Summary: We will not investigate this complaint about the Council’s recovery of business rates from Mr X. It was reasonable for him to dispute the matter in the magistrates court which is a body better placed to determine business rates liability.

The complaint

1. Mr X complained about empty rate liability for premises which he let to a tenant. He says the tenant vacated the premises and the Council calculated the 3-month empty rate exemption. However, it decided to us ethe date of the tenant’s vacation of the premises in 2023 as the start date, and awarded the empty rate liability to the tenant and not to Mr X. He does not believe he should be liable for this period and should have benefitted from the empty rate discount from when the lease on the premises ended in 2024.

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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 there is another body better placed to consider this complaint (Local Government Act 1974, section 24A(6), as amended, section 34(B))

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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 the Council awarded empty rate discount to the outgoing tenant of his premises instead of the landlord, leaving him liable for a longer period of business rates to pay. He argues that the empty rate period should apply from when the lease ended in 2024.
6. There is no appeal to the Valuation Tribunal for disputes about liability for business rates. The magistrates court is the body which decides liability in these disputes. It was reasonable for Mr X to challenge the decision in the magistrates court and he is represented by agents who could have done this. He has now paid the outstanding rates and this means he has accepted liability. The only way to challenge the matter now would be by way of judicial review in the High Court.

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Final decision

7. We will not investigate this complaint about the Council’s recovery of business rates from Mr X. It was reasonable for him to dispute the matter in the magistrates court which is a body better placed to determine business rates liability.

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Investigator's decision on behalf of the Ombudsman