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

The complaint

1. The complainant, whom I refer to as Mr X, disagrees with the Council’s decision to remove his council tax student exemption from 2017 to 2020. Mr X wants the Council to reinstate the 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 about the same matter. 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. This includes appeals about exemptions.

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How I considered this complaint

5. I considered information provided by Mr X and the Council. This includes the complaint correspondence, a letter signposting Mr X to the tribunal and confirmation the Council has placed a hold on recovery action. I also considered our Assessment Code and comments Mr X made in reply to a draft of this decision.

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My assessment

6. In 2017 Mr X applied for a student exemption. He supplied evidence of his student status from September 2017 to July 2021 at a university in the South West. The Council granted the student exemption for a property in Greenwich (property A). Mr X says property A has been his main home since 2017. Mr X’s mother owns the property.
7. In 2022 the Council revoked the exemption because it decided Mr X was not living in property A as his main home. The Council had discovered that Mr X had rented properties in the South West and received the council tax student exemption for the council tax at those properties. The Council said the exemption applies to the term time address and people cannot receive the exemption for two properties at the same time. The Council removed the exemption and made Mr X’s mother liable for the council tax until July 2020. The Council issued a bill for this period. The Council Invited Mr X to appeal to the Valuation Tribunal.
8. The Council has placed a hold on recovery action pending a hearing by the Valuation Tribunal.
9. Mr X disagrees with the decision. He says he gave the Council all the information it asked for in 2017 and says he has lived in property A as his main home since 2017. Mr X wants the Council to reinstate the exemption.
10. I will not investigate this complaint because Mr X can appeal to the Valuation Tribunal. It is reasonable to expect him to appeal because the tribunal is the appropriate body to consider disputes about council tax exemptions. The tribunal can decide if Mr X is entitled to the exemption from 2017 and, if so, direct the Council to reinstate it. We do not have that power. The tribunal is free to use and made up of council tax experts. In addition, the Council has placed a hold on recovery action pending the tribunal making a decision.

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Final decision

11. We 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