Summary: We cannot investigate this complaint about the Council’s handling of business rates. This is because part of the complaint is late, there is another body better placed to consider part of the complaint, and it has been considered by a court.

The complaint

1. Ms X complained the Council sent bills to the wrong address and did not tell her about a change in her business rates.
2. Ms X said that dealing with debt collection is distressing and the Council have not acknowledged her.
3. Ms X wanted the Council to pay back money she has paid and compensation for the stress she had experienced.

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The Ombudsman’s role and powers

4. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
5. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended)
6. 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)
7. 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

8. I considered information provided by the complainant and the Council.
9. I considered the Ombudsman’s Assessment Code.

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My assessment

10. Matters relating to the complaint date back several years. The Ombudsman will not usually exercise discretion to investigate matters that took place more than 12 months prior to the complainant becoming aware of them. In this case, Ms X complained about the issue in July 2025. I have decided not to exercise discretion to look at matters before July 2024 because it is reasonable to expect Miss X to have complained to us about the matter sooner.
11. The Valuation Office Agency (VOA) sets the rateable value on business rates. The Council is independent of the VOA. Businesses may be eligible for rate relief upon application to the VOA every three years.
12. Ms X successfully applied for rate relief in 2023. Later the rates changed and Ms X said the Council did not tell her.
13. The Council is entitled to recoup unpaid business rates according to the current records. We will not investigate this part of the complaint because it would be reasonable for Ms X to pursue the matter of rate relief with the VOA.
14. Ms X said the Council obtained a liability order against her through court without her knowledge.
15. In its complaint response, the Council told Ms X that it did not know she was not receiving its communications. The Council agreed to reimburse Ms X’s court charges. In response to enquiries, the Council confirmed it had no reason to believe Ms X was not resident at the address it had on record.
16. The matter has been subject to legal proceedings in court which places it outside our jurisdiction, so we cannot investigate.

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Final decision

17. We cannot investigate Ms X’s complaint because part of the complaint is late, there is another body better placed to consider part of the complaint and it has been considered by a court.

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Investigator's decision on behalf of the Ombudsman