The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s refusal to exempt the complainant from paying Council Tax. This is because it is not unreasonable to expect the complainant to have used his right of appeal against the Council’s decision.
The complaint
The complainant, Mr X, complained the Council refused to exempt him from paying Council Tax.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (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 told us he is a full-time student and asked the Council to apply an exemption so he did not have to pay council tax. He does not believe he has to pay council tax because he is a full-time student. The Council refused to apply an exemption because Mr X is not the only resident of the property. It offered a discount. The Council issued Mr X with a court summons, and he paid the amount owed. Mr X wants the Council to reimburse him If someone disagrees with a decision that they are liable for paying Council Tax or decisions on Council Tax exemptions and discounts, they can write to the Council about the matter. If they do not agree with the outcome, they can then appeal to the Valuation Tribunal Service.
We have no powers to decide Council Tax appeals. The Valuation Tribunal is an independent expert body whose decisions are binding on councils. So, it would not have been unreasonable to expect Mr X to have used the specific remedy the law provides for people who wish to challenge Council Tax liability.
Final decision
We will not investigate Mr X’s complaint because it is not unreasonable to expect him to have used his right of appeal against the Council’s decision to apply a council tax exemption.
Investigator's decision on behalf of the Ombudsman