Summary: We will not investigate this complaint about business rates liability as this is a matter for the courts. We will not investigate the complaint about small business rates relief as this matter appears not to be concluded.

The complaint

1. Mr X complains the Council has wrongly held him liable for business rates for a period when a third party occupied the premises and has refused to award him small business rates relief.

Back to top

The Ombudsman’s role and powers

2. We have the power to start or end an investigation into a complaint about actions the law allows us to investigate. We may decide not to start or continue with an investigation if we think the issues could reasonably be addressed in court. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B))
3. 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)
4. It is our decision whether to start, and when to end an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

Back to top

How I considered this complaint

5. I considered information provided by the complainant.
6. I considered the Ombudsman’s Assessment Code.

Back to top

My assessment

7. The magistrates’ court decides how much rates a business must pay. A council can ask the court for a liability order. The person it thinks must pay can make their case to the court. The court is the most appropriate place to decide what Mr X must pay.
8. If Mr X has been to court, then we have no discretion to investigate, as per paragraph three.
9. In the Council’s complaint response Mr X provided to us, the Council asks Mr X to provide further information in support of his claim for small business rates relief. Mr X should do this before we would assess his complaint.
10. For these reasons, we will not investigate.

Back to top

Final decision

11. We will not investigate Mr X’s complaint because business rates liability is a matter for the court and the Council has offered to reconsider its decision on small business rates relief subject to Mr X providing further information.

Back to top

Investigator's decision on behalf of the Ombudsman