Summary: We will not investigate this complaint about Council tax liability because it relates to a body out of jurisdiction there is ultimately a right of appeal to a Valuation Tribunal.

The complaint

1. Mr X complains that his property is considered as two 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).

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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 his property (which has been extended) is considered as two properties for Council tax purposes which he says is incorrect as they form part of one property.
8. The decision as to whether a property is to be charged as one property or two lies with the Valuation Office Agency, a body out of jurisdiction. Any dispute about their decision can be challenged and appealed to a Valuation Tribunal.

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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 there will be a right of appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman