Summary: We will not investigate this complaint about an exception to a council tax second home premium. This is because it was reasonable to expect Mr X to appeal.

The complaint

1. Mr X says the Council has not applied council tax premium exceptions for second homes fairly. The Council applied the exception from the date Mr X’s agent advertised his property for sale rather than the date the premium exception was introduced. Mr X put the property up for sale from June 2024 and the Council has backdated the exception to start from June 2024 until June 2025, rather than running for 12 months from April 2025, when the exception was introduced. Mr X says he has lost out on the full value of the exception. He would have delayed marketing his property if he had known.

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The Ombudsman’s role and powers

2. 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).
3. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
4. Councils have had the power to charge additional council tax (a premium) on long term empty homes from 2013. From April 2025 they may also charge a premium of up to 100% on second homes. There are exceptions to the premium for up to 12 months where a property is actively marketed for sale or to let.

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How I considered this complaint

5. I considered information provided by the complainant. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. Mr X complained to the Council regarding the matters in paragraph 1.
7. The Council replied advance notice of the decision to allow additional premiums was issued in April 2024. Further guidance was issued in November 2024 which explained Councils could allow exceptions to the premium for up to 12 months from the point the dwelling has first been marketed for sale or let. The Council had received evidence Mr X put his property up for sale in June 2024. The exception therefore applied from June 2024 in the Council’s view.
8. It was reasonable to expect Mr X to appeal to the Valuation Tribunal if he disagreed with the Council’s decision. That is the appropriate body to consider appeals regarding the application of council tax premiums and exceptions.

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Final decision

9. We will not investigate Mr X’s complaint because it would have been reasonable to expect him to appeal to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman