The Ombudsman's final decision
Summary: We will not investigate this complaint about Business rates liability because it is a matter for the courts.
The complaint
Mr X complains that the Council has billed him Business rates on properties he says should be exempt or not his liability.
The Ombudsman’s role and powers
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))
How I considered this complaint
I considered information provided by the complainant and the Council.
I considered the Ombudsman’s Assessment Code.
My assessment
Mr X says that the Council has billed him for Business rates on properties that are either exempt (as listed properties) or for properties for which he denies liability.
The Council has investigated the matter and requested further evidence and placed a hold on enforcement whilst this is being provided.
I note that the matter may be resolved if satisfactory evidence is provided. However, ultimately only a court can overturn a Council’s decision as to liability for Business rates.
The magistrates’ court decides liability for rates. A council can apply for a liability order and the person it thinks liable can defend themselves. The case law on rates liability is technical and this is something where we do not have enough expertise to make decisions about fault. So I am exercising my discretion not to investigate this complaint as the court is the most appropriate place to decide on Mr X’s liability. The court can also consider a claim for any associated costs. We can only recommend remedies for injustice caused by faults. So the court is better placed than us to reach a meaningful outcome.
Final decision
We will not investigate Mr X’s complaint because there is a remedy through the courts.
Investigator's decision on behalf of the Ombudsman