Summary: We will not investigate this complaint about Council tax exemption because there is a right of appeal to a valuation tribunal and the matter has been remedied.

The complaint

1. Mr X complains that the Council failed to accept his student exemption status for Council tax purposes and threatened enforcement action against him.

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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.
4. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word fault to refer to these. We provide a free service but must use public money carefully. We may decide not to start or continue with an investigation if we are satisfied with the actions an organisation has taken or proposes to take. (Local Government Act 1974, section 24A(7), as amended)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that he sent the Council details of his rent agreement and student status in July 2024. The Council says that this did not include a specific rent agreement (which was required to determine his Council tax liability). The Council says that this was not received until December 2024. The apologised for failing to act on this until 2025 when a letter was received from the landlord questioning liability for the period April 2024 to September 2024.
8. The Council says that corrected bills were issued and no reminder or any enforcement action taken.
9. Any dispute as to liability or student exemption could be appealed to a valuation tribunal, even where the Council had not determined the matter. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
10. The Council apologised for its error. I appreciate that the matter was stressful for Mr X but as no enforcement action was taken, I consider the apology a sufficient remedy to the matter.

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Final decision

11. We will not investigate Mr X’s complaint because there was a right of appeal to a valuation tribunal and the matter has been remedied.

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Investigator's decision on behalf of the Ombudsman