Corporate report

Appendices

Published 27 February 2020

Appendix A: performance indicators

Volumes

Measure	2017-18 target	2017-18 performance
Council Tax work cleared (England and Wales)	To clear 407,500 reports, band reviews and proposals, and 4,500 appeals	Cleared 494,800 reports, band reviews and proposals, and 4,500 appeals
Business Rates work cleared (England and Wales)	To clear 278,000 maintenance reports and 124,500 appeals	Cleared 458,600 maintenance reports and 151,300 appeals
Housing allowances - the volume of lettings collected	To collect 480,000 items of lettings data.	Collected 489,500 items of lettings data

Timeliness

Measure	2017-18 target	2017-18 performance
2017 checks and challenges (England)	To complete or substantially respond to 90% of checks within 3 months of receipt	90% of check cases completed within 3 months of receipt
Council Tax	To clear 50% of reports within 8 working days, 75% of reports within 25 working days and 99% of reports within 90 working days	Cleared 55% of reports within 8 working days, 81% of reports within 25 working days and over 99% of reports within 90 working days
Housing allowances	Where no inspection is required, to determine 96% of housing benefit referrals within 3 working days	Where no inspection was required, determined over 99% of housing benefit referrals within 3 working days
Fair rent	To determine 95% of cases within 40 working days	Determined 99% of cases within 40 working days
Statutory valuations team	To clear all initial appraisals for HMRC within an average of 5 working days	Cleared all initial appraisals for HMRC within an average of 5 working days
	To report 80% of Department for Work and Pensions (DWP) cases within 7 working days	Reported 83% of DWP cases within 7 working days

Valuation integrity

Measure	2017-18 target	2017-18 performance
Valuation quality – a check on the quality of our valuation, process compliance and timeliness in making a valuation decision	For our Housing Allowances, Statutory Valuations, and Property Services business areas to achieve a valuation quality of 95% or higher	Our Housing Allowances, Statutory Valuations and Property Services business areas achieved a valuation quality of 99%, 97% and 96% respectively
	For our business rates and Council Tax teams to achieve a valuation quality of 94% or higher	Our business rates and Council Tax teams achieved a valuation quality of 95% and 96% respectively

Servicing our customers

Measure	2017-18 target	2017-18 performance
Digital services – proportion of overall agency transactions carried out using our new digital services	For 60% of transactions with us to be through digital channels	40% of transactions with us were through digital channels
How we deal with customer enquiries	To deal with at least 70% of enquiries to our customer contact points at first point of contact	Dealt with 64% of enquiries to our customer contact points at the first point of contact

Appendix B: VOA framework document

Framework document for the VOA

1. Purpose of the Agency

The Valuation Office Agency (VOA – ‘the Agency’) is an executive agency of HM Revenue and Customs (HMRC). Its main functions are to:

• undertake non-domestic rating valuation work in England and Wales in line with its statutory duties and to support the effective operation of the business rates and council tax systems, which are the responsibility of the Ministry of Housing, Communities and Local Government (MHCLG), HM Treasury Ministers and the Welsh Government (WG)
• undertake council tax valuation work in England and Wales on behalf of MHCLG and WG
• provide valuation services to HMRC in England, Wales and Scotland in connection with national taxes
• provide valuation and property management services in England, Wales and Scotland to central government, the devolved administrations, public bodies and to others where it is in the public interest and/or where public money is involved
• provide valuation services to the DWP in connection with housing benefit and local housing allowances, and to MHCLG in connection with Fair Rents
• determine Community Infrastructure Levy appeals for MHCLG
• support policy ‘owning’ departments in advising ministers on policy matters relating to property.

2. Governance and accountabilities

Legal status and origins of powers and duties

The Agency does not have a separate legal status. It is part of HMRC.

The Commissioners of HMRC are charged by statute with the care and management of the taxes that they administer and with responsibility for appointing:

• valuation officers for rating purposes;
• listing officers for council tax purposes;
• District Valuers for Housing Act and other purposes
• Rent Officers for housing benefit, Local Housing Allowance and Fair Rent purposes.

The main statutory and other authorities under which the Agency operates are set out in Annex A. It may also provide valuation services under further statutory or non-statutory authorities.

