Summary: Mrs X complains the Council unreasonably delayed in sending her a demand for business rates for 1 April 2000 to 31 March 2001 which she considers she is not liable for. As a result, Mrs X cannot challenge the Council’s decision she is liable for the business rates as she no longer has the evidence to do so.
Fault found causing injustice and recommendations made.
We recommend the Council:
- makes a payment of £100 to acknowledge the avoidable time and trouble and frustration caused to Mrs X;
- reimburses £1038.20 paid by Mrs X and in doing so writes off the debt; and
- reviews its Council Tax and Business Rates Collection Policy to ensure the Council considers if it is fair to pursue a historical debt when the passage of time may prevent a person from being able to challenge the debt. The Council should explain to us the action it has taken to improve its practice in this area.
The Council has accepted our recommendation to make a payment of £100 and reimburse £1038.20 paid by Mrs X and write off her debt.