North Yorkshire Council (25 013 455)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 10 Nov 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a Council tax premium because the complainant appealed to a Valuation Tribunal and a further right of appeal to the Valuation Tribunal was available.
The complaint
- Mr X complains that the Council unfairly backdated a Council tax premium to their property after the Councils were reorganised.
The Ombudsman’s role and powers
- We cannot investigate a complaint if someone has appealed to a tribunal about the same matter. We also cannot investigate a complaint if in doing so we would overlap with the role of a tribunal to decide something which has been or could have been referred to it to resolve using its own powers. (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.
- 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)
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 the Council imposed a Council tax premium on a property in his garden after the Councils were reorganised. The Council then exempted the charge up to March 2023 as the property was being renovated. The “new” Council then imposed a Council tax premium on it as a second property. Mr X appealed this decision to a Valuation Tribunal but was unsuccessful. The Valuation Tribunal advised Mr X that he could ask the Council to use its discretion to waive the new charge and he could then appeal to the Valuation Tribunal. Mr X sold the property.
- The Ombudsman cannot investigate a matter which has been appealed to a Valuation Tribunal. Nor would she investigate a matter which could be appealed to a Valuation Tribunal.
Final decision
- We will not investigate Mr X’s complaint because he appealed to a Valuation Tribunal and had a potential further right of appeal.
Investigator's decision on behalf of the Ombudsman