The Ombudsman's final decision
Summary: We will not investigate this complaint about the Council’s decision to apply a second home council tax premium. This is because it would be reasonable for Mr X to appeal to the Valuation Tribunal.
The complaint
Mr X complained about the Council’s decision to apply a second home council tax premium. He said the increase on his property was more than £2000 per year. He said it is unfair because the Council have the power to remove the premium. He wants to Council to acknowledge it made its decision without considering the relevant guidance.
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 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) 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 the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X complained about the Council’s decision to apply a 100% council tax premium on second homes. We will not investigate this complaint because we do not investigate challenges to council tax policies, including second home premiums. These are regarded as decisions by elected bodies and matters of policy.
Mr X made an appeal to the Council about its decision to charge a council tax premium on his second home. If Mr X does not agree with the outcome he can appeal to the Valuation Tribunal. The Valuation Tribunal is an independent body which can determine any dispute about such decisions. I see no reason why Mr X could not make an appeal in this case and so the complaint is out of jurisdiction.
We will not investigate Mr X’s complaint because it would be reasonable for Mr X to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman