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The Valuation Office Agency (VOA) is an executive agency of the
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 Inland Revenue
- provide statutory and non-statutory property
valuation services in England, Wales and Scotland
- and give policy advice to Ministers on property
valuation matters
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