Summary: We will not investigate this complaint about Ms X’s business rates liability. This is because the courts are better placed to determine whether Ms X is liable and there is not enough evidence of fault by the Council in its billing and handling of Ms X’s accounts.

The complaint

1. Ms X complains the Council billed her for business rates she believes are the responsibility of the previous tenant. She says she has received bills for two separate accounts and wants to make sure she has not been charged twice.

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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 effect 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 an investigation if we decide the tests set out in our Assessment Code are not met. (Local Government Act 1974, section 24A(6), as amended)

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How I considered this complaint

3. I considered information provided by Ms X and the Council.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. The Council began charging Ms X business rates from 1st August 2024 as this was the start-date for her lease. Ms X accepts she signed the lease on this date but says she was still carrying out works to the premises and had not yet started trading. She does not therefore consider she should be liable for business rates until later.
6. The case law on business rates liability is highly technical and the courts are best placed to decide who is liable. If Ms X believes she is not liable she may decline to pay and present her arguments in defence of any application by the Council to the courts.
7. Ms X has asked for a review of her accounts to determine whether the Council’s bills are correct and if she is entitled to any discounts or relief the Council has not applied to the accounts. But there is no suggestion the Council has wrongly refused any applications for discounts or relief and it is not for us to provide advice or determine her eligibility for any schemes which may reduce her liability. As a business owner she may carry out her own research and apply for any schemes she believes she may be entitled to. She may then appeal or complain about any refusal.

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Final decision

8. We will not investigate Ms X’s complaint. This is because the issues she raises primarily concern her liability for business rates and this is a matter for the magistrates court to decide.

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Investigator's decision on behalf of the Ombudsman