City of York Council (25 025 541)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 03 Mar 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax banding and a premium because there is a body better placed to deal with the complaint and part of the complaint is a matter for the Valuation Tribunal.
The complaint
- Ms X complains that the Council gave incorrect information to the Valuation Office Agency which has affected her Council tax banding. She says that the Council has also unreasonably applied a premium to her Council tax bill.
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.
- We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended).
How I considered this complaint
- I considered information provided by the complainant.
- I considered the Ombudsman’s Assessment Code.
My assessment
- Ms X says that the Council supplied the Valuation Office Agency with incorrect information about their map position which affected her application to the Valuation Office Agency for a review of her Council tax banding.
- The decision about banding lies with the Valuation Office Agency and can be appealed ultimately to the Valuation Tribunal. This is the appropriate way forward to deal with any dispute about banding.
- Ms X says that the Council has imposed an empty homes premium on their property.
- Any dispute about the application of a Council tax 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.
- The Valuation Tribunal advises that any disputed Council tax should be paid whilst an appeal is underway to avoid enforcement action.
Final decision
- We will not investigate Ms X’s complaint because part of the complaint is for the Valuation Office Agency and part can be appealed directly to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman