Isle of Wight Council (26 001 021)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 18 Jun 2026
The Ombudsman's final decision:
Summary: We cannot investigate Mr X’s complaint about the Council’s Council Tax second home premium policy. Only a court can decide his complaint.
The complaint
- Mr X complained the Council’s policy on Council Tax second home premiums is flawed and does not adhere to statutory guidance.
- Mr X said this has had a financial impact on him.
- Mr X wants the Council to review its decision, considering the statutory guidance.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- The law says we cannot normally investigate a complaint when someone could take the matter to court. However, we may decide to investigate if we consider it would be unreasonable to expect the person to go to court. (Local Government Act 1974, section 26(6)(c), as amended)
How I considered this complaint
- I considered information provided by Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- The Council decided to increase its Council Tax second home premium using its legal powers. The law says someone can only challenge this decision by a judicial review in the High Court. Because of this I cannot investigate how the Council decided this. (Section 11A of the Local Government Act 1992 as amended)
Final decision
- We cannot investigate Mr X’s complaint because only a court can decide his complaint.
Investigator's decision on behalf of the Ombudsman