Summary: We will not investigate this complaint about Mr X’s council tax liability and the Valuation List banding of his property. It was reasonable for him to appeal to the Valuation Tribunal and the Council is not responsible for amending the Valuation List.

The complaint

1. Mr X complained about the council tax liability for a property he owns being incorrect and his company being overcharged council tax until 2020. He also complained about the Council failing to change the status of the property from individual flats to a single Housing in Multiple Occupation.

Back to top

The Ombudsman’s role and powers

2. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
3. The Valuation Office Agency is not a body within the Ombudsman’s jurisdiction.

Back to top

How I considered this complaint

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

Back to top

My assessment

6. Mr X says his company was incorrectly billed as liable for council tax in a period from 2012 until 2020. He says it received a liability order from the magistrates’ court and he did not receive a refund until May 2021. The Council says it billed his company according to the information provided from the Valuation List and it did not receive new information until April 2021, after which any overpayments were refunded.
7. The Council is the billing authority and it is required to collect council tax according to the Valuation Register compiled by the Valuation Office Agency (VOA). If Mr X wished to challenge the liability of his company for the Council tax before 2021 he could have done so by way of an appeal to the Valuation Tribunal, which is the proper authority to consider liability disputes.
8. Mr X also complained about the Council failing to charge council tax for a property which he says should be a single House in Multiple Occupation rather than individual flats. The Council has sent his comments to the VOA and that body has not changed the Valuation List to date. The Council is the billing authority and it is required to charge council tax according to the status determined on the list by the VOA. Mr X would have to contact the VOA directly if he wished to complain about its delay in amending the listing. If he disagrees with the VOA’s decision on the listing he may appeal to the Valuation Tribunal.

Back to top

Final decision

9. We will not investigate this complaint about Mr X’s council tax liability and the Valuation List banding of his property. It was reasonable for him to appeal to the Valuation Tribunal and the Council is not responsible for amending the Valuation List.

Back to top

Investigator's decision on behalf of the Ombudsman