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

• Historic properties (21 June 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1000-historic-properties.

• Rating Manual section 5a: valuation of all property classes (21 June 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes.

• Rating Manual section 5a: valuation of all property classes (21 June 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-922-convenience-stores.

• Rating Manual section 5a: valuation of all property classes (21 June 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/section-1107-tyre-and-exhaust-centres.

• Warning of false claims (19 June 2024)
  https://www.gov.uk/government/news/warning-of-false-claims.

• Council Tax Manual (19 June 2024)
  https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes.

• Council Tax Manual (19 June 2024)
  https://www.gov.uk/guidance/council-tax-manual.

• Staying safe from scammers (18 June 2024)
  https://www.gov.uk/guidance/staying-safe-from-scammers.

• Valuation Office Agency departmental spending over £25,000 (17 June 2024)
  https://www.gov.uk/government/collections/valuation-office-agency-departmental-spending-over-25000.

• Valuation Office Agency: May 2024 transparency data (17 June 2024)
  https://www.gov.uk/government/publications/valuation-office-agency-may-2024-transparency-data.

• Valuation Office Agency: spending over £500 (17 June 2024)
  https://www.gov.uk/government/collections/valuation-office-agency-spending-over-500.

• VOA: spending over £500, May 2024 (17 June 2024)
  https://www.gov.uk/government/publications/voa-spending-over-500-may-2024.

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.

• Council Tax Practice Notes
  https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes.

• 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.

Appointing an Agent for Business Rates

The guide by the Valuation Office Agency Standards an appointing an agent for business rates can be found at https://www.gov.uk/guidance/appoint-an-agent.

Standards for Rating Agents 

The latest Valuation Office Agency Standards for Rating Agents can be found at https://www.gov.uk/government/news/voa-launches-new-standards-for-agents.

Local Authority Partnership Charter

The latest Local Authority Partnership Charter can be found at https://www.gov.uk/government/publications/valuation-office-agency-local-authority-partnership-charter--2 and https://www.gov.uk/government/publications/asiantaeth-y-swyddfa-brisio-siarter-partneriaeth-awdurdodau-lleol.

Annual Report & 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.

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.

SCOTTISH ASSESSORS

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

LAND & 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 https://www.finance-ni.gov.uk/landing-pages/ni-reval2026.