The Ombudsman's final decision
Summary: We will not investigate this complaint about how the Council handled a business rates account. This is because further investigation would not lead to a different outcome.
The complaint
Mr X complained the Council overcharged his business rates. He said the Valuation Office Agency (VOA) deemed it needed to revise the property ratable value, but the Council did not properly explain the rebate provided.
He said he paid excessively high rates. He wants a rebate in line with the revised ratable value.
The Ombudsman’s role and powers
The Local Government Act 1974 sets out our powers but also imposes restrictions on what we can investigate.
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)) 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 further investigation would not lead to a different outcome. (Local Government Act 1974, section 24A(6), 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 complained the Council did not explain how it calculated a refund provided after the VOA issued transitional certificates.
The VOA revised the properties ratable value between 2017-2023 and issued three transitional certificates to Mr X and the Council.
During my enquiries the Council said it provided a refund in September 2024 and May 2025. It provided the calculations of how it reached the refund amounts based on the information the VOA provided it.
We will not investigate this complaint. The Council provided calculations of the refunds which show Mr X was issued the amount based on information the VOA provided. Therefore, further investigation would not lead to a different outcome.
If Mr X disagrees with the refund provided by the Council, he would need to appeal the VOA’s decision about the ratable value of his property. We cannot investigate decisions made by the VOA. Mr X could appeal its deicion to the Valuation Tribunal.
Final decision
We will not investigate Mr X’s complaint because further investigation would not lead to a different outcome.
Investigator's decision on behalf of the Ombudsman