Summary: We will not investigate this complaint about Council tax liability and a premium because part of the complaint relates to a body out of jurisdiction and part of the complaint could be appealed to a valuation tribunal.

The complaint

1. Mr X complains that the Council would not accept his argument that his annex should receive a Council tax discount and not be liable for Council tax whilst under repair.

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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 owns a separate annex to his property which he previously rented to tenants (who assumed liability for Council tax). Mr X made renovations to the annex and asked for a Council tax discount. The Council refused and later imposed a second home Council tax premium to the annex.
8. Any dispute about liability for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts, premiums or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.
9. Mr X is unhappy that the annex was not included with his property for Council tax purposes after his tenants had left.
10. Decisions about whether a property should be listed or incorporated with another property are matters for the Valuation Office Agency, a body out of jurisdiction.

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Final decision

11. We will not investigate Mr X’s complaint because part of the complaint relates to a body out of jurisdiction and part of the complaint could be appealed to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman