The Ombudsman's final decision
Summary: We will not investigate Mr X’s complaint about the Council adding his property to the Council Tax valuation list. This is because the decision was made by the Valuation Office Agency, rather than the Council, and it would be reasonable for Mr X to appeal against the decision to the Valuation Tribunal.
The complaint
The complainant, Mr X, complains the Council assigned an address to an outbuilding he says is part of his existing property. He is unhappy because this has created liability for council tax and meant that he will need to buy a separate TV licence for the property.
The Ombudsman’s role and powers
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by Mr X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Councils may refer cases to the Valuation Office Agency (VOA) where it appears an outbuilding is being used as a separate self-contained dwelling. But the final decision on whether to add an outbuilding to the Council Tax valuation list, and which band to put it into, is made by the VOA and not the Council. We cannot therefore hold the Council responsible for the decision to value Mr X’s outbuilding for council tax purposes.
If Mr X disagrees with the VOA’s decision, as he clearly does, his remedy lies in an appeal to the Valuation Tribunal. The Valuation Tribunal has the power to overturn the VOA’s decision and remove the outbuilding from the list. I have seen no good reasons why Mr X cannot appeal to the Valuation Tribunal and I will not therefore exercise my discretion to investigate the complaint.
Final decision
We will not investigate this complaint. This is because it was the VOA, rather than the Council, which decided to add Mr X’s outbuilding to the Council Tax valuation list and if Mr X disagrees with the decision it would be reasonable for him to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman