Summary: There is no evidence of fault in the Council’s invoicing for business rates in 2021-2022. Other complaints about business rates from 2011-2019 are late complaints, as the complainant was aware of them in 2016 and 2019. Complaints about liability orders are out of jurisdiction, as they were considered in courts.

The complaint

1. Mr X complains about the recovery of business rates from 2011 to 2019 and that there was a delay sending the invoice for 2021-2022. Mr X says he has been caused a financial injustice by the Council’s actions.

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What I have and have not investigated

Before 2019

2. The Council has provided evidence that liability orders were obtained for business rates on the property from 2011 onwards until 31 August 2019. The courts have decided Mr X is liable for business rates for these years by issuing liability orders to the Council. As these matters have been considered in court, we no longer have any remit to investigate.
3. We will not investigate Mr X’s complaint about business rates from 2011 to 2019. These complaints are made late to us and I have not seen good reason for the delay in complaining to us, so we will not investigate. I am satisfied that Mr X made complaints about the debt to the Council in 2016 and 2019, so he was aware of the debts at this time. It would have been reasonable for Mr X to complain to the Ombudsman at the time if he wished to query the amount of the debts.
4. Mr X made a new complaint to the Council in 2021, when the Council resumed enforcement action. But, there is evidence he was first aware of these issues in 2016 and 2019 I do not intend to exercise discretion to investigate as I consider it was reasonable for him to escalate his complaint to the Ombudsman at the time.

2019-2021

5. The Council has agreed that it will waive the business rates for this period so no injustice is caused to Mr X.

2021 onwards

6. I have investigated Mr X’s complaint that the Council did not send the invoice for 2021-2022 business rates as soon as was practicable after 1 April 2021.

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The Ombudsman’s role and powers

7. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council/care provider has done. (Local Government Act 1974, sections 26B and 34D, as amended)
8. 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)
9. We investigate complaints of injustice caused by ‘maladministration’ and ‘service failure’. I have used the word fault to refer to these. We consider whether there was fault in the way an organisation made its decision. If there was no fault in the decision making, we cannot question the outcome. (Local Government Act 1974, section 34(3), as amended)
10. If we are satisfied with an organisation’s actions or proposed actions, we can complete our investigation and issue a decision statement. (Local Government Act 1974, section 30(1B) and 34H(i), as amended)

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How I considered this complaint

11. I read the papers put in by Mr X.
12. I considered the Council’s comments about the complaint and any supporting documents it provided.
13. Mr X and the organisation had an opportunity to comment on my draft decision. I considered any comments received before making a final decision.

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What I found

Business rates 2021/22

14. The law says that a demand notice for business rates should be served on or as soon as practicable after 1 April in the relevant year.
15. Mr X complains the Council did not send the invoice for 2021-2022 business rates as soon as was practicable after 1 April 2021.
16. The Council says it billed Mr X for business rates in September 2021 i.e. within the relevant year for that liability.
17. I see no evidence of fault on this point. The Council sent the invoice as soon as practicable and within the relevant year. It has also offered payment by instalments.

Bullying/abuse by the Council

18. Mr X complains the Council officer involved in his case committed ‘institutional abuse’ in relation to the recovery of outstanding business rates charges. Mr X complains the officer also bullied him by stating in a letter that if he did not keep to a payment agreement then recovery action would proceed.
19. I have not seen evidence to support Mr X’s claims. The Council has a duty to collect business rates and so is not at fault for pursuing Mr X for payment. The Council is also able to take recovery action where necessary and so it is legitimate for it to refer to such action in letters sent to liable persons.

Delay in dealing with Mr X’s complaint

20. The Council has apologised to Mr X for its delay. I do not consider there is enough remaining injustice caused to Mr X from any delay to warrant our involvement.

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Final decision

21. I have completed my investigation. I have not investigated part of Mr X’s complaint as it has been made late and has also been considered in court. There is no evidence of fault by the Council when billing for 2021-2022. This complaint is not upheld.

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Investigator's decision on behalf of the Ombudsman