Summary: We will not investigate Mr B’s complaint about council tax being charged for his uninhabitable property. This is because we cannot investigate the Valuation Office Agency’s decision not to remove this property from the council tax list.

The complaint

1. The complainant, who I will refer to as Mr B, complains he is being charged council tax for a property which has been uninhabitable for several years. Mr B would like the Council to remove his property from the council tax list and reimburse the council tax he has paid since the property became uninhabitable.

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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 central government departments, bodies and agencies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended)
4. The Act says we cannot normally investigate a complaint when someone can appeal 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 appeal. (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 Mr B.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Every domestic property has a council tax band. The Valuation Office Agency decides a property’s council tax band. The Valuation Office Agency also decides a request to remove a property from the council tax list. This decision can be challenged by a person putting in an appeal to the Valuation Tribunal.
9. We do not have the power to investigate a complaint about the actions of the Valuation Office Agency. It is not a body within our jurisdiction. Mr B may challenge the Valuation Office Agency’s decision not to remove his property from the council tax list by putting in an appeal to the Valuation Tribunal.
10. If Mr B considers the property meets the Council’s criteria for awarding a council tax exemption or discount, he may put in an appeal against the Council’s decision to the Valuation Tribunal. The Tribunal is an independent expert body whose decisions are binding on the Council. I find it is reasonable for Mr B to put in an appeal to the Valuation Tribunal.
11. So, we will not investigate this complaint.

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Final decision

12. We will not investigate Mr B’s complaint because we cannot investigate the actions of the Valuation Office Agency. And, Mr B may put in an appeal to the Valuation Tribunal if he considers his property meets the Council’s criteria for a council tax exemption or discount.

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Investigator's decision on behalf of the Ombudsman