The Ombudsman's final decision
Summary: We will not investigate this complaint about a dispute over council tax exemption. Mr X has the right to appeal the Council’s decision to the Valuation Tribunal and we have no power to investigate the actions of the Valuation Office Agency.
The complaint
Mr X complains how the Council has determined his council tax liability and feels his property should be exempt from council tax. Mr X says he is getting very little correspondence from the council and Valuation Office Agency (VOA).
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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
Mr X asked the VOA to delist his property so that no council tax is payable because Mr X feels the property is uninhabitable. The Council disagrees that the property is uninhabitable and considers him to be liable for council tax.
I cannot investigate the actions of the VOA because they are not part of the Council and we have no power to investigate their actions. I will not investigate Mr X’s complaint about the Council’s decision that the property is not inhabitable because any dispute about Council tax liability can be appealed to a Valuation Tribunal and it is reasonable for him to use that right of appeal.
Final decision
We will not investigate Mr X’s complaint because he has the right to appeal to the Valuation Tribunal, and we have no power to investigate the actions of the VOA.
Investigator's decision on behalf of the Ombudsman