Summary: We will not investigate Mr X’s complaint about the Council’s decision to hold him liable for business rates as the issue is more appropriate for the courts.

The complaint

1. In summary, Mr X complains the Council considers him liable for business rates for a shop he no longer owns.

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The Ombudsman’s role and powers

2. We investigate complaints about ‘maladministration’ and ‘service failure’, which we call ‘fault’. We must also consider whether any fault has had an adverse effect on the person making the complaint, which we call ‘injustice’. We provide a free service, but must use public money carefully. We may decide not to start an investigation if the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)

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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

Liability

4. Liability for business rates is determined by the magistrates’ court. If Mr X disputes the Council’s decision to hold him liable, he should decline to pay the rates the Council says are owed and argue the matter at court.

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Final decision

5. We will not investigate this complaint. This is because the courts are better placed to decide if Mr X is liable for the business rates the Council says he owes.

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Investigator's decision on behalf of the Ombudsman