Summary: We will not investigate this complaint about a request for a review of business rates payable. It is for the Valuation Office Agency to assess business premises for business rates purposes and is not unreasonable to expect the complainant’s company to use its right of appeal to the Valuation Tribunal.

The complaint

1. The complainant, Mr B, complained that the Council has delayed replying to his request for a review of business rates and his complaint.

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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. The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended)
4. The Valuation Tribunal deals with appeals against Valuation Office Agency decisions on assessments of properties for business rates.
5. We can decide whether to start or discontinue an investigation into a complaint within our jurisdiction. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr B told us his company first contacted the Council in November 2020 because they wanted separate business rates for their company and for sub-lessees of their premises. When they did not receive a response they then made a formal complaint to the Council in March 2021. The Council acknowledged their complaint but has confirmed it has not completed its complaint process.
9. It is the role of the Valuation Office Agency to assess business premises for business rates purposes. It decides the rateable value of the premises. It is then the Council’s role to send out bills and collect the business rates.
10. Mr B’s company can ask the Valuation Office Agency to split the property into more than one on the rating list. After going through the Valuation Office Agency’s check and challenge stages, the company can then appeal to the Valuation Tribunal if it disagrees with the Valuation Office Agency’s decision. It is not unreasonable to expect Mr B’s company to go through this process because the Valuation Office Agency and the Valuation Tribunal are the bodies with the appropriate powers and expertise to consider business rateable value issues.
11. We would not investigate a standalone complaint about the Council’s handling of Mr B’s complaint when we are not investigating the substantive issue.

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Final decision

12. We will not investigate Mr B’s complaint because it is for the Valuation Office Agency to assess business premises for business rates purposes and it is not unreasonable to expect Mr B’s company to use its right of appeal to the Valuation Tribunal.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman