East Suffolk Council (24 020 223)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 05 Mar 2025
The Ombudsman's final decision:
Summary: We will not investigate this complaint about Council tax premiums as this is a matter for the courts or tribunal.
The complaint
- Mr X complains about lack of notice of an increase in his Council tax on a second home.
The Ombudsman’s role and powers
- We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
- 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 owns a second property and says that the Council did not provide sufficient notice of an increase in a Council tax premium which affected him.
- The Council says that notification was made in the local media.
- The law says that any challenge to the legality of a Council tax premium can only be challenged in the courts by Judicial Review. The complaint is therefore out of jurisdiction.
- Any dispute as to whether or not the premium should apply in this case 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 it is a matter for the courts or tribunal.
Investigator's decision on behalf of the Ombudsman