The Ombudsman's final decision
Summary: We will not investigate this complaint about business rates and council tax. This is because it is reasonable to expect Mr Y to appeal to the Valuation Tribunal.
The complaint
Mr Y complains the Council is wrongly charging him for business rates and council tax on a commercial property which he no longer has access to. This is causing him worry and inconvenience.
The Ombudsman’s role and powers
The law says we cannot normally investigate a complaint when someone can appeal to a tribunal. However, we may decide to investigate if we consider it would be unreasonable to expect the person to appeal. (Local Government Act 1974, section 26(6)(a), as amended) The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.
How I considered this complaint
I considered information Mr Y and the Council provided and the Ombudsman’s Assessment Code.
My assessment
Mr Y gave back the keys to a commercial property he had been rented in 2020. He says the Council has continued to send him bills for business rates and council tax on the property despite him not having access to the building.
Mr Y complained to the Council about this in Summer 2021. The Council responded in September, confirming it has placed the council tax account on hold until a decision had been made by the Valuation Office Agency on the whether the property would merge for the purpose of business rates and council tax, which was due in October.
The Council further explained that based on the information it held at that time, while Mr Y had given the keys back to the landlord, the contract for possession of the property had not ended so the liability remained with Mr Y. Mr Y then approach us in March 2022.
Analysis Mr Y has a right to appeal his council tax and business rate liability through the Valuation Tribunal.
This is often free for council tax and a small charge may be made for business rates appeals. Reasonable adjustments can also be made where necessary for access to the tribunal’s service.
Consequently, it is reasonable to expect Mr Y to use his right to appeal to the Valuation Tribunal if he wishes to dispute his liability. Therefore, we will not investigate this complaint.
Final decision
We will not investigate Mr Y’s complaint because it is reasonable to expect him to appeal to the Valuation Tribunal.
Investigator's decision on behalf of the Ombudsman