Summary: We will not investigate this complaint about a Council tax exemption and discount because the matter was appealed to the valuation tribunal.

The complaint

1. Mr X complains that the Council failed to award him a student exemption and single person discount from Council tax.

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The Ombudsman’s role and powers

2. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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 and the Council.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X says that he applied for a student exemption and discount in 2025. He appealed successfully to a valuation tribunal in February 2026.
7. The Council says that a refund will be paid to him in the next four weeks (the account has been in credit prior to this).
8. The Ombudsman cannot investigate this complaint as it was appealed to a valuation tribunal.

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Final decision

9. We will not investigate Mr X’s complaint because he appealed to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman