Summary: We will not investigate Mr Q’s complaint about the Council’s refusal to give him small business rates relief for premises he bought in 2020. The Magistrates’ Court is better placed to decide whether Mr Q is liable for business rates for the premises.

The complaint

1. The complainant, whom I have called Mr Q, complained about the London Borough of Hillingdon’s handling of his request for small business rates relief for premises he bought in 2020. He does not think he owes the business rates the Council is demanding from him.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’. In this statement, I have used the word ‘fault’ to refer to these. We must also consider whether any fault has had an adverse impact on the person making the complaint. I refer to this as ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start or continue with an investigation if we believe there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

3. I considered the information Mr Q provided. I discussed the complaint with Mr Q. I invited Mr Q to comment on a draft of this decision.

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What I found

Background

4. Liability for business rates is decided in the Magistrates’ Court as a defence against the grant of a liability order.

What happened

5. In 2020 Mr Q bought a business premises. He applied to the Council for small business rates relief. The Council refused to grant him the relief as it believed the premises were unoccupied. Mr Q said he did some refurbishment work to the premises, but they were occupied. He said he had evidence to prove this. The Council has been sending Mr Q bills for the business rates.

Assessment

6. We will not investigate this complaint.
7. It is not our role to decide whether Mr Q is liable for business rates. As I said above, the question of liability is decided in the Magistrates’ Court as a defence against the grant of a liability order. If the Council issues a summons for unpaid business rates, Mr Q can give the Magistrates’ Court the evidence he has showing the premises were occupied. It will then be for the Magistrates’ Court to decide whether Mr Q is liable for the business rates for the property. So the Magistrates’ Court is better placed to deal with the matter.

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Final decision

8. We will not investigate Mr Q’s complaint. This is because another body is better placed to consider the matter.

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Investigator's decision on behalf of the Ombudsman