Regulator profile

VOA

Valuation Office Agency

Valuation Body 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.

Business RatesCouncil TaxProperty Valuation

Contact VOA

Legislation that VOA directly enforces.

Primary legislation

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

Secondary legislation

Non-Domestic Rating (Miscellaneous Provisions) Regulations 1989 Council Tax (Alteration of Lists and Appeals) Regulations 1993 Non-Domestic Rating (Alteration of Lists and Appeals) (Wales) Regulations 2005 Council Tax (Alteration of Lists and Appeals) (England) Regulations 2009 Non-Domestic Rating (Alteration of Lists and Appeals) (England) Regulations 2009

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 Valuation Tribunal for England (Council Tax and Rating Appeals) (Procedure) Regulations 2009 UK Statutory Instrument The Non-Domestic Rating (Chargeable Amounts) (England) Regulations 2022 UK Statutory Instrument

← All regulators