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The Valuation Office Agency (VOA) is an executive agency of HM Revenue & Customs (HMRC) with 85 offices spread throughout England, Wales and Scotland employing around 4,300 people.

Our main functions are to :

Compile and maintain the business rating and council tax valuation lists for England and Wales. N.B. In Scotland council tax and business rates are dealt with by the Scottish Assessors
Value property in England, Wales and Scotland for the purposes of taxes administered by the HM Revenue & Customs
Provide statutory and non-statutory property valuation services in England, Wales and Scotland
And give policy advice to Ministers on property valuation matters