Summary: We will not investigate this complaint about the Council’s recovery of unpaid business rates from 2016. The Council obtained liability orders against Mr X in the magistrates court and we have no jurisdiction not investigate matters which have been subject to court proceedings.

The complaint

1. Mr X complained about the Council using enforcement agents to recover unpaid business rates which he says he has no liability for. He says other companies were responsible for the rates going back to 2016 and it is unreasonable for the Council to take court action when it has not proved his liability.

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The Ombudsman’s role and powers

2. 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

3. I considered the information provided by the complainant and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Mr X says he has been billed for business rates for five premises which he owns and which he says other businesses were liable for. The Council has taken the debts to the Magistrates Court and obtained liability orders against Mr X which it is pursuing by way of enforcement agents. Mr X believes that it is unreasonable to take this action when the Council has not proved he is liable.
6. The Council says Mr X has not given information which confirms other businesses were liable. There are insufficient or no company records for businesses for the periods which he claims to have had lease agreements with and so it holds Mr X liable. Unlike council tax recovery, there is no right of appeal to the Valuation tribunal for claims of liability for businesses rates. When a summons is issued by the billing authority it is necessary for the party being held liable to challenge the summons at a hearing in the Magistrates Court. The Council has confirmed that Mr X did not contest the summonses and so the court granted liability orders and the Council is authorised to collect the debts using enforcement agents. We cannot investigate the Council’s recovery using enforcement agents because the liability orders were issued following court proceedings.

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Final decision

7. We will not investigate this complaint about the Council’s recovery of unpaid business rates from 2016. The Council obtained liability orders against Mr X in the magistrates court and we have no jurisdiction not investigate matters which have been subject to court proceedings.

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Investigator's decision on behalf of the Ombudsman