SPSO publishes Council Tax Banding advice leaflet

In response to requests from the public, we have produced a leaflet explaining what the SPSO can, and cannot, do about complaints about tax banding decisions. For a copy of the leaflet, please click on this link, and for advice please call our Outreach Team on Freephone 0800 377 7330.

 
Here are some examples of the main areas we can look into in relation to council tax banding decisions:
 
  • incorrect / poor processing of a proposal
  • failure to provide reasonable service
  • incorrect / misleading information or advice
  • staff attitude / poor communication
  • complaint handling
 
However, you should note that:
  •  You cannot make a formal complaint to the SPSO about the Assessor’s decision to not change the banding of your property.
  •  To challenge this decision, you could appeal to the Independent Valuation Appeal Committee (there is information about how to do this in the leaflet).
  •  Even when we do find something has gone wrong in a banding decision, we have no power to overturn it.
  •  We cannot normally look at complaints that are made to us more than 12 months after you became aware of the matter you want to complain about.
  •  We cannot look at complaints that have been considered in court, or that are the subject of court proceedings.
 
The SPSO is not a route for appealing decisions about council tax banding. We advise members of the public to contact the Assessor based in their local Valuation Joint Board or Council if they think that their council tax band is wrong. Details for the Assessor are available from the local council or via the Scottish Assessors Association's website.   For advice about council tax banding decisions, please call our Outreach Team on Freephone 0800 377 7330 or email ask@spso.org.uk