Summary: We cannot investigate this complaint about business rates liability. We have no jurisdiction to investigate matters subject to court proceedings.

The complaint

1. Miss X says the Council is wrongly pursuing her for outstanding business rates which were incorrectly calculated.

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The Ombudsman’s role and powers

2. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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)

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How I considered this complaint

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

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My assessment

5. Miss X says the Council has taken court action against her for business rates which she is disputing. She says that the Council has refused to consider small business relief for a period prior to 2023 when her premises were split in the ratings list. The Council says the date of the change was implemented by the Valuation Office Agency and it cannot alter the liability prior to this.
6. We cannot determine business rates liability. Only a court can do this.
7. This matter is being pursued by the Council resolved through the courts. Miss X will have an opportunity to challenge the liability for the rates at a court hearing.

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Final decision

8. We cannot investigate Miss X’s complaint because the matter is subject to court proceedings.

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Investigator's decision on behalf of the Ombudsman