Summary: We will not investigate Mrs B’s complaint about the Council charging a council tax premium for second homes. This is because the law says such decisions can only be challenged by judicial review. And, it is reasonable for Mrs B to put in an appeal to the Valuation Tribunal against the Council’s decision to apply this premium to her property.

The complaint

1. Mrs B complains about the Council’s decision to charge a council tax premium for second homes. Mrs B says the Council has not provided good reasons for introducing this policy and has not followed government guidance when deciding the exceptions to the scheme. Mrs B says the Council did not give second home owners sufficient notification before introducing this scheme and has wrongly decided to apply this premium to her property. Mrs B also says the Council has not provided information she requested under the Freedom of Information Act.

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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.
5. The Information Commissioner's Office considers complaints about freedom of information. Its decision notices may be appealed to the First Tier Tribunal (Information Rights). So where we receive complaints about freedom of information, we normally consider it reasonable to expect the person to refer the matter to the Information Commissioner.
6. 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’.
7. We provide a free service, but must use public money carefully. We do not start an investigation if we decide we cannot achieve the outcome someone wants.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

8. I considered information provided by Mrs B.
9. I considered the Ombudsman’s Assessment Code.

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My assessment

10. We will not investigate Mrs B’s complaint about the Council’s decision to introduce this council tax premium for second homes. This decision 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). So, we will not investigate a matter which the law does not allow us to investigate.
11. We will not investigate Mrs B’s complaint about the Council’s decision to apply this council tax premium to her property. This is because Mrs B may put in an appeal against this decision to the Valuation Tribunal. This is the process set out in law for a person to challenge this council tax decision and I find it is reasonable for Mrs B to do this.
12. Mrs B may complain to the Information Commissioner about the Council not providing the information she requested. The Information Commissioner is in the best position to decide freedom of information complaints. I find it is reasonable for Mrs B to do this.

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Final decision

13. We will not investigate Mrs B’s complaint because the law does not allow us to investigate the Council’s introduction of this scheme. And, Mrs B may appeal to the Valuation Tribunal against the Council’s decision to apply this premium to her property.

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Investigator's decision on behalf of the Ombudsman