Summary: We will not investigate this complaint about the Council’s decision not to award a council tax student exemption from 1997 to 2000. This is because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mrs X, complains the Council refused to award the council tax student exemption for her period of study between 1997 and 2000. Mrs X applied for the discount in 2021.

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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 read the complaint and the Council’s response. I got some additional information from the Council and considered comments Mrs X made in reply to a draft of this decision.

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What I found

Council tax exemption

6. Full time students are exempt from council tax.

What happened

7. Mrs X was an Open University student from 1997 to 2000.
8. In 2021 she applied for the council tax student exemption. The Council refused on the grounds that it does not backdate for more than six years.
9. I asked the Council if it had any more information. In response the Council said it will write to Mrs X to explain that, before 2010, Open University students could not claim the exemption because the law said the exemption only applied to students attending a course. This excluded Open University students. The law changed in 2010 to make the exemption available to students who were undertaking a course of study rather than attending an establishment. This change meant that some Open University students qualified for the exemption from 2010. The Council had not previously explained this to Mrs X. The Council will write to Mrs X in the next couple of weeks to explain this and to say she can appeal to the Valuation Tribunal.

Assessment

10. I will not start an investigation because Mrs X can appeal to the Valuation Tribunal if she disagrees with either of the Council’s reasons to refuse the exemption. It is reasonable to expect her to appeal because the Valuation Tribunal is the appropriate body to consider disputes about council tax exemptions. In response to a draft of this decision Mrs X said she will appeal once she has received the letter from the Council.

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Final decision

11. I will not start an investigation because Mrs X can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman