North Yorkshire Council (24 008 782)

Category : Benefits and tax > Council tax

Decision : Closed after initial enquiries

Decision date : 27 Aug 2024

The Ombudsman's final decision:

Summary: We will not investigate this complaint about Council tax as there is a right of appeal to a tribunal. Part of the complaint relates to Universal Credit which is out of our jurisdiction.

The complaint

  1. Ms X complains that her son has had to pay Council tax (which she says is deducted from his Universal Credit) as the Council will not accept that he is a full time student.

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The Ombudsman’s role and powers

  1. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), as amended)
  2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
  3. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Department of Work and Pensions. (Local Government Act 1974, sections 25 and 34(1), as amended)

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How I considered this complaint

  1. I considered information provided by the complainant.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Ms X complains that her son has to pay Council tax despite being a student. She says that her son is forced to study in the evenings due to his disability.
  2. An exemption from Council tax can apply for students who can provide a certificate to prove they are in full time study.
  3. The Council says that a certificate cannot be provided because he does not study sufficient hours or is on an appropriate course.
  4. Any dispute about Council tax liability or discounts and exemptions can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
  5. Any decisions which relate to Universal Credit are made by a body out of jurisdiction and cannot therefore be investigated.

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Final decision

  1. We will not investigate Ms X’s complaint because her son has a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman

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