Summary: We will not investigate this complaint about Council tax liability because it is against a body out of jurisdiction and an appeal to a tribunal has been used.

The complaint

1. Mr X disputes whether an annexe should be subject to Council tax.

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The Ombudsman’s role and powers

2. 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)
3. We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (Local Government Act 1974, section 26(6)(a), 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 and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr X says that the Valuation Office Agency has listed his annex as a separate building and therefore liable for Council tax. He has appealed their decision to the Valuation Tribunal.
8. The Valuation Office Agency is not a body within our jurisdiction and we cannot investigate this matter. Further he has appealed to a Valuation Tribunal which is also out of jurisdiction.

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Final decision

9. We will not investigate Mr X’s complaint because it is against a body out of jurisdiction and appeal has been used.

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Investigator's decision on behalf of the Ombudsman