Summary: We will not investigate this complaint about a council tax second home premium because there is a right of appeal to the Valuation Tribunal.

The complaint

1. Mr X complained the Council did not properly consider the evidence when deciding to impose a council tax second home premium.
2. Mr X said this caused distress, time and trouble.
3. Mr X wants the Council to properly consider the evidence and review its decision.

Back to top

The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. 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)
6. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

Back to top

How I considered this complaint

7. I considered information provided by Mr X.
8. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

9. Disputes about a council tax premium can be appealed to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any disputes about liability, discounts or exemptions from council tax.
10. We consider our powers on what we could achieve as part of our consideration of whether an alternative remedy exists and whether it is reasonable for a person to use it.
11. I acknowledge Mr X is not asking us to decide council tax liability. However, the evidence the Council considered when making its decision to impose a council tax second home premium is inseparable from the liability issue.
12. We will not investigate this complaint. It is reasonable to expect Mr X to appeal to Valuation Tribunal, and he can present evidence to the Tribunal in support of his appeal.

Back to top

Final decision

13. We will not investigate Mr X’s complaint because it is reasonable to expect him to appeal to Valuation Tribunal.

Back to top

Investigator's decision on behalf of the Ombudsman