Ipswich Borough Council (23 015 036)
Category : Benefits and tax > Other
Decision : Closed after initial enquiries
Decision date : 20 Dec 2023
The Ombudsman's final decision:
Summary: We cannot investigate Mr X’s complaint about the Council’s decision to hold him liable for business rates. This is because the matter has been to court.
The complaint
- In summary, Mr X complains the Council has held him liable for business rates which should be assigned to his sub-tenants.
The Ombudsman’s role and powers
- The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
- 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)
How I considered this complaint
- I considered information provided by Mr X and also the Ombudsman’s Assessment Code.
My assessment
Liability
- Liability for business rates is determined by the magistrates’ court. Mr X appealed to the magistrates court but his appeal was not upheld.
Final decision
- We cannot investigate this complaint. This is because the matter has been decided in court.
Investigator's decision on behalf of the Ombudsman