Summary: The Ombudsman cannot investigate Mrs X’s complaint about the amount of business rates she must pay. This is because the complaint does not concern an administrative function of the Council.

The complaint

1. The complainant, Mrs X, complains about the amount of business rates she is paying despite not actually running a business. She says the cost is causing financial hardship and stress.

Back to top

The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. We cannot investigate a complaint where the body complained about is not responsible for the issue being raised. (Local Government Act 1974, section 24A(1), as amended)

Back to top

How I considered this complaint

4. I reviewed Mrs X’s complaint, shared my draft decision with her and invited her comments.

Back to top

What I found

5. Until 2018 Mrs X ran a family business. The business ceased trading and the land is now used only for residential purposes. Mrs X believes in these circumstances she should not have to pay business rates. She therefore asks that the Council lowers the amount or waives her liability for business rates entirely.
6. The Ombudsman cannot investigate this complaint. Whether a property gives rise to business rates liability and the amount of business rates a person must pay depends on the property’s rateable value and the ‘rate poundage’. The Valuation Office Agency decides if a property should be rated and the rateable value of the property. This is multiplied by the rate poundage, which is set nationally by the Secretary of State for the Environment. These are not administrative functions of the Council and the bodies responsible are not within our jurisdiction to investigate.
7. If Mrs X is suffering hardship as a result of her business rates liability she may apply to the Council for business rates relief, reduction and/or exemption; further information about these schemes is available on the Council’s website. There is no right of appeal against a decision to refuse business rates relief so if Mrs X is unhappy with the Council’s decision she may complain to the Council and refer the matter back to us as a new complaint.

Back to top

Final decision

8. The Ombudsman cannot investigate this complaint. This is because setting the amount of business rates Mrs X must pay is not an administrative function of the Council.

Back to top

Investigator's decision on behalf of the Ombudsman