The Ombudsman's final decision
Summary: We will not investigate this complaint about a Council tax exemption and discount because there is a right of appeal to a Valuation Tribunal.
The complaint
Ms X complains that the Council failed to exempt her son from Council tax or apply a singe occupancy discount.
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 says that her son should be exempt from Council tax due to his disabilities. The Council says that this exemption was awarded in July 2025 (a previous student exemption had applied prior to that). The Council decided in April 2025 that no non dependent deduction for her son could be applied.
Any dispute about exemptions or discounts from Council tax can be appealed to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
Final decision
We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman