CONTENTS

1. EXECUTIVE SUMMARY AND LIST OF RECOMMENDATIONS

1.1 Executive summary

1.2 List of recommendations

2. INTRODUCTION

2.1 This report

2.2 Background to the VOA

2.3 The 2000 review

2.4 Conduct of the review

2.5 Wider developments affecting the VOA

3. THE VOA TODAY

3.1 This chapter

3.2 The role of the VOA

3.3 The VOA's governance and funding arrangements

3.4 The VOA's structure and organisation

4. THE PRIOR OPTIONS

4.1 This chapter

4.2 Approach of the review

4.3 Abolition

4.4 Privatisation

4.5 Contracting out

4.6 Market testing

4.7 Merger (including partnerships)

4.8 Agency status

4.9 Conclusion

5. THE VOA'S DEPARTMENTAL SPONSOR

5.1 This chapter

5.2 Approach of the review

5.3 Strengths and weaknesses of the current arrangements

5.4 Strengths and weaknesses of other possible arrangements

5.5 Costs and benefits of transferring responsibility for sponsoring the VOA

5.6 How to improve the existing arrangements for sponsoring the VOA

6. IMPROVING THE VOA'S GOVERNANCE AND FUNDING ARRANGEMENTS

6.1 This chapter

6.2 A new Steering Board for the VOA

6.3 Better liaison on funding issues

6.4 Strengthening the position of the VOA as part of the Inland Revenue

7. MODERNISING THE VOA - THE VISION FOR THE FUTURE

7.1 This chapter

7.2 The rating and council tax valuation systems - the ideal and the reality

7.3 The rating appeals culture

7.4 Problems caused by the rating appeals culture

7.5 How the VOA can lead the modernisation of the rating valuation system - the vision of right first time

7.6 Council tax and other land valuation services

7.7 Conclusion

8. MOVING TO RIGHT FIRST TIME VALUATIONS

8.1 This chapter

8.2 The VOA's overall performance in delivering its valuation services

8.3 The VOA's performance in progressing and clearing rating appeals

8.4 The VOA's performance in delivering the 2000 rating revaluation

8.5 The VOA's valuation accuracy

8.6 The VOA's performance in delivering its other land valuation services

8.7 Right first time valuations

8.8 The changes that the VOA will need to make to the way that it works in order to deliver right first time valuations

8.9 Processes

8.10 Systems and technology

8.11 Knowledge and information

8.12 People

9. MOVING TO A RIGHT FIRST TIME ORGANISATION

9.1 This chapter

9.2 The performance of the VOA's organisational structure

9.3 Improving the VOA's organisational structure

9.4 Culture

9.5 Leadership

9.6 Management of resources

9.7 A right first time transformation programme for the VOA

10. REVIEW OF THE VOA'S FRAMEWORK DOCUMENT

10.1 This chapter

10.2 Changes required to the VOA's Framework Document

APPENDICES

APPENDIX 1. TERMS OF REFERENCE FOR THE 2000 REVIEW OF THE VALUATION OFFICE AGENCY

APPENDIX 2. REVIEW METHODOLOGIES AND ACTIVITIES

APPENDIX 3. SUMMARY OF RESPONSES TO THE REVIEW

APPENDIX 4. THE VOA'S OFFICE STRUCTURE

APPENDIX 5. THE VOA'S ORGANISATIONAL STRUCTURE

APPENDIX 6. THE VOA'S TARGETS, PERFORMANCE INDICATORS AND OUT-TURNS

Year ended 31 March 1996

Year ended 31 March 1997

Year ended 31 March 1998

Year ended 31 March 1999

Year ended 31 March 2000*

APPENDIX 7. KEY TARGETS FOR THE YEAR ENDED 31 MARCH 2001

APPENDIX 8. RATING APPEALS PROCESS MAPS

APPENDIX 9. DIVERSITY IN THE VOA