Summary: We will not investigate this complaint about the Council’s decision that the complainant is not entitled to the council tax student exemption. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Ms X, disagrees with the Council’s decision that she does not qualify for the council tax student exemption. Ms X also complains about the way the Council has handled her 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. This includes appeals about exemptions.

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How I considered this complaint

5. I read the complaint and the Council’s response. I confirmed with the Council that it will allow Ms X to appeal to the Valuation Tribunal. I considered comments Ms X made in reply to a draft of this decision.

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What I found

Council tax student exemption

6. Full-time students who study for at least 21 hours a week for at least 24 weeks a year are exempt from council tax.

What happened

7. Ms X is registered for a part-time course. She provided the Council with a letter confirming she studies for at least 21 hours a week for more than 24 weeks a year. Ms X explained her circumstances to the Council who said she qualified for the exemption. The Council awarded the exemption and issued a council tax refund.
8. Ms X then applied to backdate the exemption to the start of her course in 2018. The Council reversed its decision and said she is not entitled to the exemption because she is registered for a part-time course. It explained that the definition of the course over-rides the number of hours of study. The Council issued a new bill and recalled the refund.
9. Ms X challenged the Council’s decision and said she meets the definition of a full-time student due to the number of hours she studies. The Council initially agreed with her but then again reversed its decision.
10. The Council’s final decision is that Ms X does not qualify for the exemption because she is registered for a part-time course. The Council has apologised for giving Ms X misleading information.
11. Ms X disagrees with the Council’s decision. She wants the exemption from the start of her course in 2018 on the grounds that she qualifies due to the number of hours she studies each week.

Assessment

12. The Council has not handled this well. It gave the wrong information to Ms X on two occasions and has put her to unnecessary time, trouble and stress, However, I will not start an investigation because Ms X can appeal to the Valuation Tribunal. It is reasonable to expect Ms X to appeal because the tribunal is the appropriate body to decide if Ms X is correct to say she qualifies based on the number of study hours or whether the Council is right to deny the exemption because Ms X is registered for a part-time course. The tribunal is free to use and made up of council tax experts. If the tribunal upholds Ms X’s appeal it will direct the Council to award the exemption from the start of the course and the Council will provide a refund. In the meantime the law says Ms X should pay the council tax as billed.
13. In response to a draft of this decision Ms X said she has submitted an appeal to the tribunal.

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Final decision

14. I will not start an investigation because this is a dispute which needs to be determined by the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman