Southampton City Council (25 019 368)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 13 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a student exemption from Council tax because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council will not accept his student status for exemption from Council tax.
The Ombudsman’s role and powers
- 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)
- The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X, an international student, applied for student exemption from Council tax but was refused.
- Any dispute about exemption from Council tax 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.
Final decision
- We will not investigate Mr X’s complaint because he can appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman