Summary: We will not investigate this complaint about council tax banding. This is because we cannot investigate the banding decision made by the Valuation Office Agency and the Council is not at fault for using the band decided by the Valuation Office Agency.

The complaint

1. Mr B complains his property has been placed in the wrong council tax band.

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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 central government departments such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)

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How I considered this complaint

4. I considered information provided by Mr B.
5. I considered the Ombudsman’s Assessment Code.

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My assessment

6. The Valuation Office Agency, which is part of the Inland Revenue, decides a property’s council tax band. Some banding decisions can be appealed to the Valuation Tribunal. Local authorities must follow the council tax band decided by the Valuation Office Agency when issuing a council tax bill. Local authorities cannot change a property’s band.
7. We do not have the power to investigate the actions of the Valuation Office Agency or the Valuation Tribunal. So, we cannot investigate Mr B’s complaint about the council tax band for his property.
8. The Council is not at fault for using the council tax band decided by the Valuation Office Agency when issuing council tax bills to Mr B.
9. So, we will not investigate this complaint.

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Final decision

10. For the above reasons we will not investigate this complaint.

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Investigator's decision on behalf of the Ombudsman