Valuation Office Agency manuals

The operational manuals used by the Valuation Office Agency (VOA) to carry out their work.

The Valuation Office Agency (VOA) publish information to help you understand:

  • what they do
  • how they do it
  • the rules they work to

The operational manuals they use to carry out their work are featured in this collection.


  1. The Rating Manual

    • Guidance
  2. Council Tax Manual

    • Guidance
  3. Capital Gains and other taxes manual

    • Guidance
  4. Inheritance Tax Manual

    • Guidance
Published 10 December 2014