Summary: We will not investigate this complaint about Council tax because there is a right of appeal to a Valuation Tribunal and relates to the Valuation Office Agency which is not within the Ombudsman’s jurisdiction.

The complaint

1. Ms X complains on behalf of her client that the Council had incorrectly banded a property which had been divided up and then unreasonably imposed an empty homes premium on the property.

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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. Ms X says that her client owned a property which was divided up into flats in 2017. Ms X says that the Council’s creation of two separate Council tax accounts was unreasonable as the original flat was being refurbished. She says that the Council imposed an empty homes premium on the original flat despite the work required.
8. The decision to list a property for Council tax lies with the Valuation Office Agency, a body out of our jurisdiction. This also applies to any dispute about banding.
9. Any decision to impose a Council tax premium on a property can be appealed to a Valuation Tribunal. Any decision to refuse an exemption of Council tax where planning permission prevents occupation can also be appealed to a Valuation Tribunal.
10. 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.

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Final decision

11. We will not investigate Ms X’s complaint because there is a right of appeal to a Valuation Tribunal and relates to a body out of jurisdiction.

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Investigator's decision on behalf of the Ombudsman