Valuation Office Agency: information for local authorities
Assisting local authorities to access information and services from the Valuation Office Agency.
Applies to England and Wales
Local Authority Engagement Team
The Local Authority Engagement Team (LAE) works with Local Authorities (LAs), building partnerships which aim to support LAs in their interactions with the Valuation Office Agency and provide a consistent point of contact.听听
The team support LAs through:听
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production of an LA specific newsletter听
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regular upskilling events听听
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working groups听听
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尘别别迟颈苍驳蝉听
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dedicated LAE Team mailbox to deal with LA high level enquiries: [email protected]听听
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using insight to represent the needs of LAs听
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updating this guidance page and the LA information hub听
On this page, the LAE Team provide a curated reference guide of information to support LAs in their council tax, business rate and VOA activity.
Council Tax
Description: In this section you will find guidance and links that will be helpful for LAs when it comes to understanding council tax. This includes links to our council tax manual and other sources that explain how the VOA bands domestic property for council tax.听听
The VOA鈥檚 technical manual for assessing domestic property for Council Tax.
How domestic properties are assessed for Council Tax听
Find out how domestic properties are valued for Council Tax bands.
Use this service to find the Council Tax band for a home in England or Wales by looking up its address or postcode.
Estimate of Council Tax Band听
We do not provide estimates for Council Tax.
NDR
Description: In this section you will find guidance and links that will be helpful for LAs when it comes to understanding business (non-domestic) property. This includes links to our rating manual and other sources that explain how the VOA rates non-domestic property.听
The VOA鈥檚 technical manual for the rating of business (non-domestic) property.
Find and check your business rates valuation听
Use this service to find the 鈥榬ateable value鈥� of a property in England or Wales.
How non-domestic (business) properties are valued听
Find out how the VOA calculates a rateable value for business rates.
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Further information on Renewable Energy Certificates is available in our Rating Manual.听
Further information about Transitional Relief is available in our Rating Manual.
Improvement Relief
Information about Improvement relief is available in our Rating Manual.
Partly occupied hereditaments听
Information about apportionment of rateable value for a partly occupied hereditament (Section 44a) is available in our Rating Manual.
Check, Challenge Appeal (CCA)
In 2017 new regulations were introduced for England only regarding the procedure for challenging the assessments of properties for all rating lists compiled on or after 1 April 2017. The new system in England is referred to as Check Challenge Appeal.
In 2023 new regulations were introduced for Wales regarding the procedure for challenging the assessments of properties for all rating lists compiled on or after 1 April 2023. The new system in Wales is referred to as Check Challenge Appeal or 鈥楪wirio, Herio, Apelio鈥� 听in Welsh.
For rating lists compiled before 1 April 2023 in Wales the previous procedures still apply.
Group Pre Challenge Reviews (GPCR)听
Information on group pre-challenge reviews, including what they are and when they can be requested.
These codes identify the type of property, their use and how the rateable value (RV) has been worked out.
Estimates of rateable value听
Requests for estimates may be requested by LAs (only) to assist with forecasting future revenue.听
These should be submitted by a Billing Authority Report (BAR).听
We will provide as accurate an estimate as possible to assist with forecasting future revenue 鈥� this information is not for onward sharing.听
Please do not request an estimate where you already have an outstanding BAR.
Further information on estimated assessments is available in our Rating Manual.
Work processes
Description: In this section you will find guidance and links that will support LAs with submitting council tax and business rate reports. You will also find information about our various LA-specific services, for example the Local Authority Gateway.听听
Billing Authority Submission Standards
The guide sets out the information Billing Authorities (BAs) need to submit with a report to the VOA.听
The submissions standards are to enable the VOA and BAs to work more effectively together in maintaining the local taxation lists.
Local Authority Information Gateway
The LA Information Gateway听allows the VOA to share certain non-domestic rating information with LAs for a qualifying purpose to a qualifying person. It is for use by BAs only, and other requests will be declined.
Before submitting a request, BAs should read the guidance and check they have an Information Sharing Protocol and Information Sharing Agreement in place.
LA Information Gateway Guidance
This guidance provides additional support for LAs who are using the Local Authority Information Gateway.
Information Sharing Agreement and Protocol templates听
These information sharing templates are for use by BAs in England and Wales. LAs must have signed and returned these documents to the VOA before we can consider any requests.
This page allows BAs to submit requests to the Local Authority Information Gateway. It should not be used for other information requests.
District Valuer Services听
DVS is the specialist property arm of the VOA. Find out more about our District Valuer Services available to LAs by visiting the DVS homepage.听
Schedule codes听
tell LAs what type of change has been made to a list.听听
Customer guidance
Description: In this section you will find guidance and links that may be useful for LAs when supporting their customers with council tax and business rates.听听
Some properties are part business and part domestic, so may pay both council tax and business rates.
How we value non-domestic properties with more than one occupier听
Where two properties are occupied by the same person or company and are contiguous, provided they are not used for entirely different purposes, we will value them as a single assessment.
Holiday cottages and self-contained units听
Whether customers will be liable for business rates will depend on how many nights a property is available to let each year and how many nights it was actually let. The VOA will work out the rateable value based on the property鈥檚 type, size, location, quality and how much income is likely to be made from letting it. If the property does not meet this criteria it will be placed or remain in the council tax list.
Damage to businesses and properties caused by flooding听
This is advice for customers whose homes or businesses are affected by flooding.
Appointing a trusted helper to deal with the VOA on your behalf听
For customers who are unable to use the digital service. Advice on appointing a 鈥榯rusted helper鈥�; to enable customers to use the VOA check and challenge digital service.
Guest houses and bed and breakfast听
A basic guide to the rating of guest houses and bed & breakfast accommodation.
Guidance on the valuation approach the VOA takes for public houses.
Properties in disrepair or derelict听
The conditions under which the VOA will delete the band on a property, removing the requirement to pay Council Tax.
You can access our blogs and news updates on the VOA news page.
Working with us
Description: In this section you will find information about how LAs can work more closely with the LAE team.听听
The LAE Team have the following tools and routes to working together in place to support LAs:听
The LA Partnership Charter听
Developed collaboratively with LAs the partnership charter sets out how we can work together for our shared customers - Working together to support our shared customers - English and Welsh听
LA Toolkits听
The LA toolkits are curated collections of information and content to help LAs with specific topics. Please contact the LAE Team if you would like copies of these [email protected]
Requesting 尘别别迟颈苍驳蝉听听
If you are a LA and would like to arrange a meeting with us, please contact us by email at [email protected]听听
We are happy to meet online and will consider in person meetings or events. We are also able give presentations or workshops about the team, working in partnership or the VOA.听
LA queries 听
There are two routes for your queries as an LA.听听
If you have a generalised question about reports or the technology relating to them, for example, schedules, VOA IT issues and 鈥榥o actioned鈥� reports, you can contact the Billing Authority Enquiries (BAE) team at BAE Email xxx听
You can contact the LAE team if your enquiry is outside of the BAE support scope, including topics such as:听
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about any other VOA topic听
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听working with the LAE team听
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coming from senior LA stakeholders听
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referencing any related professional body e.g. IRRV听
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an LA complaint听
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responding to LAE messaging or newsletters听
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concerning disclosure
Contact us
You can contact us by email at [email protected]
Other useful links
Updates to this page
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The NDR Scat Codes file has been updated.
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The Scat code attachment has been updated.
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The content has been updated.
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HMO link deleted
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NDR scat codes document updated.
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Guidance on using the 'LA Information Gateway' and how to make a request have been added to this page.
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Information on sharing agreements for Local Authorities has been added.
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First published.