The Ombudsman's final decision
Summary: We will not investigate this complaint about the way in which the Council gave notice it was going to charge a levy on council tax for second homes. There is not enough evidence of fault by the Council to justify investigating.
The complaint
Mrs X complains the Council gave no notice it was going to charge a levy on council tax for second homes.
She would like an apology and refund of the extra council tax she has already paid.
The Ombudsman’s role and powers
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))
How I considered this complaint
I considered information provided by Mrs X and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
The government announced councils were able to levy double council tax on second homeowners in 2024. In April 2025 the Council sent Mrs X an increased bill.
Mrs X complained she had no notice of this increase until she received the bill. She referred to a committee Cabinet meeting which took place in March 2024 where it was agreed to recommend the Council issue “the mandatory notice of 12 months to all owners of second homes that a premium will commence from 1 April 2025”.
The Council said it followed guidance from the government that it must publish a notice that it will apply the premium within 21 days from the date of the decision. The Council approved the implementation of the levy on 20 March 2024 and published this decision in a newspaper and various media publications and platforms on the 21st to the 23rd March 2024.
The Cabinet gave recommendations to the Council, which also said “a further report may be presented to Cabinet and Council prior to the implementation, taking into account statute, the Council’s requirements and any guidance given”.
The Council followed the Guidance. It said it was unable to confirm the exact figure of second homes and therefore unable to identify all that may be included, so it determined that publishing the information in the media was the appropriate process to follow.
Final decision
We will not investigate Mrs X’s complaint because there is not enough evidence of fault by the Council to warrant an investigation.
Investigator's decision on behalf of the Ombudsman