Birmingham City Council (21 012 603)
Category : Benefits and tax > Other
Decision : Closed after initial enquiries
Decision date : 05 Jan 2022
The Ombudsman's final decision:
Summary: We will not investigate this complaint about a dispute regarding liability for business rates because this is a matter for the courts.
The complaint
- The complainant, who I will refer to as Mr X, complains about the Council’s decision to charge him business rates for a property he says was let out to his tenant. Mr X says he is not liable and would like the Council to transfer the liability from his name.
The Ombudsman’s role and powers
- 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)
How I considered this complaint
- I considered information provided by Mr X and his comments in response to my draft decision. I also considered information provided by the Council and the Ombudsman’s Assessment Code.
My assessment
- Mr X let out a property to Tenant A in May 2015 for a period of 3 years. The Council wrote to Mr X, advising him that Tenant A had provided evidence to demonstrate they vacated the premises in January 2017. The Council advised Mr X that he was liable for the business rates from March 2017 to May 2018.
- Mr X disputes this, and says he provided the Council with a contract that demonstrated his tenant was liable for charges during the whole contracted period. Mr X says the Council was wrong to transfer liability to himself.
- Only the courts can decide liability for business rates. If Mr X does not pay, the Council will issue a summons and ask the court for a liability order. Mr X can defend the application in court and argue the magistrates should not issue a liability order because he is not liable for the business rates as stated by the Council. The court will then decide if Mr X is liable to pay the business rates. This is not a decision we can make.
Final decision
- We will not investigate this complaint because only the courts can decide whether Mr X is liable to pay the business rates.
Investigator's decision on behalf of the Ombudsman