Sefton Metropolitan Borough Council (25 013 054)
Category : Benefits and tax > Other
Decision : Closed after initial enquiries
Decision date : 26 Jan 2026
The Ombudsman's final decision:
Summary: We will not investigate this complaint about the Council’s management of Mr X’s business rates account. This is because the Valuation Office Agency is best placed to deal with this matter.
The complaint
- 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 when the account was in dispute.
The Ombudsman’s role and powers
- 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))
How I considered this complaint
- I considered information provided by Mr X and the Council.
- I considered the Ombudsman’s Assessment Code.
My assessment
- 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 rates relief to the accounts for these units. The Council informed the VOA of this and told Mr X that the VOA was responsible for updating its records to reflect the split property.
- 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.
- Mr X complained to the Council, and it informed him that it was legally allowed to pursue for unpaid business rates despite the dispute on the account. The Council also told Mr X that when it contacted the VOA, the VOA said there were no records of an update request and Mr X would need to complete an online form to register the separate units.
- 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 business rates according to the current records. It would be reasonable for Mr X to pursue this matter with the VOA.
Final decision
- We will not investigate Mr X’s complaint because the Valuation Office Agency is best placed to deal with this matter.
Investigator's decision on behalf of the Ombudsman