Summary: We will not investigate this complaint about business rates liability as the matter has been resolved.

The complaint

1. Mr X complained the Council was pursuing him for business rates despite him saying he advised it that the premises lease had been terminated. Mr X would like the Council to allow him to set up a repayment plan for rates that are still owed.

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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 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 continue an investigation if we decide the matter is resolved (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

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

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My assessment

5. I contacted the Council about the case, and it said that due to lack of contact from Mr X until around August 2024, business rates arrears had built up and the account had been passed to its enforcement agents. The Council said that information Mr X subsequently provided, which confirmed the lease had been terminated, ended the liability. The Council said that as the business had been dissolved, the account was recalled from the enforcement agents and the remaining balance could no longer be pursued.
6. I recognise that Mr X says he contacted the Council in January 2024 but as the matter is now resolved, we will not investigate as I do not consider it would be a good use of our limited resources to do so.

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Final decision

7. We will not investigate Mr X’s complaint because the matter has been resolved.

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Investigator's decision on behalf of the Ombudsman