Buckinghamshire Council (23 018 927)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 20 Mar 2024
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax banding as there is a right of appeal to the Valuation Office Agency (VOA).
The complaint
- Mr X complains that the Council unfairly increased the Council tax banding of his property following works carried out to the property.
The Ombudsman’s role and powers
- The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review 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 use this right. (Local Government Act 1974, section 26(6)(a), 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 34(1), as amended)
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X made substantial changes to his property and asked the Council to provide a discount while the works were carried out. The Council asked the Valuation Office Agency to delete the property from the Council tax register as it was uninhabitable whilst the work was carried out. He says that this meant the property would be re-banded after the work was carried out instead of when it was sold.
- The property had previously been Band E but the Valuation Office Agency decided the new band should be Band H. Mr X says that the band increase should not apply until the property is sold and his property had not been extended sufficiently to warrant an increased in banding.
- Mr X has a right of appeal to the Valuation Office Agency where he can argue the work carried out does not warrant such an increase in Council tax.
- The decision to delete the property from the register was made by the Valuation Office Agency, a body out of our jurisdiction. This can also be considered as part of the appeal to the Valuation Tribunal about banding.
Investigator's decision on behalf of the Ombudsman