Regulator profile
VOA
Valuation Office Agency
Valuation Body3 areas of regulation · 15 laws enforced · England & Wales
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.
Contact VOA
Types of regulation
Business Rates
Council Tax
Property Valuation
Legal framework
Legislation that VOA directly 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
- Localism Act 2011 Act 2011
- Business and Planning Act 2020 Act 2020
- Non-Domestic Rating Act 2023 Act 2023
Secondary legislation
- Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 UK Statutory Instrument 1989
- The Sea Fish (Marketing Standards) (Amendment) Regulations 1989 UK Statutory Instrument 1989
- The Occupational Pensions (Revaluation) Order 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
- The Public Interest Disclosure (Prescribed Persons) (Amendment) Order 2023 UK Statutory Instrument 2023
Related legislation
Legislation connected to VOA's remit but not directly enforced — establishing Acts, amendments, referenced legislation, and context.
Referenced in enforcement
-
Tribunals, Courts and Enforcement Act 2007
UK Act of Parliament 2007 -
Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009
UK Statutory Instrument 2009 -
The Income Tax (Pay As You Earn) (Amendment) Regulations 2022
UK Statutory Instrument 2022 -
The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022
UK Statutory Instrument 2022
Coverage area
England & Wales