Bury Metropolitan Borough Council (23 003 227)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 18 Jun 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax exemptions as the matter has been remedied and there was a right of appeal to a Valuation Tribunal.
The complaint
- Mr X says that the Council did not exempt him from Council tax for the correct period despite his student exemption certificate.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
- We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X submitted a student exemption certificate to the Council which stated his course ran from “September 2021 to September 2022”. The Council accepts that the exemption was granted from 1 September when it should have been from 27 September (as confirmed in a further certificate sent to the Council by Mr X). The Council tax bill was adjusted accordingly. Mr X says that he was faced with enforcement costs as a result the Council’s actions.
- Any dispute about the date of an exemption could be appealed to a Valuation Tribunal. The tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable to pursue an appeal in this case. The Valuation Tribunal advises that payment should be made for any disputed amounts whilst the process is ongoing to avoid costs.
- Nevertheless, the Council has now amended the dates so I consider that this matter is remedied. Any costs could have been avoided by payment during the appeal process.
Investigator's decision on behalf of the Ombudsman