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

• Rating Manual section 7: litigation (15 December 2023)
  https://www.gov.uk/guidance/rating-manual-section-7-challenges-to-the-rating-list.

• Rating Manual section 7: litigation (15 December 2023)
  https://www.gov.uk/guidance/rating-manual-section-7-challenges-to-the-rating-list/part-3-programming-policy.

• Statistics at VOA (15 December 2023)
  https://www.gov.uk/government/organisations/valuation-office-agency/about/statistics.

• Rating Manual section 2: valuation principles (15 December 2023)
  https://www.gov.uk/guidance/rating-manual-section-2-maintaining-the-rating-list.

• Rating Manual section 2: valuation principles (15 December 2023)
  https://www.gov.uk/guidance/rating-manual-section-2-maintaining-the-rating-list/part-2-hereditaments-valued-by-the-central-valuation-officer.

• CIL Appeal 1833347 – 07 Dec 23 – Residential Conversion (14 December 2023)
  https://www.gov.uk/government/publications/cil-appeal-1833347-07-dec-23-residential-conversion.

• Check and challenge: group pre-challenge review (11 December 2023)
  https://www.gov.uk/guidance/check-and-challenge-group-pre-challenge-review.

• Community Infrastructure Levy appeal decisions (11 December 2023)
  https://www.gov.uk/government/collections/community-infrastructure-levy-appeal-decisions.

• CIL Appeal 1828760 – 16 Oct 23 – Building conversion to 6 flats (11 December 2023)
  https://www.gov.uk/government/publications/cil-appeal-1828760-16-oct-23-building-conversion-to-6-flats.

• Non-domestic rating: challenges and changes, 2017 and 2023 rating lists, December 2023 (11 December 2023)
  https://www.gov.uk/government/statistics/announcements/non-domestic-rating-challenges-and-changes-2017-and-2023-rating-lists-december-2023.

Manuals / Guides

• 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.

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.

Annual Report and Accounts 2022/23

The Annual Report and Accounts 2022/23 of the Valuation Office Agency can be found at
https://www.gov.uk/government/publications/valuation-office-agency-annual-report-and-accounts-2022-to-2023.

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.