Summary: We will not investigate Mr X’s complaint about the Council’s handling of his business rates account and business rate liability. There is insufficient evidence of fault and the courts are better placed to consider a complaint about liability.

The complaint

1. Mr X complains the Council took too long to resolve his complaint about business rates. Also, following a change to the rateable value of his premises in 2024, he says it has refused to backdate a refund past April 2023. He wants the Council to backdate the refund to when he moved into the premises in 2020.

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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 impact 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 or continue an investigation if we decide:

• there is not enough evidence of fault to justify investigating, or
• there is another body better placed to consider this complaint.

(Local Government Act 1974, section 24A(6), as amended, section 34(B))

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How I considered this complaint

3. I considered information provided by the complainant.
4. I considered the Ombudsman’s Assessment Code.

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My assessment

5. Each property in the rating list is given a rateable value by the Valuation Office. Properties are normally revalued every five years. The last re-evaluation was 1 April 2023.
6. Mr X moved into a business premises in 2020. He also occupied two other units in the same building. In 2022, he asked the Valuation Office to merge the three properties into one premises for business rates purposes.
7. Between 2022 and 2024, Mr X liaised with the Council and the Valuation Office about this matter. In September 2024, the Valuation Office notified the Council that it had agreed to merge his properties to create one property for business rates purposes. The Council revised Mr X’s business rates account accordingly and issued revised bills the same day.
8. Under the revised rating, Mr X’s premises qualified for business rate relief. The Council refunded him overpayments made since 1 April 2023 to his account. It said as the Valuation Office revaluated it ratings list on 1 April 2023, it could not backdate the refund prior to this date. This was in line with government guidance which stated appeals related to ratings prior to this date could only be initiated up until the end of March 2023.
9. Mr X says the Council should have done more to resolve the matter sooner. If the Council had supported him to resolve the matter prior to April 2023, he would be eligible for a full refund for overpaid business rates since September 2020.
10. We will not investigate this complaint. It was Mr X’s decision to check and challenge the rateable value of his premises with the Valuation Office in 2022. The Valuation Office did not reach its decision and issue the revised rating until 2024. Although the Council may have offered Mr X support in the matter, any delay by the Valuation Office is not Council fault.
11. If Mr X disputes his liability for the business rates before April 2023, the courts would be better placed to consider this. We cannot determine liability, only a court can do this and so is a more appropriate body to consider this matter.

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Final decision

12. We will not investigate Mr X’s complaint because there is insufficient evidence of fault and the courts are better placed to consider a complaint about business rate liability.

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Investigator's decision on behalf of the Ombudsman