London Borough of Islington (21 005 970)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 19 Sep 2021
The Ombudsman's final decision:
Summary: Ms X disputes liability for Council tax for a period when she was a student. We will not investigate this complaint because there is a right of appeal to a Valuation Tribunal.
The complaint
- Ms X disputes liability for Council tax for a period when she was a student.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
- The complainant had an opportunity to comment on a draft of this decision.
My assessment
- Ms X says that the Council billed for Council tax for a period when she was a student and exempt.
- Any dispute about liability for Council tax can be appealed to a Valuation Tribunal. The tribunal is an expert body and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
Final decision
- We will not investigate this complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman