Eastleigh Borough Council (25 004 270)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 11 Aug 2025
The Ombudsman's final decision:
Summary: We will not investigate Mrs X’s complaint about the Council charging a premium for second homes. This is because we cannot achieve the outcome Mrs X is seeking.
The complaint
- Mrs X complains the Council decided to charge a 100% council tax premium on second homes but did not follow government guidance before introducing this policy. Mrs X says this has caused her financial uncertainty and distress. She says the Council should not apply the premium to her property until the next financial year.
The Ombudsman’s role and powers
- We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service but must use public money carefully. We do not start or continue an investigation if we decide we cannot achieve the outcome someone wants. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
How I considered this complaint
- I considered information provided by the complainant and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Council decided to apply a council tax premium to second homes in January 2024. It scrutinised Government guidance published in November 2024 before publishing its decision in December 2024 and writing to second homeowners in January 2025.
- Mrs X would like the Council to delay the application of the council tax increase until the following financial year. I will not investigate this complaint as we cannot achieve the outcome Mrs X is seeking. The Council’s decision to introduce this council tax premium is part of the council tax setting process undertaken by the Council. This can only be challenged by judicial review (Local Government Act 2003, Paragraph 49, Schedule 7).
Final decision
- We will not investigate Mrs X’s complaint because we cannot achieve the outcome she is seeking.
Investigator's decision on behalf of the Ombudsman