Valuation Office Agency (VOA)

The Valuation Office Agency is an effective agency of the Inland Revenue.They are responsible for:

• The rating assessments of all non-domestic property in England and Wales.
  
• The council tax bands in England and Wales.
  
• Valuations of land and property for Capital Gains Tax and Inheritance Tax.
  
• Right to buy determinations in England, Wales and Scotland.

They also carry out valuations for other government departments and some local authorities.

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