Northumberland County Council (26 008 853)
Category : Benefits and tax > Council tax
Decision : Closed after initial enquiries
Decision date : 08 Jul 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s decision to charge a council tax premium for second homes. This is because the law says such decisions can only be challenged by judicial review.
The complaint
- Mrs B complains the Council did not follow the correct process when deciding to charge a 100% council tax premium on second homes. Mrs B says the Council has failed to provide evidence to show that it followed correct procedures and guidance when introducing this policy. Mrs B also complains the Council did not respond to her correspondence promptly and has not provided the information she has requested.
The Ombudsman’s role and powers
- 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’. 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))
- 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.
How I considered this complaint
- I considered information provided by Mrs B.
- I considered the Ombudsman’s Assessment Code.
My assessment
- We will not investigate Mrs B’s complaint about the Council’s introduction of this second home council tax premium. The Council’s decision to introduce this premium 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 (section 66, Local Government Finance Act 1992, as amended by Local Government Act 2003). So, we will not investigate a matter which the law does not allow us to investigate.
- Because we are not investigating the substantive matter complained about, an investigation solely into the Council’s handling of Mrs B’s correspondence would not be a good use of our limited resources or achieve a meaningful outcome for Mrs B.
- Also, Mrs B may request information from the Council under the Freedom of Information Act, and if needed, complain to the Information Commissioner.
Final decision
- We will not investigate Mrs B’s complaint because the law says this matter can only be challenged by judicial review.
Investigator's decision on behalf of the Ombudsman