VALUATION OFFICE AGENCY

Web Site

Practitioners are advised to regularly view the Valuation Office Agency web site at https://www.gov.uk/government/organisations/valuation-office-agency.

Publications

Latest publications added to the Valuation Office Agency web site include:-

• Non-domestic rating: Revaluation (26 October 2023)
  https://www.gov.uk/government/collections/non-domestic-rating-revaluation.

• Valuation Office Agency: Freedom of Information disclosure log (26 October 2023)
  https://www.gov.uk/government/collections/valuation-office-agency-freedom-of-information-disclosure-log.

• Damage to business and property caused by flooding (25 October 2023)
  https://www.gov.uk/government/news/damage-to-business-and-property-caused-by-flooding.

• Rating Manual section 5a: valuation of all property classes (24 October 2023)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-510-hotels.

• Rating Manual section 5a: valuation of all property classes (24 October 2023)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes.

• Land Compensation Manual Section 13: Loss payments (24 October 2023)
  https://www.gov.uk/guidance/land-compensation-manual-section-13-loss-payments.

• Land Compensation Manual Section 13: Loss payments (24 October 2023)
  https://www.gov.uk/guidance/land-compensation-manual-section-13-loss-payments/part-1-home-loss-payments.

• Valuation Office Agency: spending over £500 (23 October 2023)
  https://www.gov.uk/government/collections/valuation-office-agency-spending-over-500.

• VOA: spending over £500, September 2023 (23 October 2023)
  https://www.gov.uk/government/publications/voa-spending-over-500-september-2023.

• Valuation Office Agency departmental spending over £25,000 (23 October 2023)
  https://www.gov.uk/government/collections/valuation-office-agency-departmental-spending-over-25000.

• Valuation Office Agency: September 2023 transparency data (23 October 2023)
  https://www.gov.uk/government/publications/valuation-office-agency-september-2023-transparency-data.

Manuals / Guides

The following Manuals / Guides have been published by the Valuation Office Agency:-

• Capital Gains and Other Taxes Manual
  https://www.gov.uk/government/publications/capital-gains-other-taxes-manual.

• Council Tax Manual
  https://www.gov.uk/guidance/council-tax-manual.

• Inheritance Tax Manual
  https://www.gov.uk/government/publications/valuation-office-agency-inheritance-tax-manual.

• Land Compensation Manual
  https://www.gov.uk/government/publications/the-land-compensation-manual.

• Rating Manual
  https://www.gov.uk/government/publications/valuation-office-agency-rating-manual.

• Rating Cost Guide 2023
  https://www.gov.uk/government/publications/rating-cost-guide-2023.

Complaints Procedure 

The Valuation Office Agency Complaints Procedure can be found at https://www.gov.uk/government/publications/valuation-office-agency-complaints-procedure.

Billing Authority Submission Standards

The latest Valuation Office Agency Billing Authority Submissions Standards can be found at https://www.gov.uk/government/publications/valuation-office-agency-billing-authority-report-best-practice.

Litigation and Settlement Strategy

The latest Valuation Office Agency Litigation and Settlement Strategy can be found at https://www.gov.uk/government/publications/voa-litigation-and-settlement-strategy.

Annual Report and Accounts / Business Plan 2021/22

The Annual Report and Accounts 2021/22 of the Valuation Office Agency can be found at
https://www.gov.uk/government/publications/valuation-office-agency-annual-report-and-accounts-2021-to-2022.

The Business Plan 2021/22 of the Valuation Office Agency can be found at
https://www.gov.uk/government/publications/valuation-office-agency-business-plan-2021-to-2022.

Local Government Inboxes

The Local Authority Engagement Team was originally set up to support local authorities with rates retention in England. However, their remit has evolved and extended into Council Tax, Housing Allowance and Wales. The issues are much wider now and 'Rates Retention Team' no longer reflects what they do.

To compliment this, they now have a new mailbox which is LAengagement@voa.gov.uk.

Local Authority Newsletter

The latest Valuation Office Agency Newsletter (Issue 14) for local authorities can be found at https://www.irrv.net/documents/weblinks/2022/12/Local Authority Newsletter issue 14.pdf.

A Valuation Office Agency Newsletter on Revaluation can be found at https://www.irrv.net/documents/weblinks/2022/12/LA Newsletter Revaluation special.pdf.

NDR Unit Inboxes

Following a Valuation Office Agency organisational restructure, there are now fewer ‘units’, but all the existing Unit mailboxes remain active and are regularly monitored.  Customers should use the following mailboxes for service of documents and enquiries to the new Regional Valuation Units (RVU):-

Council Tax

• RVU North: ctnorth@voa.gov.uk.

• RVU East: cteast@voa.gov.uk.

• RVU South: ctsouth@voa.gov.uk.

• RVU Wales and West: ctwales@voa.gov.uk or ctwest@voa.gov.uk.

Non-Domestic Rate

• RVU North: ratingnorthwest@voa.gov.uk.

• RVU East: ratingeast@voa.gov.uk.

• RVU South: ratingsoutheast@voa.gov.uk.

• RVU Wales and West: ratingwales@voa.gov.uk or ratingcentral@voa.gov.uk.

Press Release: Be wary of Rogue Business Rates Agents

A Press Release on ‘Be wary of Rogue Business Rates Agents on 7 June 2023 can be found at 
https://www.gov.uk/government/news/be-wary-of-rogue-business-rates-agents.

SCOTTISH ASSESSORS

Practitioners are advised to regularly view the Scottish Assessors web site at https://www.saa.gov.uk/.

LAND AND PROPERTY SERVICES (NI)

Practitioners are advised to regularly view the Land and Property Services (NI) web site at www.finance-ni.gov.uk/land-property-services-lps.

The latest on Revaluation can be found at www.finance-ni.gov.uk/reval2023.