Summary: We will not investigate Mr X’s complaint about the Council’s refusal to award him small business rates relief. This is because the issue is more appropriate for consideration by the courts.

The complaint

1. The complainant, Mr X, took over liability for business premises in 2019. He complains the Council failed to apply small business rates relief (SBRR) to his account on the grounds it considers the premises were empty. He says he was occupying the premises at the time and that he has provided evidence of his occupation to the Council.

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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)
3. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended)

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How I considered this complaint

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

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My assessment

6. The issue in this case concerns an argument about whether the Council should have applied the unoccupied rate of SBRR to the premises. Mr X believes he is entitled to SBRR but the Council considers the premises were unoccupied and that business rates are therefore payable.
7. The Council has taken court action to recover the debt owed by Mr X and the court has confirmed the debt and issued a liability order. Mr X says he was unaware of the court hearing and did not attend; he says he only recently found out about the court action and still believes he should be entitled to SBRR.
8. We cannot investigate any complaint about the Council’s start of court action as set out at Paragraph 3. And because the complaint concerns an argument regarding Mr X’s liability for business rates it is a matter which is more appropriate for consideration by a court. Mr X may therefore wish to apply to the magistrates’ court to set aside the Council’s liability order and hear the matter again. As part of this process he may present his argument regarding occupation and the court will determine whether Mr X is eligible for SBRR.

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Final decision

9. We will not investigate this complaint. This is because the argument Mr X makes is more appropriate for consideration by the courts.

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Investigator's decision on behalf of the Ombudsman