Summary: Mr B complains about the Council and the Valuation Office Agency (VOA) concerning matters relating to his company’s liability for business rates. The Ombudsman will not investigate the complaint because the VOA is a central government agency and not within our jurisdiction and the availability of appeal rights to the Valuation Tribunal places the complaint against the Council outside our jurisdiction.

The complaint

1. The complainant, who I refer to as Mr B, complains about the Council and the VOA concerning matters relating to the incorrect charging of business rates to his company.

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The Ombudsman’s role and powers

2. 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)
3. The Valuation Tribunal deals with appeals against decisions on council tax and business rates liability.

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How I considered this complaint

4. In considering the complaint I spoke to Mr B and reviewed the information he provided.

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What I found

5. The Valuation Office Agency (VOA), part of central government, keeps the business rating list. The VOA decides if a property should be rated, the rateable value and the date each property enters and leaves the list.  If someone wants to challenge the VOA’s decisions, they have the right of appeal to the Valuation Tribunal. The VOA is not in the Local Government Ombudsman’s jurisdiction.
6. Due to a delay by the VOA updating its records about his company’s liability to pay business rates for a property, the business had been paying the rates in monthly instalments to the Council, with the intention of claiming a refund once the matter had been dealt with.
7. As an instalment was paid late, the Council issued the business with a final notice for the outstanding rates. Mr B complained about this matter to the VOA and the Council but says he was just passed between the two bodies.
8. Since making his complaint Mr B has confirmed the matter has now been resolved.

Assessment

9. The VOA is not a body within the Ombudsman’s jurisdiction. Complaints made against a council concerning business rates liability fall outside our jurisdiction too because of the availability of appeal rights to the Valuation Tribunal.

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Final decision

10. The Ombudsman will not investigate the complaint because the VOA is a central government agency and not within our jurisdiction and the availability of appeal rights to the Valuation Tribunal places the complaint against the Council outside our jurisdiction.

Investigator’s final decision on behalf of the Ombudsman

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Investigator's decision on behalf of the Ombudsman