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.

Our main functions are to :

• Compile and maintain the business rating and council tax valuation lists for England and Wales. N.B. 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 the HM Revenue & Customs
• Provide statutory and non-statutory property valuation services in England, Wales and Scotland
• And give policy advice to Ministers on property valuation matters