Summary: We will not investigate this complaint about the Council’s handling of business rates. Most of the complaint is late and there are no good reasons for this. We cannot investigate what happens in a court and we cannot investigate the actions of the Valuation Office Agency. There is not enough evidence of fault in the Council’s more recent actions.

The complaint

1. Mr X and Mr Y are landlords of a business premises. They complain for themselves and on behalf of their tenants that there were delays by the Council and Valuation Office Agency from 2021 in assessing a change in liability. Mr X and Mr Y say the Council and VOA failed to recognise the premises was split earlier and the tenants liable. During this time the Council sent summonses, obtained liability orders and its enforcement agents took recovery action.

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The Ombudsman’s role and powers

2. We cannot investigate late complaints unless we decide there are good reasons. Late complaints are when someone takes more than 12 months to complain to us about something a council has done. (Local Government Act 1974, sections 26B and 34D, as amended).
3. We investigate complaints about councils and certain other bodies. We cannot investigate the actions of bodies such as the Valuation Office Agency. (Local Government Act 1974, sections 25 and 34(1), as amended).
4. The law says we cannot normally investigate a complaint when someone has a right of appeal, reference or review to a tribunal about the same matter. However, we may decide to investigate if we consider it would be unreasonable to expect the person to use this right. (Local Government Act 1974, section 26(6)(a), as amended).
5. The Valuation Tribunal deals with appeals against decisions on business rates, council tax liability and council tax support or reduction.
6. We cannot investigate a complaint about the start of court action or what happened in court. (Local Government Act 1974, Schedule 5/5A, paragraph 1/3, as amended).
7. 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 not enough evidence of fault to justify investigating. (Local Government Act 1974, section 24A(6), as amended, section 34(B)).

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How I considered this complaint

8. I considered information provided by the complainant and the Council. I also considered the Ombudsman’s Assessment Code.

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My assessment

9. Mr X and Mr Y complained to the Council regarding the matters in paragraph 1.
10. The Council did not accept it was at fault and directed Mr X to the VOA if he was dissatisfied with its decision not to change liability from an earlier date. It said it would continue its recovery action unless the liability changed.
11. We will not investigate this complaint about the Council’s delays from 2021 because it is late. There are no good reasons for the delay in making the complaint.
12. We cannot investigate the actions of the VOA because its actions are not a function of the Council.
13. It is reasonable to expect Mr X and Mr Y to appeal to the Valuation Tribunal if they disagree with the VOA’s decision.
14. We cannot investigate the summons or liability orders as these are part of court proceedings.
15. There is not enough evidence of fault by the Council in its actions from October 2025 to warrant investigation. The Council has explained why it is continuing recovery action and the steps Mr X and Mr Y can take if they wish to dispute the VOA’s decision.

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Final decision

16. We will not investigate Mr X and Mr Y’s complaint because it is late. We cannot investigate the VOA or court proceedings. Mr X and Mr Y can appeal eth VOA’s decision. There is not enough evidence of fault to warrant investigation of the Council’s more recent actions.

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Investigator's decision on behalf of the Ombudsman