Source · LGO (Local Government & Social Care Ombudsman)

Sefton Metropolitan Borough Council

LGO (Local Government & Social Care Ombudsman) Other Reference 24-022-880 Sector Benefits And Tax Category Council Tax Decided 13 April 2025

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Full decision

The Ombudsman's final decision

Summary: We will not investigate this complaint about Council tax listing as this is against a body out of jurisdiction.

The complaint

Mr X complains that the Valuation Office Agency decided that his property should be listed for Council tax after previously being considered liable for Business rates.

The Ombudsman’s role and powers

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)

How I considered this complaint

I considered information provided by the complainant.

I considered the Ombudsman’s Assessment Code.

My assessment

Mr X says that the Council had previously told him that his property was not liable for Business rates but then issued him with a backdated demand for Council tax.

The Council says that the Valuation Office Agency told them in August 2024 that the property was now liable for Council tax instead and that liability was backdated to April 2023.

Mr X’s dissatisfaction lies with the decision of the Valuation Office Agency; a body out of jurisdiction. The Ombudsman cannot therefore investigate this complaint.

Final decision

We will not investigate Mr X’s complaint because it is against a body out of jurisdiction.

Investigator's decision on behalf of the Ombudsman

View original on LGO (Local Governme… website

Other decisions involving Sefton Metropolitan Borough Council

Reference Date Summary Outcome
24-022-813 Upheld
25-000-088 Upheld
25-016-687 Upheld
25-014-820 Other
25-016-591 Other
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