Overall aims

The Agency is the public sector’s property valuation expert. Its valuations underpin: the local property taxation that fund local authorities to provide public services and the benefits systems to help families and individuals receive targeted financial support. It also provides property valuations to the wider public sector and / or where public money is involved.

Priorities and key targets

The Agency’s priorities and performance targets are set by its Executive Committee. The Chief Executive of the Valuation Office Agency (VOA CEO) agrees the Agency’s priorities with its major clients including the Principal Accounting Officer (PAO) and Treasury ministers, and MHCLG as a key policy client, when planning and allocating resources for undertaking the Agency’s functions. These priorities, together with specific shorter-term targets, are set out in the Agency’s business plan.

Given the Agency’s role in performing statutory duties that support the effective operation of the local tax system, the VOA will agree and periodically review a Memorandum of Understanding (MoU) with MHCLG to set how they work effectively together in relation to these duties. The MoU will cover but not be restricted to:

• ways of working, including arrangements for a programme of regular engagement to support effective oversight of relevant VOA work
• an agreed set of performance measures that will form the basis of regular reporting and monitoring – this will cover relevant targets from the business plan and any other bilateral targets or management information agreed between the VOA and MHCLG
• communications framework to support effective sharing of data and policy advice

Ministerial responsibility

The Chancellor of the Exchequer is accountable to Parliament for the Agency as part of his or her responsibility for HMRC. On behalf of the Chancellor, a designated Treasury minister sets the Agency’s overall objectives and approves its business plans, including its financial and other performance targets.

At present the Financial Secretary to the Treasury is the designated minister. Where, however, the Agency carries out statutory functions relating to matters other than taxes administered by HMRC, the ministers in charge of the departments or devolved administrations with policy responsibility for those matters are accountable for the policy and legislative framework within which the Agency carries out those functions (see Annex A).

Ministers are not involved in the day-to-day management of the Agency.

Responsibilities of HMRC’s Chief Executive, as PAO

The PAO is the Chief Executive and Permanent Secretary of HMRC. The PAO has designated the VOA CEO as Accounting Officer. The respective responsibilities of the PAO and accounting officers are set out in Chapter 3 of Managing Public Money.

The PAO is responsible for:

• ensuring there is a high standard of financial management in HMRC as a whole, including the Agency
• monitoring the activities of the Agency
• addressing significant problems in the Agency, making such interventions as are judged necessary
• informing the Agency of relevant government policy in a timely manner
• periodically carrying out an assessment of the risks both to the department and the Agency

The PAO, in consultation with the VOA CEO, is responsible for strategic oversight of the Agency and advises Treasury ministers on:

• overall objectives and financial and other targets for the Agency and its performance against them
• any changes needed to the Agency’s operating framework
• policy and other issues where HMRC has an interest

The PAO and the VOA CEO are jointly responsible for ensuring that there are effective arrangements for liaison and cooperation between HMRC and the Agency on all matters of mutual interest. A sponsor team, reporting to the PAO, acts as a central point of contact between HMRC and the Agency, with responsibility for:

• providing advice and assistance to the PAO on issues relating to the Agency
• monitoring the interests of HMRC in relation to the Agency
• providing advice and assistance to the VOA CEO as necessary
• representing the Agency’s interests within HMRC

Responsibilities of the VOA CEO as Accounting Officer

General

The VOA CEO as Accounting Officer is personally responsible for safeguarding the public funds for which he or she has charge; for ensuring propriety, regularity, value for money and feasibility in the handling of those public funds; and for the conduct of the Agency’s day-to-day operations and management of the Agency, including making changes to the organisation as are necessary to maintain and improve the performance.

In addition he or she should ensure that the Agency as a whole is run on the basis of the standards, in terms of governance, decision-making and financial management that are set out in box 3.1 of Managing Public Money.

Responsibilities for accounting to Parliament

The accountabilities include:

• signing the annual report and accounts and ensuring that proper records are kept relating to the accounts and that the accounts are properly prepared and presented to Parliament
• preparing and signing a Governance Statement covering corporate governance, risk management and oversight of any local responsibilities, for inclusion in the annual report and accounts;
• ensuring that effective procedures for handling complaints about the Agency are established and made widely known within the Agency
• giving evidence, normally with the PAO, when summoned before a Parliamentary committee or authority on the Agency’s stewardship of public funds

The VOA CEO has direct access to Treasury ministers on any issues affecting his or her operational responsibilities. He or she must consult with the PAO where the issue affects the latter’s responsibilities or has wider implications for HMRC.

