Summary: We cannot investigate Mr X’s complaint about business rates. Court proceedings to determine liability have begun.

The complaint

1. Mr X complained the Council failed to properly consider evidence when it considered his liability for business rates. He also complained the Council wrongly titled the associated business rates account in his name.
2. Mr X said this caused severe financial consequences and resulted in him suffering prolonged stress.

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The Ombudsman’s role and powers

3. The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
4. 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)
5. It is our decision whether to start, and when to end an investigation into something the law allows us to investigate. (Local Government Act 1974, sections 24A(6) and 34B(8), as amended)

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How I considered this complaint

6. I considered information provided by the complainant and the Council.
7. I considered the Ombudsman’s Assessment Code.

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My assessment

8. Mr X complained the Council did not properly consider evidence submitted to challenge his liability for business rates. However, he confirmed proceedings in the magistrates’ court to determine liability took place in 2025.
9. The magistrates’ court decides how much rates someone should pay. A council can ask the court for a liability order. The person it thinks must pay can make their case to the court. We can neither question the decisions of a court nor investigate the Council’s actions during court proceedings, so we cannot investigate this part of the complaint.
10. It is not legitimate to subdivide elements of a matter, such as separating the steps leading to a decision from the decision itself.
11. We cannot investigate the rest of Mr X’s complaint because any steps the Council took in reaching its decision did not cause injustice. Only its decision regarding liability affected him and either it has been considered by a court, or a court may consider it.

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Final decision

12. We cannot investigate Mr X’s complaint because court proceedings to determine liability have begun.

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Investigator's decision on behalf of the Ombudsman