The Ombudsman's final decision
Summary: We will not investigate this complaint about Council tax liability because there is a right of appeal to a Valuation Tribunal and it concerns a body out of jurisdiction.
The complaint
Ms X complains that the Council sent her a Council tax bill for a property she lets (but with incorrect information on it) when she was previously paying Business rates.
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.
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)
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Ms X says that she has a holiday let which was registered for Business rates. However, she says she received a Council tax bill in August 2024 for Council tax (albeit with incorrect address details in it).
The Valuation Office Agency determines whether a property is liable for Council tax or Business rates. This body is out of jurisdiction although there is an appeal mechanism to a Valuation Tribunal.
If Ms X considers that she should not be liable for Council tax on the property she has a right of appeal to a Valuation Tribunal. 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.
Final decision
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.
Investigator's decision on behalf of the Ombudsman