Summary: Mr X complains that the Council has not correctly applied an exemption to his Council Tax bill. The Ombudsman will not investigate this complaint because it is reasonable for Mr X to appeal to the Valuation Tribunal.

The complaint

1. Mr X complains that the Council has not correctly applied a student exemption to his Council Tax bill.

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The Ombudsman’s role and powers

2. 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)
3. 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

4. I considered the complaint and the documents provided by the Council. I have written to Mr X with my draft decision and given him an opportunity to comment.

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What I found

5. Mr X and his wife, Mrs X, are both students and therefore eligible for exemption from Council Tax.
6. The Council says that there was a period of time in summer 2019 when Mrs X was not a student and so was liable for Council Tax. Mr X disputes this.
7. The Valuation Tribunal deals with appeals against decisions on council tax liability and exemptions. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case.

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Final decision

8. The Ombudsman will not investigate this complaint. This is because it is reasonable to expect Mr X to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman