Summary: We will not investigate this complaint about a council tax exemption and the Council’s recovery action. This is because there is no significant injustice to warrant our involvement and investigation would not lead to a different outcome. Mr X can also appeal to a tribunal.

The complaint

1. Mr X complains the Council failed to apply a council tax student exemption despite having received the information required. The Council did not revise his council tax when he moved to a different address and continued taking enforcement action while his complaint was outstanding.

Back to top

The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide:

• any injustice is not significant enough to justify our involvement, or
• further investigation would not lead to a different outcome, (Local Government Act 1974, section 24A(6), as amended, section 34(B))

3. 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).
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

Back to top

My assessment

6. Mr X complained to the Council regarding the matters in paragraph 1.
7. The Council replied that it had received information that Mr X was a student, but there were gaps between courses that meant an exemption did not apply and he was liable for these periods. The Council said it had contacted the college for more information. The Council apologised that it had not revised his liability when he changed address. It said it had corrected this and withdrawn the account from its enforcement agent.
8. We will not investigate this complaint because there is no significant injustice from the Council’s fault regarding the period he was liable that warrants investigation. The Council corrected the liability and recalled the account from its enforcement agent. However, it appears that Mr X was still liable for some council tax due to gaps in student exemption periods.
9. It is reasonable to expect Mr X to appeal to the Valuation Tribunal if he disagrees with the Council‘s decision not apply a student exemption for all the periods Mr X wants.

Back to top

Final decision

10. We will not investigate Mr X’s complaint because there is no significant injustice to warrant investigation and Mr X can appeal the exemption decision.

Back to top

Investigator's decision on behalf of the Ombudsman