Summary: Mr X complains about the Council’s refusal to exempt his property from council tax. We will not investigate this complaint because he appealed to a Valuation Tribunal.

The complaint

1. Mr X complains about the Council’s refusal to exempt his property from council tax.

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The Ombudsman’s role and powers

2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
3. We cannot investigate a complaint if someone has appealed to a tribunal. (Local Government Act 1974, section 26(6)(a), as amended)
4. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34A, as amended)

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How I considered this complaint

5. I have considered the comments of the complainant and the Council and the complainant has commented on the draft decision.

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What I found

6. A Council officer visited Mr X’s newly built property in February 2020. The information she obtained was passed to the Valuation Office Agency for consideration as to whether the building should be listed for council tax purposes.
7. The Valuation Office Agency is not a Council body and is out of our jurisdiction. Any dispute about the Valuation Office Agency’s decision about listing can be appealed to a Valuation Tribunal. Mr X exercised his right of appeal to the Valuation Tribunal.
8. The Ombudsman cannot investigate this complaint because the Council was acting on behalf of a body out of jurisdiction and he appealed to a Valuation Tribunal.

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Final decision

9. I do not intend to investigate this complaint because he appealed to a Valuation Tribunal.
    

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Investigator's decision on behalf of the Ombudsman