Summary: We will not investigate Mr X’s complaint about the amount of business rates payable for his business premises. This is because the issue is the result of a decision by the Valuation Office Agency rather than any actions by the Council.

The complaint

1. The complainant, Mr X, complains the rateable value for his business premises is too high and based on inaccurate information. He says due to the amount of the business rates he has been charged he will have to close his business.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse effect on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start an investigation if the tests set out in our Assessment Code are not met.
3. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

4. I considered information provided by Mr X and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

5. Business rates are a local tax on business premises. The amount of business rates payable for a premises depends on its rateable value and the rate poundage, which is set nationally by the Secretary of State for the Environment.
6. Mr X reported a change of use of his business premises to the Council in 2020. The Council visited to inspect the premises and Mr X then received a bill for business rates based on the new use.
7. Mr X believes the bill he received is too high. He says the rateable value of his premises is higher than other comparable premises in the area and the details on which the valuation is based are inaccurate.
8. The Valuation Office Agency (VOA) keeps the business rating list and is responsible for deciding if a property should be rated, the rateable value and the date each property enters and leaves the list. Its decisions are appealable to the Valuation Tribunal.
9. The injustice Mr X claims is the result of the setting of the rateable value and this is not something over which the Council has any control. If Mr X believes the rateable value of his premises is wrong he would need to contact the VOA.

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Final decision

10. We will not investigate this complaint. This is because Mr X’s claimed injustice stems from a decision by the VOA rather than the Council’s actions.

Investigator’s decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman