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

• Application for business rates for self-catering properties (applies to Wales) (15 August 2024)
  https://www.gov.uk/government/publications/application-for-business-rates-for-self-catering-properties-applies-to-wales.
   
• Rating Manual section 5a: valuation of all property classes (15 August 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/wholesale-warehouses.
   
• Rating Manual section 5a: valuation of all property classes (15 August 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes.
   
• VO 6011 request for rental information: pubs, licensed restaurants and wine bars (receipts only) (14 August 2024)
  https://www.gov.uk/government/publications/request-for-rental-information-pubs-houses-licensed-restaurants-wine-bars-receipts-only.
   
• VO 6045 request for rental information: caravan sites – receipts (14 August 2024)
  https://www.gov.uk/government/publications/request-for-rental-information-caravan-sites-receipts.
   
• Rating Manual section 5a: valuation of all property classes (15 August 2024)
  https://www.gov.uk/guidance/rating-manual-section-6-part-3-valuation-of-all-property-classes/large-food-stores.

Manuals / Guides / Practice Notes

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

• Houses in Multiple Occupation (HMOs)
  https://www.gov.uk/guidance/houses-in-multiple-occupation-hmos.

• 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.

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

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

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

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.

A warning of false claims issued by the Valuation Office Agency can be found at https://www.gov.uk/government/news/warning-of-false-claims.

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.