The Ombudsman's final decision
Summary: We will not investigate Mrs X’s complaint about the Council’s policy decision to introduce a second homes council tax premium policy. This is because the complaint has been made late and there are no good reasons to explain the delay.
The complaint
In short, Mrs X complains that the Council unlawfully imposed a 100% council tax premium policy on her second home.
Mrs X also complains that the Council's failed to consider issuing a report under section 5 of the Local Government and Housing Act 1989
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended) 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 not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B)) We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in how the organisation made its decision, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
How I considered this complaint
I considered information provided by the complainant which includes the Council’s responses.
I considered the Ombudsman’s Assessment Code.
My assessment
The Council has responded to Mrs X’s complaint. It told her the complaint was made too late for it to consider, as per its complaints policy, as it concerns a policy decision taken in January 2024 to introduce a second homes council tax premium.
Turning to Mrs X’s request for the Council to issue a section 5 report (as allowed by the Local Government and Housing Act 1989), the Council has refused. It said the Monitoring Officer did not consider a section 5 report was warranted as judicial review was the usual route for complainants aggrieved by a Council policy decision.
We will not investigate as Mrs X’s complaint is caught by the time bar on the Ombudsman’s remit as she has brought the complaint two years after the policy was introduced. I appreciate Mrs X says she paid the premium under protest in April 2025 however this also shows she was aware earlier. I see no good reasons to explain the delay in bringing the complaint.
Finally, there is insufficient evidence of fault in the Council’s decision not to issue a section 5 report. It has considered Mrs X’s request and explained the reasons for not acceding to her request. This is a discretionary decision for the Council’s Monitoring Officer.
Final decision
We will not investigate Mrs X’s complaint because it is late and there are no good reasons for the delay.
Investigator's decision on behalf of the Ombudsman