Summary: We will not investigate this complaint about the Council applying two separate 100% premium charges to the council tax bill for Mr X’s property. This is because he had the right of appeal to the Tribunal.

The complaint

1. Mr X complains the Council applied two separate 100% premium charges to the council tax bill for his property. He says both charges were applied incorrectly. He also says the Council altered his details. Mr X says this has caused him worry and time and trouble. He wants charges refunded to him, answers to his questions and for the Council to explain why it falsified his details.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. 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 or continue an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), section 34(B))

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How I considered this complaint

5. I considered information provided by the complainant and the Council.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. The Council says Mr X was liable for council tax as the owner of the property during 2024 and 2025. Although Mr X says the property was occupied, the Council says the occupiers confirmed it was not their main residence until December 2025. It therefore treated the property as a second home and applied a 100% council tax premium.
8. Mr X can appeal to the Valuation Tribunal if he disputes the Council’s application of the premium. The Tribunal is an independent body with the power to decide disputes about council tax liability and premiums. I see no reason why it would be unreasonable to expect Mr X to use this appeal right. We will therefore not investigate this part of his complaint.
9. The Information Commissioner’s Office is better placed to consider Mr X’s concerns that the Council falsified or recorded inaccurate information. It has powers to obtain information, require inaccurate personal data to be corrected and take enforcement action which the Ombudsman does not have. We will therefore not investigate this part of the complaint.

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Final decision

10. We will not investigate Mr X’s complaint because he could have appealed to the Valuation Tribunal.

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Investigator's decision on behalf of the Ombudsman