Surrey Heath Borough Council (22 001 580)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 22 May 2022
The Ombudsman's final decision:
Summary: Ms X complains about her council tax liability and banding. The Ombudsman will not investigate this complaint because she has appealed to a Valuation Tribunal and the courts. Part of the complaint relates to a body out of jurisdiction.
The complaint
- Ms X complains about her council tax liability and banding.
The Ombudsman’s role and powers
- We cannot investigate a complaint if someone has appealed to a tribunal or a government minister or started court action about the matter. (Local Government Act 1974, section 26(6), as amended)
- 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)
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
- The complainant had an opportunity to comment on my draft decision.
My assessment
- Ms X has made a number of complaints to the Council which relate to her liability for council tax on a property and the banding and the date when liability commenced.
- Ms X appealed unsuccessfully to a Valuation Tribunal and has pursued court action in relation to planning breaches.
- The Ombudsman cannot investigate any decision of the Valuation Office Agency, such as banding or the date when a property becomes liable for council tax. Further, he cannot investigate any complaint about a matter appealed to a Valuation Tribunal.
- The Valuation Tribunal website explains that council tax should be paid whilst an appeal is underway so any Council recovery during that time is not fault.
Final decision
- I do not intend to investigate this complaint because she appealed to a Valuation Tribunal and the courts and part of the complaint relates to a body out of jurisdiction.
Investigator's decision on behalf of the Ombudsman