Calderdale Metropolitan Borough Council (25 002 024)

Category : Benefits and tax > Other

Decision : Closed after initial enquiries

Decision date : 22 Jul 2025

The Ombudsman's final decision:

Summary: We cannot investigate this complaint about business rates liability. This is because we have no power to investigate the taking of court action and only a court can decide liability for business rates.

The complaint

  1. Mr X complained that the Council have not updated its lease records and is now pursuing him for business rates, for two of his properties, instead of the tenants. Mr X states that this has had a negative emotional and financial impact on him. Mr X would like to meet with the Council to agree liability for the outstanding bills.

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The Ombudsman’s role and powers

  1. 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, or have been mentioned as part of the legal proceedings regarding a closely related matter. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended, section 34(B)).
  2. 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).

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How I considered this complaint

  1. I considered information provided by Mr X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X stated that he had provided the Council with evidence of rental agreements for his properties.
  2. The Council stated that it had discussed with Mr X the information he had provided. The Council noted that it had requested further rental agreement evidence for two of Mr X’s properties.
  3. The Council have taken legal action to recover the Business Rates due on two of Mr X’s properties.
  4. Mr X has paid the business rates for one of the properties. We will not investigate this part of the complaint because this could have been raised as part of legal proceedings.
  5. The part of the complaint relating to the second property is subject to legal proceedings in court. This places the matter outside of our jurisdiction so we cannot investigate.
  6. Mr X complained about the Council’s record keeping and communication. We will not investigate these matters as they concern the business rates liability which is subject to court action. The courts have said we can decide not to investigate a complaint about any action by an organisation concerning a matter which the law says we cannot investigate.

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Final decision

  1. We cannot investigate Mr X’s complaint because we have no power to investigate court action and only a court can decide on liability for business rates.

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Investigator's decision on behalf of the Ombudsman

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