Summary: We will not investigate this complaint about Council tax discounts and exemptions because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Ms X complains that the Council has pursued enforcement action against her despite her entitlement to Council tax discounts and exemptions based on the health and student status of the family.

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The Ombudsman’s role and powers

2. 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)
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.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Ms X says that the Council has taken legal action against her for Council tax arrears despite her family’s entitlement to discounts for health grounds and student exemption.
7. The Ombudsman cannot determine whether an entitlement to a discount or exemption should apply; only a Valuation Tribunal can do this.
8. Any dispute about liability, discounts or exemptions from Council tax are therefore a matter for the 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.

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Final decision

9. We will not investigate Ms X’s complaint because she can appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman