Summary: We will not investigate this complaint about the council tax student exemption because the complainant can appeal to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, complains the Council has not accepted the information he has provided about where he lives and his claim for the council tax student exemption.

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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 responses. I invited Mr X to comment on a draft of this decision.

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What I found

Council tax student exemption

6. Full time students do not have to pay council tax for their main home.

What happened

7. Mr X is a student from September 2019 to June 2022. He provided a student certificate to the Council. The certificate said he lived at 6-8 Brown Road.
8. In July 2020 the Council awarded the exemption for Flat 1, 6-8 Brown Road from September to November 2019. The Council sent the letter to Mr X’s parents address (Green Road).
9. The Council has not awarded further exemptions because it is unclear about where Mr X is living as his main residence. Mr X has claimed the exemption, at different times, for Flat 1 and Flat 2 of 6-8 Brown Road. In addition, the Council has evidence that Mr X lives in Green Road. This includes a bank account linked to that address and Mr X being on the electoral roll. The Council has asked Mr X to provide evidence to confirm where he lives as his main residence and to clarify why the student certificate states he lives at 6-8 Brown Road when that address is made up of four flats.
10. The Council says Mr X has not provided the evidence it asked for. The Council, for the time being, is treating Mr X’s main residence as being in Green Road. The Council invited Mr X to appeal to the Valuation Tribunal. The Council says Mr X has not appealed.
11. Mr X says the Council is treating him with hostility and asking for unnecessary information. He says he is only claiming the exemption for Flat 2, Brown Road, and he is not living in Green Road. Mr X wants the Council to award the exemption and stop writing to him at Green Road.

Assessment

12. I will not start an investigation because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect Mr X to appeal because the tribunal is the appropriate body to consider disputes about entitlement to exemptions. The tribunal can decide if Mr X is entitled to the student exemption and which property is his main residence for council tax purposes. The tribunal is free to use and made up of council tax experts.

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Final decision

13. I will not start an investigation because Mr X can appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman