Valuations and banding
Pages in Valuations and banding
- 1. Valuations and banding
- 2. You are here: Valuation Office
2. Valuation Office
The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs (HMRC) with 43 offices spread throughout England, Wales and Scotland employing around 3,500 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.