Valuation Office Agency (VOA)
The government body (now part of HMRC) that assesses and sets rateable values for business rates in England and Wales.
The Valuation Office Agency (VOA) is the government body responsible for valuing all commercial and industrial properties in England and Wales for business rates purposes. Now operating as part of HMRC, the VOA assesses the rateable value of every non-domestic property and maintains the rating list that local authorities use to calculate business rates bills. The VOA also handles challenges to rateable values through its Check, Challenge, Appeal (CCA) process. Understanding how the VOA works is essential for any business that wants to ensure it is paying the correct amount of business rates.
Key Points
- Part of HMRC, responsible for valuing all commercial properties
- Carries out business rates revaluations every three years
- Maintains the rating list used by local authorities
- Handles challenges to rateable values through the CCA process
- Check your property details for free on the VOA website
What the VOA Does
The VOA is responsible for assessing the rateable value of every non-domestic property in England and Wales. This includes shops, offices, factories, warehouses, pubs, restaurants, hotels, care homes, and any other commercial premises. They carry out periodic revaluations (now every three years) to update rateable values, and they also reassess individual properties when there are material changes such as extensions, demolitions, or changes of use. The VOA publishes the rating list that local authorities use as the basis for business rates billing.
How to Contact the VOA
You can check your property details and rateable value on the VOA website at gov.uk/correct-your-business-rates. If the information the VOA holds about your property is incorrect (wrong floor area, incorrect description, or wrong facilities), you can submit corrections through the Check stage of the CCA process. If you believe your rateable value is too high, you can submit a formal Challenge. The VOA has a dedicated contact centre for business rates enquiries, and you can also write to them or use the online service.
The Check, Challenge, Appeal Process
The CCA process is how you formally dispute your rateable value. Step 1 (Check) involves reviewing and, if necessary, correcting the facts the VOA holds about your property. Step 2 (Challenge) is a formal request to change your rateable value, supported by evidence such as comparable rental transactions. Step 3 (Appeal) goes to the independent Valuation Tribunal if you and the VOA cannot reach agreement at the Challenge stage. The process can take several months or longer, but any reduction is typically backdated to the start of the rating list.
Frequently Asked Questions
Is the VOA the same as my local council?
No. The VOA sets your rateable value, while your local council sends you the rates bill and collects payment. If you think your rateable value is wrong, contact the VOA. If you think your bill calculation or reliefs are wrong, contact your local council.
How long does a VOA challenge take?
The VOA aims to resolve most Challenges within 18 months of submission. Complex cases or those proceeding to Appeal at the Valuation Tribunal may take longer. Any successful reduction is usually backdated to the start of the rating list or the date of the material change.
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