Summary: We will not investigate this complaint that the Council did not notify the complainant of an extra council tax charge for a second home. This is because there is insufficient evidence of fault by the Council.

The complaint

1. The complainant, Mr X, complains the Council did not give him advance notice of a council tax second homes premium applicable from April 2025. Mr X says the Council was required to notify him because he lives out of the area. Mr X wants the Council to waive the premium for 2025/26.

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The Ombudsman’s role and powers

2. 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 an investigation if we decide there is not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by Mr X and the Council. This includes the complaint correspondence. I also considered the legislation, guidance and our Assessment Code.

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My assessment

4. In 2023 the law changed so that councils could decide to charge extra council tax on second homes from April 2025. Each council can decide whether to impose the premium and the amount. There is no requirement for councils to individually notify second home owners although there is guidance which says councils should consider how they may inform people who live outside the area.
5. Mr X has a second home in the Council area but lives in another part of the country. In 2023 the Council decided it would charge the premium. In February 2025 the Council decided it would start the charge from April 2025 and it set the amount.
6. Mr X complained to the Council that he was unaware of the extra charge until April 2025. He says the Council should have told him about the premium in April 2024. Mr X referred to the guidance which says councils should consider how it will notify non-local second home owners.
7. In response the Council explained it had decided in 2023 to charge the premium but did not make a final decision until February 2025. It said it advertised the premium in the local press and on its website. It also said that second homes are a national issue which attract coverage nationally. The Council explained there is no requirement to provide individual notification. It said it had considered contacting second home owners in 2024 but decided not to as there was still uncertainty about whether the premium would start in 2025. Once the final decision was made it decided not to incur additional costs, especially so close to annual billing.
8. I will not start an investigation because there is insufficient evidence of fault by the Council. I have checked the legislation and there is no requirement to notify. The guidance does not say councils must notify out of area second home owners but must consider notification. The Council considered contacting second home owners but, for the reasons explained above, decided not to engage in advance notification. Mr X says emails are free but there would be a cost in terms of the time taken to identify second home owners and send emails; and, as the Council has said, this occurred at billing time when there is pressure on the service.
9. I appreciate it may have been a shock to receive a much larger bill than Mr X was expecting. But there is nothing to suggest this is due to fault by the Council and there are no grounds on which we could ask the Council to waive the extra charge for this financial year.

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Final decision

10. We will not investigate this complaint because there in insufficient evidence of fault by the Council.

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Investigator's decision on behalf of the Ombudsman