Regulator Profile

VOA

Valuation Office Agency

Valuation Body

3

Areas of regulation

15

Laws enforced

England & Wales

Quick links

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Business Rates Council Tax Property Valuation

What VOA does

Executive agency of HMRC. Provides property valuations for council tax and business rates. Maintains the rating list used to calculate business rates. Handles appeals against valuations.

Legal framework

Legislation that VOA enforces.

Primary legislation

• Local Government Finance Act 1988 Act 1988
• Local Government Finance Act 1992 Act 1992
• Rating (Valuation) Act 1999 Act 1999
• Rating (Empty Properties) Act 2007 Act 2007
• UKPGA 2011/20 Act 2011
• Business and Planning Act 2020 Act 2020
• Non-Domestic Rating Act 2023 Act 2023

Secondary legislation

• Non-Domestic Rating (Inspection) Regulations 1989 UK Statutory Instrument 1989
• Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 UK Statutory Instrument 1989
• Council Tax (Information-Sharing) Regulations 1992 UK Statutory Instrument 1992
• Council Tax (Alteration of Lists and Appeals) Regulations 1993 UK Statutory Instrument 1993
• Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 UK Statutory Instrument 2005
• Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 UK Statutory Instrument 2009
• Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009 UK Statutory Instrument 2009
• Non-Domestic Rating (Notification of Changes) (England) Regulations 2023 UK Statutory Instrument 2023