Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal and it concerns a body out of jurisdiction.

The complaint

1. Ms X complains that the Council sent her a Council tax bill for a property she lets (but with incorrect information on it) when she was previously paying Business rates.

Back to top

The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. 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)

Back to top

How I considered this complaint

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

Back to top

My assessment

7. Ms X says that she has a holiday let which was registered for Business rates. However, she says she received a Council tax bill in August 2024 for Council tax (albeit with incorrect address details in it).
8. The Valuation Office Agency determines whether a property is liable for Council tax or Business rates. This body is out of jurisdiction although there is an appeal mechanism to a Valuation Tribunal.
9. If Ms X considers that she should not be liable for Council tax on the property she has a right of appeal to a Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.

Back to top

Final decision

10. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and relates to a body out of jurisdiction.

Back to top

Investigator's decision on behalf of the Ombudsman