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
  2. Council Tax Manual
  3. Capital Gains and other taxes manual
  4. Inheritance Tax Manual
Published 10 December 2014