Summary: We will not investigate this complaint about the complainant’s council tax band because there is insufficient evidence of fault by the Council and because the complainant could have appealed to the Valuation Tribunal.

The complaint

1. The complainant, whom I refer to as Mr X, says the Council placed his home in the wrong council tax band and failed to properly explain why it thinks band F is correct.

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The Ombudsman’s role and powers

2. The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6))
3. 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction. This includes appeals about banding.
5. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of the Valuation Office Agency (VOA). (Local Government Act 1974, sections 25 and 34A, as amended)

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How I considered this complaint

6. I considered information provided by Mr X. This includes the decision made by VOA. I also considered the Ombudsman’s Assessment Code.

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My assessment

7. The VOA decides which band a property should be in for council tax. The VOA is not part of the Council. The council has to charge council tax based on the banding decision made by the VOA. The Council cannot decide what band a property should be in and it cannot change what band a property is in.
8. Mr X’s home is in band F. He says this is too high and the property should be in band D. He asked the VOA to change the banding. In November 2021 the VOA confirmed band F is correct. It invited Mr X to appeal to the Valuation Tribunal and said he had three months to lodge an appeal.
9. I will not investigate this complaint because there is insufficient evidence of fault by the Council. This is because banding decisions are made by the VOA and not by the Council. We cannot investigate the VOA because it is not part of the Council.
10. I also will not start an investigation because Mr X could have appealed to the Valuation Tribunal. It is reasonable to expect him to appeal because the Valuation Tribunal is the appropriate body to consider appeals about banding decisions made by the VOA.

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Final decision

11. We will not investigate Mr X’s complaint because there is insufficient evidence of fault by the Council and because he could have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman