Summary: We will not investigate this complaint about Council tax banding and liability because there is an appeal to a Valuation Tribunal and part of the complaint is against a body out of jurisdiction. Nor is there evidence of fault by the Council.

The complaint

1. Ms X complains that the Council and Valuation Office Agency banded her property separately for Council tax purposes.

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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. 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)
5. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)

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How I considered this complaint

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

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My assessment

8. Ms X lived in a separate annex to her property to her family who lived in the main building. The Valuation Office Agency determined that these were two separate properties and Council tax was applied to both in July 2024.
9. A Council officer has since visited and advised that the annexe is no longer separate to the main building.
10. Any decision as to whether a property should be listed (separately or otherwise) is a matter for the Valuation Office Agency, a body out of jurisdiction. There is, further, a right of appeal to a Valuation Tribunal against the Valuation Office Agency decision.
11. The Council says that they notified the Valuation Office Agency of possible changes to the property following Ms X’s advert in 2023 advising of a separate annexe.
12. I do not consider that the Council’s notification of possible changes to the property following the advert was fault as the Council has an obligation to do so. It is the Valuation Office Agency’s job to decide whether this made a difference to Council tax liability.

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Final decision

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

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Investigator's decision on behalf of the Ombudsman