Newcastle-under-Lyme Borough Council (23 005 714)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 31 Oct 2023
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a Valuation Tribunal and Valuation Office Agency.
The complaint
- Ms X says that the Council has erred in calculating his Council tax liability.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone can appeal 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 appeal. (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.
- Every domestic property has a council tax band. The Valuation Office, which is part of central government, decides this. Therefore, we cannot investigate that decision. If someone wants to change their property’s council tax band they can apply to the Valuation Office and, if this refused, they can appeal to the Valuation Tribunal.
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X owns two neighbouring properties which she converted into one property in December 2021.
- The Valuation Office Agency agreed to delist the second property and relist the first in a higher band. This meant that previous payments for the first and second property had to be adjusted to reflect a new liability for the whole property from December 2021.
- Ms X argues that the bills she has been sent for Council tax do not reflect the actual banding, the number of days at each banding, and her payments.
- I note the Council has issued a detailed explanation of the liable bills and payments for the new property.
- Any dispute about dates of liability or banding used can be appealed to a Valuation Tribunal. Any dispute about the listing date is for the Valuation Office Agency. No proper calculation of existing debt can be reached until any dispute about liability is determined.
- I consider therefore that this is a matter for the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman