Summary: We will not investigate this complaint about the Council’s refusal to apply a student exemption as the matter could have been appealed to a Valuation Tribunal.

The complaint

1. Miss X complains about the Council’s failure to apply a student exemption on her council tax account. She says the Council’s decision has adversely affected her mental health. She would like the Council to apply the exemption.

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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. The Council has provided its rationale to Miss X why it does not consider the student exemption should apply for the period in question. It advised her of her right to appeal to an independent tribunal.
7. The Valuation Tribunal is an independent, expert body whose decisions are binding on the Council. I therefore consider that it would be reasonable for Miss X to have pursued an appeal in this case.

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Final decision

8. We will not investigate Miss X’s complaint because she had a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman