The Ombudsman's final decision
Summary: We will not investigate this complaint about liability and exemptions for council tax. This is because there is a right of appeal to the Valuation Tribunal and it is reasonable for the complaint to use that right.
The complaint
The complaint, who I will call Mr X, complains about how the Council has calculated council tax liability and exemptions for a property used as student accommodation.
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 and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X argues that his property should have received a student exemption from council tax for a bill issued in 2020.
We will not investigate this complaint because disputes for liability or exemptions from council tax can be appealed to the Valuation Tribunal. The Valuation Tribunal is an expert body, and their decisions are binding on the Council. I see no reason why an appeal could not be made in this case.
Final decision
We will not investigate Mr X’s complaint because it is reasonable to expect him to use his right of appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman