Summary: We will not investigate this complaint about a Council tax premium and precept because there is a right of appeal to a valuation tribunal and insufficient evidence of fault by the Council. The matter also affects all or most of the local population. There is also a legal remedy.

The complaint

1. Mr X complains that the Council is charging a 100% premium on a precept as well as a 100% premium on his Council tax charge.

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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. We cannot investigate something that affects all or most of the people in a council’s area. (Local Government Act 1974, section 26(7), as amended)
5. 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))

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How I considered this complaint

6. I considered information provided by the complainant.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X argues that the Council has wrongly added a 100% Council tax premium to a GLA precept. He says that this is illegal.
9. The Council says that the Council tax bill s a cumulative charge comprising elements such as precepts and levies for the Police, and Fire services. The 100% premium therefore applies to the whole bill.
10. Any dispute about the principle of the premium can only be considered by judicial review and so is out of our jurisdiction.
11. Any dispute as to whether the premium should apply can be appealed to a valuation tribunal. The valuation tribunal is an independent body that can overturn a Council’s decision; the Ombudsman cannot do this. I see no reason why an appeal could not be made in this case and so the complaint is out of jurisdiction.
12. The Council tax calculation applies to and affects all or most of the populace and therefore is also out of jurisdiction.
13. There is also insufficient evidence of fault by the Council.

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Final decision

14. We will not investigate Mr X’s complaint because there is a right of appeal to a valuation tribunal and insufficient evidence of fault by the Council. The matter also affects all or most of the local population. There is also a legal remedy.

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Investigator's decision on behalf of the Ombudsman