Summary: We will not investigate Mr X’s complaint about the date the council tax banding was applied to his property. We have no power to investigate the actions of the Valuation Office Agency. Mr X can appeal to a Valuation Tribunal if he disagrees with the banding date.

The complaint

1. Mr X complains that the Council and the Valuation Office Agency (VOA) placed his property in a council tax band in September 2022 and then the Council issued him bills in 2023 for the previous eight years. He says the property should have been banded in 2014 and considers the late banding to be the fault of the Council and the VOA.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. 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)
5. 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

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. In 2022, the Valuation Office Agency (VOA) assessed Mr X’s property and listed it for council tax. The VOA applied the new banding back to 2014 because Mr X confirmed he had lived in the property since that year.
9. I cannot investigate the VOA’s actions because they are independent of the Council, and we have no authority over their decision. Mr X can also appeal to a Valuation Tribunal if he disagrees with the date his property was listed for council tax. I consider it would be reasonable for Mr X to use his appeal right and the Ombudsman will not usually investigate when someone has a right to appeal.
10. Mr X’s complaint about the Council’s decision to bill him for historic council tax has already been considered by us. Therefore, I have not reconsidered that in this decision.

Final decision

11. We will not investigate Mr X’s complaint as we have no power to investigate the actions of the VOA. Mr X also has the right to appeal to a Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman