Cornwall Council (25 017 958)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 23 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate Ms X’s complaint about the council tax banding of her property. This is because she can appeal to the Valuation Tribunal and it is reasonable to expect her to do so.
The complaint
- Ms X says the Council sent incorrect information about her property to the Valuation Office Agency (VOA). She says as a result, her property has been incorrectly valued and is therefore in the wrong council tax band.
- Ms X said she is paying the wrong council tax because of the Council’s error.
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 Ms X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says her property is in the wrong council tax band because of the Council’s mistake. She says her property is semi-detached, but the Council told the VOA that it is detached.
- She says the Council refuses to accept it sent the wrong information to the VOA and she is therefore paying council tax within the wrong band.
- I note the Council explained to Ms X that the information it sent to the VOA about her property did not state whether it was detached or semi-detached. It also said the VOA will also hold its own information about the historic council tax banding of her property.
- We will not investigate this complaint because any dispute about council tax liability, including the council tax band a property has been valued at, can be appealed to the Valuation Tribunal. The tribunal is an independent body which can determine any dispute about such decisions. It is reasonable to expect Ms X to use her appeal rights.
Final decision
- We will not investigate Ms X’s complaint because it is reasonable to expect her to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman