Summary: We will not investigate Mr X’s complaint about business rates liability. We do not have the power to investigate matters that have been decided by a court.

The complaint

1. Mr X complains the Council incorrectly recorded him as liable for business rates for a property he owns but leases to a tenant.

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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 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))

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How I considered this complaint

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

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My assessment

6. Mr X says he should not be held liable for business rates because his tenant should be liable for them.
7. The magistrates’ court can decide who is liable to pay business rates. The Court has issued a liability order finding Mr X liable. We cannot consider a matter that has been decided by the courts. If Mr X wishes to challenge his liability, he would need to pursue this through the courts.

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Final decision

8. We will not investigate Mr X’s complaint. We do not have the power to investigate matters that have been decided by a court.

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Investigator's decision on behalf of the Ombudsman