Summary: We will not investigate Mr X’s complaint about his liability for business rates. This is because the courts are better placed to decide disputes over liability for business rates.

The complaint

1. The complainant, Mr X, complains the Council has wrongly held his company liable for more than £320,000 in unpaid business rates for premises he says were let to tenants.

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The Ombudsman’s role and powers

2. 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 the complaint. (Local Government Act 1974, section 24A(6))

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How I considered this complaint

3. I considered information provided by Mr X and the Ombudsman’s Assessment Code.

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My assessment

4. It is not our role to determine who is liable for business rates. This is a matter for the courts.
5. The Council has obtained a liability order against Mr X’s business for the unpaid business rates and it is not for us to say the court was wrong to grant the order.
6. If Mr X disputes his company’s liability he may wish to apply to the court to set aside the liability order.

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Final decision

7. We will not investigate this complaint. This is because the courts are better placed to determine who is liable for the unpaid business rates.

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Investigator's decision on behalf of the Ombudsman