About us

The Valuation Office Agency (VOA) gives the government the valuations and property advice needed to support taxation and benefits.


The Valuation Office Agency (VOA) provides valuations and property advice to support taxation and benefits to the government and local authorities in England, Wales and Scotland. It also provides valuation and surveying services to public sector bodies.

The VOA’s work covers these core areas:

  • Compiling and maintaining lists of council tax bands for 26 million domestic properties
  • Compiling and maintaining lists detailing the rateable value of 2.1 million commercial properties for business rates
  • Advising ministers on valuation, property matters and benefits
  • Providing independent and impartial valuation and professional property advice across the public sector

Who we are

The VOA is an executive agency of HM Revenue & Customs and employs more than 3,600 staff.

Council Tax

  • compiling and maintaining lists of council tax bands for 25 million domestic properties

Non-domestic rating

  • compiling and maintaining lists detailing the rateable value of 1.9 million commercial properties for business rates

Community Infrastructure Levy

The VOA decides appeals against the Community Infrastructure Levy (CIL).

Right to Buy

The VOA provides determinations of value for Right to Buy (RTB) in England and Wales.

VOA Rent Officers

  • determining Local Housing Allowance (LHA) rates across England
  • advising local authorities of the maximum subsidy level payable for housing benefit claims under the local reference rent system
  • maintaining a register of fair rents for regulated tenancies in England

Our priorities, plans and activities

To find out more about our plans for the year ahead, read the VOA business plan.

Discover more about our activities through the VOA publications.

The VOA Customer Charter

We want to deliver a professional and expert customer service experience. Our customer charter explains how we’ll work with you to deliver that, what you can expect from us and what we expect from you.

Get help from the VOA if you need extra support

The Valuation Office Agency (VOA) can help you if you need extra support because of your condition or circumstances.

Find out more about the adjustments we can offer .

Access our information

Complaints procedure

Statistics at VOA

Our governance

Find out about our commitment to Welsh language scheme. Our Personal information charter explains how we treat your personal information. Read our policy on Social media use.

Corporate information

Access our information

Jobs and contracts

Find out about our commitment to Welsh language scheme. Our Personal information charter explains how we treat your personal information. Read our policy on Social media use.