Summary: Mr X complains about liability and exemptions for council tax. We will not investigate this complaint because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains about liability and exemptions for council tax.

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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 information provided by the complainant and the Council.
5. I considered the Ombudsman’s Assessment Code.
6. I considered the complainant’s comments on my draft decision.

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My assessment

7. Mr X argues that his son should have received a student exemption from Council and tax and that a 25% discount should have applied at times.
8. Any dispute about liability for, or exemptions from 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.

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Final decision

9. I do not intend to investigate this complaint because this can be appealed to a Valuation Tribunal.
    

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Investigator's decision on behalf of the Ombudsman