Summary: We will not investigate this complaint about Council tax listing as this is against a body out of jurisdiction.

The complaint

1. Mr X complains that the Valuation Office Agency decided that his property should be listed for Council tax after previously being considered liable for Business rates.

Back to top

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)

Back to top

How I considered this complaint

3. I considered information provided by the complainant.
4. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

5. Mr X says that the Council had previously told him that his property was not liable for Business rates but then issued him with a backdated demand for Council tax.
6. The Council says that the Valuation Office Agency told them in August 2024 that the property was now liable for Council tax instead and that liability was backdated to April 2023.
7. Mr X’s dissatisfaction lies with the decision of the Valuation Office Agency; a body out of jurisdiction. The Ombudsman cannot therefore investigate this complaint.

Back to top

Final decision

8. We will not investigate Mr X’s complaint because it is against a body out of jurisdiction.

Back to top

Investigator's decision on behalf of the Ombudsman