Summary: We will not investigate this complaint about a second home Council tax premium because it is a matter for the courts and can be appealed to a valuation tribunal.

The complaint

1. Ms X complains about the Council decision to impose a premium on second homeowners and its specific application to her property.

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The Ombudsman’s role and powers

2. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
3. 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)
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 the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Ms X says that the Council did not properly consider the impact of approving a second home Council tax premium.
8. The law states that a Council’s decision to apply premiums can only be challenged by Judicial Review. The complaint is therefore out of jurisdiction.
9. Ms X can appeal to a valuation tribunal if she considers that the premium should not be applied in her case.
10. Any dispute about a premium for Council tax can be appealed to a valuation tribunal. The valuation tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from Council tax. I see no reason why such an appeal could not be made in this case.

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Final decision

11. We will not investigate Ms X’s complaint because it is a matter for the courts and can be appealed to a valuation tribunal.

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Investigator's decision on behalf of the Ombudsman