Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X says that the Council has issued Council tax bills incorrectly and failed to correct a Council tax banding issue.

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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. 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 Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

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

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My assessment

7. Mr X says that he agreed to a change to his Council tax banding with the Valuation Office Agency but the Council applied this incorrectly as the building was split between two properties.
8. Any dispute about liability, discounts or exemptions from Council tax are a matter for the 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.
9. Any dispute about the actions of the Valuation Office Agency cannot be investigated as they are not a body within jurisdiction

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Final decision

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

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Investigator's decision on behalf of the Ombudsman