The Valuation Office Agency (VOA) provides the government with the valuations and property advice required to support taxation and benefits. It compiles and maintains the business rating and council tax valuation lists for England and Wales, and delivers a range of valuation and surveying services to over 4,000 public sector bodies.

VOA is an executive agency of HM Revenue & Customs.

http://www.voa.gov.uk/corporate/index.html