London Borough of Ealing (26 002 334)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 14 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax exemption because there is a right of appeal to a valuation tribunal.
The complaint
- Ms X complains that the Council has not applied a student Council tax exemption for the correct period.
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
- Ms X submitted evidence to support her exemption from Council tax as a student.
- The Council says that the exemption was applied but there is a dispute about the dates of her course. The Council invited her to submit an official student certificate to clarify the matter.
- Any dispute about liability for Council tax can be appealed to a valuation tribunal. 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 if the dispute remains.
- The valuation tribunal advises appellants to pay any disputed Council tax whilst the appeal is in process.
Final decision
- We will not investigate Ms X’s complaint because she has a right of appeal to a valuation tribunal.
Investigator's decision on behalf of the Ombudsman