Summary: We will not investigate this complaint about Council tax because there is insufficient evidence of fault by the Council. There is also a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that the Council has refused to assist him with Council tax payments whilst awaiting a banding appeal.

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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 about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or continue an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• any fault has not caused injustice to the person who complained, or
• any injustice is not significant enough to justify our involvement.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

8. Mr X bought a property in August 2024 and has been waiting for a Council tax banding by the Valuation Office Agency (a body out of jurisdiction). Mr X says that the Council should have offered him a discretionary discount on his likely current liability or offered provisional ways for him to pay the Council tax whilst he awaited a decision.
9. The Council says that it could not consider discretionary relief in the absence of a final decision about banding. It suggested that Mr X make voluntary payments to reduce the likelihood of a large backdated bill after the Valuation Office Agency decision.
10. The Council’s decision not to offer a discretionary discount provides 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.
11. The Council’s offer to accept voluntary payments is not fault. Mr X is aware that he will receive a Council tax bill and so that either some voluntary payments should be made or money set aside. Mr X’s complaint lies with the Valuation Office Agency, a body out of our jurisdiction.

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Final decision

12. We will not investigate Mr X’s complaint because there is a right of appeal to a Valuation Tribunal and insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman