an appeal to the independent Valuation Tribunal. The Tribunal can consider whether Ms B is liable for the council tax and this is not a decision the Ombudsman can make. As the process is free and relatively straightforward to use, it is reasonable to expect Ms B to use this.

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Final decision

9. The Ombudsman will not investigate this complaint. This is because Ms B has a right of appeal to an independent tribunal and it is reasonable to expect her to use this.

Investigator’s final decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman