The Ombudsman's final decision
Summary: We will not investigate Mr B’s complaint that the Council’s council tax premium for second homes discriminates against him. This is because: this policy can only be challenged by judicial review; Mr B may appeal to the Valuation Tribunal if he considers his property should be given an exemption; and, Mr B may pursue his discrimination claim at court.
The complaint
Mr B complains the Council has decided to increase council tax for second homes. Mr B says he has bought a property in the county which will become his main home when he returns to Cornwall to retire. Mr B says the Council’s policy indirectly discriminates against him as an indigenous Cornish person by financially disadvantaging him. Mr B says his property should be exempt from this policy to allow him to proceed with his retirement plans.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information provided by Mr B.
I considered the Ombudsman’s Assessment Code.
My assessment
We will not investigate this complaint.
The Council has decided to charge an additional 100% council tax premium on second homes from April 2025.
This decision to introduce this council tax premium is part of the Council’s council tax setting process, which can only be challenged by judicial review.
So, we will not investigate a policy decision which the law says can only be challenged by judicial review.
Also, if Mr B considers his property should be awarded an exemption from this policy, he may challenge the Council’s decision by putting in an appeal to the Valuation Tribunal once he receives a council tax bill. The Valuation Tribunal is in the best position to decide such matters and I find it is reasonable for Mr B to put in an appeal.
The Council has considered Mr B’s comments that the policy indirectly discriminates against him. The Council has explained in detail why it does not accept Mr B’s claim of indirect discrimination. Only the courts can decide whether a body has unlawfully discriminated against a person under the Equality Act 2010. Mr B may put in a claim against the Council at court if he wants to pursue this matter further.
Final decision
For the above reasons, we will not investigate this complaint.
Investigator's decision on behalf of the Ombudsman