Summary: We will not investigate this complaint about the listing of Mr X’s property for council tax. This is because the Valuation Office Agency’s actions are not a function of the Council. And we cannot investigate the issue of the council tax summons as is the start of court proceedings.

The complaint

1. Mr X complains the Council decided his property is liable for council tax, when he says it is a business and should be liable for business rates. He complains the Council has issued summonses for council tax and this it has caused him distress and financial difficulty.

Back to top

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 cannot investigate complaints about actions which are not the administrative function of a council. (Local Government Act 1974, section 26(1) as amended).
4. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).

Back to top

How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

Back to top

My assessment

6. In 2024 the Council notified the Valuation Office Agency (VOA) that it considered Mr X’s property had changed from a guest house to one or more self-contained dwellings.
7. In 2025 the VOA confirmed its decision the property was now self contained dwellings and it added these to the valuation list.
8. Mr X complained to the Council that he disagreed with its view and he believed it had made a mistake. He also complained about the council tax summons the Council obtained.
9. The Council responded to Mr X’s complaints. It said it must report any changes to properties to the VOA. It was the VOA’s role to decide whether to include a property in the council tax Valuation List or to award a rateable value as a commercial property. It advised Mr X to make written representations to the VOA if he disagreed. He could then appeal to the Valuation Tribunal. The Council said it had issued a summons due to Mr X’s non payment of council tax.

Back to top

Final decision

10. We will not investigate Mr X’s complaint because the decision to include a property in the Valuation List is not an administrative function of the Council. We cannot investigate the summons as this is the commencement of court proceedings.

Back to top

Investigator's decision on behalf of the Ombudsman