Summary: Ms X complains that the Council will not apply tax relief to her business. The Ombudsman will not investigate this complaint because this is a matter for the courts and the Valuation Office Agency.

The complaint

1. Ms X complains that the Council will not apply tax relief to her business.

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The Ombudsman’s role and powers

2. We have the power to start or discontinue an investigation into a complaint within our jurisdiction. We may decide not to start or continue with an investigation if we think the issues could reasonably be, or have been, raised within a court of law. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

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How I considered this complaint

3. I considered the complainant's and Council's comments. The complainant has commented on the draft decision.

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What I found

4. Ms X runs a business for which she pays business rates. She appealed against the Valuation Office Agency’s decision to classify her business as a children’s activity centre (which does not allow for rate relief). Ms X argued that her business is a retail outlet and is, therefore, allowed such relief.
5. The Ombudsman cannot determine what type of business she runs; only the Valuation Office Agency can do this. Any entitlement to rate relief can only be determined by a court.
6. There are no grounds, therefore, for the Ombudsman to investigate this complaint.

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Final decision

7. The Ombudsman will not investigate this complaint because this is a matter for the Valuation Office Agency and the courts.

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Investigator's decision on behalf of the Ombudsman