London Borough of Waltham Forest (22 014 504)
Category : Benefits and tax > Other
Decision : Closed after initial enquiries
Decision date : 15 Feb 2023
The Ombudsman's final decision:
Summary: We will not investigate Mr X’s complaint about the Council’s pursuit of payment for business rates he does not consider himself liable for. This is because the courts are better placed to decide if Mr X is liable.
The complaint
- The complainant, Mr X, disputes liability for unpaid business rates for premises formerly occupied by his business.
The Ombudsman’s role and powers
The Ombudsman investigates complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse impact on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We do not start or may decide not to continue with an investigation if we decide there is another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6))
How I considered this complaint
- I considered information provided by Mr X and the Ombudsman’s Assessment Code.
My assessment
- The Council considers Mr X liable for business rates for the premises over the relevant period. It has applied to the court for a liability order and the court has granted one. It has therefore instructed enforcement agents (bailiffs) to recover the debt as it is entitled to do.
- Disputes over liability for business rates are matters for the courts. If Mr X believes he is not liable he should have argued this in defence of the Council’s application. In the event he was unable to do so at the time it would be reasonable for him to apply to the court to have the liability order set aside now.
Final decision
- We will not investigate this complaint. This is because it concerns a dispute over liability for unpaid business rates and the courts are better placed to deal with this.
Investigator's decision on behalf of the Ombudsman