Summary: We will not investigate this complaint about council tax. There is no fault in the Council using the council tax band the Valuation Office Agency (VOA) has given for Mrs X’s home. We cannot investigate the VOA. Mrs X can reasonably appeal to the Valuation Tribunal about council tax discounts and exemptions.

The complaint

1. Mrs X complains her home’s council tax band has not been reduced and the Council has not awarded all the council tax exemptions and discounts she believes her household should have.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. 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) The Valuation Tribunal deals with appeals against decisions on council tax liability.
5. We investigate 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 or continue an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

Council tax band

8. Mrs X believes her home is in too high a council tax band. The Valuation Office Agency (VOA), not the Council, compiles and makes changes to the council tax valuation list, including deciding which council tax band a property should have. We have no power to investigate the VOA. The Council must bill for council tax following what the valuation list says.
9. Mrs X states she has contacted the VOA about this but her property’s band has not changed. Mrs X complains the Council has not lowered her council tax band on her council tax bill. It is for the VOA, not the Council, to make any change to the property’s banding. There is no fault in the Council using the banding on the valuation list. If Mrs X is dissatisfied the band has not changed, she can pursue that with the VOA. However, that is not a matter for the Council or for us.

Council tax discounts and exemptions

10. Mrs X argues the Council should give her household various council tax discounts and exemptions because of health problems, disabilities and other reasons. The Council has made some changes that reduced the council tax bill, but still believes some council tax is due. Mrs X disagrees.
11. The Council says it has not received an appeal from Mrs X against any decisions it has made on these points. In any event, if Mrs X cannot resolve this with the Council, she can appeal to the Valuation Tribunal. Therefore the restriction in paragraph 4 applies.
12. We normally expect people to use the tribunal route the law provides for these matters. Mrs X knows about her appeal right. A letter she sent the Council in April 2024 said she would appeal to the Valuation Tribunal if the Council did not resolve the matter. I realise Mrs X is dealing with household members with serious health problems. Nevertheless, Mrs X is aware of the appeal right and seemed prepared to use it. Appealing to the Tribunal is not unduly burdensome. The Tribunal has the expertise to decide these matters and the power to make a binding order and overturn the Council’s position if it sees fit. The Ombudsman cannot do that. Overall, it is reasonable to expect Mrs X to use her appeal right if she does not resolve the matter with the Council.

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Final decision

We will not investigate Mrs X’s complaint. There is no fault in the Council using the council tax band the VOA has given for Mrs X’s home. We cannot investigate the VOA. Mrs X can reasonably appeal to the Valuation Tribunal about any council tax discounts and exemptions the Council has not given.

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Investigator's decision on behalf of the Ombudsman