Summary: We will not investigate this complaint about business rates as Mrs X had the right to dispute her liability in court and it is reasonable to expect her to have done so.

The complaint

1. Mrs X complains the Council wrongly billed her for business rates when the lease she had signed with the building owner said she would not be liable for them. Mrs X also complains the Valuation Office Agency gave incorrect information to the Council about the rateable value of the building.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
3. 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)
4. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of the Valuation Office Agency as it is not a body within our jurisdiction. (Local Government Act 1974, sections 25 and 34A, as amended)

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How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

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My assessment

7. Mrs X does not accept she was liable for business rates but entered into a payment agreement with the Council to avoid further recovery action.
8. Disputes about business rates liability are decided in the Magistrates’ court and it was open to Mrs X to present her case in court, rather than pay the charge. We consider it would have been reasonable for Mrs X to do this and by paying the charge, Mrs X has essentially accepted liability for it.
9. The Valuation Office Agency (VOA) is not a body within our jurisdiction and so we cannot investigate any complaint Mrs X might have about its actions.
10. For these reasons, we will not investigate.

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Final decision

11. We will not investigate Mrs X’s complaint because the Magistrates’ court was best placed to hear Mrs X case against liability and it is reasonable to expect Mrs X to have presented her case in court rather than pay the charge

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Investigator's decision on behalf of the Ombudsman