on the lessons that can be learnt from our complaints about end of life care given in care homes and in the home.
Category : Benefits and tax > Council tax Decision : Closed after initial enquiries Decision date : 01 Apr 2026
The Ombudsman's final decision
Summary: We will not investigate this complaint about council tax banding. This is because we cannot investigate the actions of the Valuation Office Agency. The Council is not at fault for using the band provided by the Valuation Office Agency.
The complaint
Mr B considers his property is in the wrong council tax band and his evidence has been dismissed without a proper response. Mr B believes he has overpaid council tax which should be refunded.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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)
How I considered this complaint
I considered information provided by Mr B.
I considered the Ombudsman’s Assessment Code.
My assessment
The Valuation Office Agency decides a property’s council tax band. This decision can be challenged by a person putting in an appeal to the Valuation Tribunal.
The Valuation Office Agency is not part of the Council and we cannot investigate a complaint about the Valuation Office Agency’s actions. Also, the Council cannot change a property’s council tax band and is not at fault for using the band provided by the Valuation Office Agency.
So, we will not investigate this complaint.
Final decision
We cannot investigate the actions of the Valuation Office Agency. The Council is not at fault for using the band provided by the Valuation Office Agency.
Investigator's decision on behalf of the Ombudsman