Valuations and banding

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2. Valuation Office

The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs (HMRC) with 85 offices spread throughout England, Wales and Scotland employing around 4,300 people.

Its main functions are to:

  • compile and maintain the business rating and council tax valuation lists for England and Wales
  • NB: In Scotland Council Tax and Business Rates are dealt with by the Scottish Assessors
  • value property in England, Wales and Scotland for the purposes of taxes administered by HM Revenue & Customs (HMRC)
  • provide statutory and non-statutory property valuation services in England, Wales and Scotland
  • give policy advice to Ministers on property valuation matters.

Council tax

You can use the Valuation Office Agency website to find out

  • how your property has been valued
  • what constitutes a 'dwelling'
  • about making appeals.

The VOA has also included guidance on how this may affect the valuation of your property and whether working at or from home could incur a liability for business rates.

For further information use the links below.

Business rates

The VOA is one of four agencies involved in local government finance and each has a separate responsibility.

The VOA assesses rateable values that are the basis for working out rates bills.

For further information use the links below.

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