Summary: We will not investigate Mr B’s complaint about the Council applying a council tax premium on his property. This is because it is reasonable for Mr B to put in an appeal to the Valuation Tribunal. And, we will not investigate the way the Council introduced this scheme because this can only be challenged by judicial review.

The complaint

1. Mr B complains about the Council’s decision to charge a council tax premium for second homes on a property he owns. Mr B also says the Council did not comply with government guidance because it did not give him at least one year’s notice before applying this premium to his property, and the Council has not responded to this point.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The Act 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)
4. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

5. I considered information provided by Mr B.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mr B may put in an appeal to the Valuation Tribunal against the Council’s decision not to apply a mandatory exemption to the council tax premium on second homes. This is the process set out in law to challenge this decision and we generally expect it to be used.
8. I find it is reasonable for Mr B to put in an appeal and he has said he intends to do this. So, we will not investigate Mr B’s complaint about the Council’s decision to apply a council tax premium to his property.
9. As advised by the Council, Mr B may also apply to the Council for a discretionary exemption to the council tax second home premium.
10. Mr B complains the Council did not give him twelve months notice before charging the second home premium on his property.
11. This complaint is about the way in which the Council introduced this policy. The Council has told Mr B it is satisfied it has complied with the relevant legislation and had regard to relevant guidance when it introduced this scheme.
12. The Council’s decision to introduce this council tax premium is part of the council tax setting process undertaken by the Council. The law says such decisions can only be challenged by judicial review in the High Court (Paragraph 49, Schedule 7 Local Government Act 2003).
13. So, we will not investigate a matter which the law does not allow us to investigate.

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Final decision

14. We will not investigate Mr B’s complaint because it is reasonable for him to put in an appeal to the Valuation Tribunal. And, we will not investigate the way the Council introduced this policy because this can only be challenged by judicial review.

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Investigator's decision on behalf of the Ombudsman