Sefton Metropolitan Borough Council (25 013 054)

Category : Benefits and tax > Other

Decision : Closed after initial enquiries

Decision date : 02 Dec 2025

The Ombudsman's final decision:

Summary: We will not investigate this complaint about the Council’s management of Mr X’s council tax account. This is because the Valuation Office Agency is best placed to deal with this matter.

The complaint

  1. Mr X complained the Council gave him conflicting reasons for why the Valuation Office Agency (VOA) had not updated its records correctly. He also complained that the Council issued a summons for unpaid council tax when the account was in dispute.

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The Ombudsman’s role and powers

  1. 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 another body better placed to consider this complaint. (Local Government Act 1974, section 24A(6), as amended, section 34(B))
  2. The Valuation Tribunal deals with appeals against decisions on council tax liability and council tax support or reduction.

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How I considered this complaint

  1. I considered information provided by Mr X and the Council.
  2. I considered the Ombudsman’s Assessment Code.

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My assessment

  1. Mr X informed the Council that the property in question has been split into separate units. Mr X asked the Council to apply small business relief rates to the council tax accounts for these units. The Council informed the VOA of this and relayed to Mr X that the VOA was responsible for updating its records to reflect the split property.
  2. The Council later informed Mr X that the VOA had failed to update its records due to being unable to inspect the property. The Council sent Mr X a business rates demand and issued a summons when it did not receive payment.
  3. Mr X complained to the Council, and it informed him that it was legally allowed to pursue for unpaid council tax despite the dispute on the account. The Council also told Mr X that after contacting the VOA on his behalf, the VOA had said there were no records of an update request and Mr X would need to complete an online form to register the separate units.
  4. Mr X wants us to find the Council at fault. The Council is not responsible for the VOA’s actions nor for chasing it for an update. The VOA is the body responsible for updating its records and it is open to Mr X to approach it directly. The Council is entitled to recoup unpaid council tax according to the current records. It would be reasonable for Mr X to pursue this matter with the VOA.

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Final decision

  1. We will not investigate Mr X’s complaint because

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Investigator's decision on behalf of the Ombudsman

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