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

The complaint

1. Ms X complains that the Council failed to grant her a student exemption 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 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 she is a full time student studying between January 2024 and January 2027. She says she lives in a student only household so no Council tax should be liable.
7. Nevertheless, she says she has received Council tax bills which have been enforced against her.
8. Any dispute about Council tax liability 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.
9. The law provides that, where a Council has failed to determine a Council tax exemption, there is a right of appeal to a Valuation Tribunal directly.

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Final decision

10. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman