City of York Council (25 010 164)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 16 Sep 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax premium because there is a right of appeal to a Valuation Tribunal.
The complaint
- Mr X complains that the Council has unreasonably applied a Council tax premium to a property he owns.
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.
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Mr X says that he bought a property but was unable to move into it immediately due to the amount of work required. The Council applied an empty homes premium as the property had remained empty for the required period.
- Any dispute about the application of an empty homes premium can be appealed 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 Mr X’s complaint because he has a right of appeal to a Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman