Summary: We will not investigate this complaint about business rates. This is because Mr X has applied to the court to set aside the liability order. In addition, the complaint is late and there are no good reasons for this.

The complaint

1. Mr X says the Council has wrongly made his company liable for business rates for a property. He says he reported fraud about the lease, but the Council failed to take account of this.

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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 if someone has started court action about the matter. (Local Government Act 1974, section 26(6)(c), as amended).
4. 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).

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How I considered this complaint

5. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

6. We cannot determine business rates liability, only a court can do this.
7. Mr X says he has applied to the magistrate’s court to set aside the liability order. Therefore, the matter is being resolved through the courts. We cannot investigate if someone has started court action about the matter.
8. Mr X was aware of the business rates liability by November 2023. However, he did not complain to the Ombudsman until February 2026. The complaint is therefore late and there are no good reasons for this.

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Final decision

9. We will not investigate Mr X’s complaint because he has applied to a court and the complaint is late.

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Investigator's decision on behalf of the Ombudsman