146 ANNUAL REPORT 2015 2015-54. Practice of using teachers without the qualifications required by the Act on Primary and Lower Secondary Education was not included in the Act A mother and a father complained to the Ombudsman because their son, who was a pupil at a municipal primary and lower secondary school, was taught in certain subjects by a substitute teacher who was not a qualified teacher. In addition, the substitute teacher had been assigned a shared class teacher role. The Ombudsman asked the municipality and the Ministry of Education (now the Ministry for Children, Education and Gender Equality) for statements on the specific case. After the Ombudsman had taken on the case, the parents decided to move their son to another school, and the Ombudsman took no further action in the specific case. Instead, the Ombudsman opened a general case occasioned by the statement which he had received from the Ministry. In its statement, the Ministry had described a long-standing practice of municipalities in certain cases employing teachers who do not have the qualifications required by the Act on Primary and Lower Secondary Education. The Ombudsman noted that neither the wording of the Act nor the explanatory notes to the Act currently in force took into account the practice described by the Ministry. Therefore, the Ombudsman recommended that the Ministry take the initiative to seek to provide greater clarity by way of inclusion of the described practice in either the Act on Primary and Lower Secondary Education or an executive order issued under the Act. K. MINISTRY OF TAXATION The following statements on cases concluded in 2015 have been published: 2015-16. Exemption from payment of premiums could not lead to refund of government tax upon payout of capital pension A man complained to the Ombudsman that the tax authorities had refused to refund the 40 per cent government tax which had been deducted in connection with payout of his capital pension.