Responsibilities to HMRC

Particular responsibilities to HMRC include:

• establishing, in agreement with HMRC, the Agency’s corporate and business plans in the light of the department’s wider strategic aims and agreed priorities
• ensuring that timely and regular forecasts and monitoring information on performance and finance are provided to HMRC; that HMRC is notified promptly if over or under spends are likely and that corrective action is taken; and that any significant problems whether financial or otherwise, and whether detected by internal audit or by other means, are notified to the department in a timely fashion

3. Corporate governance

The Agency’s executive committee and board

The Agency’s Executive Committee is the primary decision-making forum for the Agency. It oversees the Agency’s performance and transformation.

The board, in-line with good practice in corporate governance, provides challenge and advice to the Chief Executive and Executive Committee on the Agency’s strategy, performance and capability.

There is an Audit and Risk Committee that supports the Board and Accounting Officer by providing independent assurance on risk management, governance and internal controls.

The VOA CEO is supported by the Executive Committee consisting of the executive directors of the Agency. They are advised by the Agency’s board which consists of 2 or more Non-Executive members appointed by the VOA CEO in consultation with the PAO.

Responsibilities to the board

The VOA CEO is responsible for ensuring:

• the board has a balance of skills appropriate to directing the Agency’s business, as set out in the Government Code of Good Practice for Corporate Governance
• board members are fully briefed on terms of appointment, duties, rights and responsibilities
• he or she, together with the other Board members, receives appropriate training on financial management and reporting requirements and on any differences that may exist between private and public sector practice
• he or she assesses the performance of individual board members on an annual basis
• there is a Board Operating Framework in place setting out the role and responsibilities of the board consistent with the Government Code of Good Practice for Corporate Governance.

Individual board members should:

• comply at all times with the Code of Conduct for Board Members of Public Bodies and with the rules relating to the use of public funds and to conflicts of interest
• not misuse information gained in the course of their public service for personal gain or for political profit, nor seek to use the opportunity of public service to promote their private interests or those of connected persons or organisations
• comply with the board’s rules on the acceptance of gifts and hospitality, and of business appointments
• act in good faith and in the best interests of the Agency

4. Annual report and accounts

The Agency must publish an annual report of its activities together with its audited accounts after the end of each financial year. The Agency shall provide HMRC its finalised (audited) accounts each year in order for the accounts to be consolidated within HMRC’s. A draft version of the annual report and accounts will be shared with MHCLG for information prior to publication.

Each year the VOA CEO prepares and publishes an annual report of its activities together with its audited resource accounts after the end of each financial year. The annual report and accounts is presented to the Commissioners of HMRC and Treasury ministers, with the aim of laying the report and accounts before Parliament by the summer recess.

The annual report and accounts shows the Agency’s performance against its financial and operational targets during the previous year and set out in summary forward plans. In addition, the resource accounts of the Agency will be consolidated into the overall HMRC resource accounts.

The accounts are prepared in accordance with the accounts direction issued by the Treasury under section 7 of the Government Resources and Accounts Act 2000 and must comply with the Treasury’s Financial Reporting Manual.

HMRC’s annual report, currently published in the autumn, also gives an account of the Agency’s performance.

Internal audit

As Accounting Officer, the VOA CEO will establish and maintain arrangements for internal audit in accordance with the Treasury’s Public Sector Internal Audit Standard (PSIAS).

Individual audit reports are made to the VOA CEO, who is responsible for acting on the recommendations. An annual statement on internal control is given by the VOA CEO. This will be informed by the work of the internal auditors and executive directors within the Agency. The PAO reserves the right to ask the Director of Internal Audit to review aspects of the Agency’s operations or systems, after consultation with the VOA CEO.

External audit

The Agency is subject to external audit by the Comptroller and Auditor General (C&AG). The C&AG has a statutory right of access to relevant documents, including by virtue of section 25(8) of the Government Resources and Accounts Act 2000, held by another party in receipt of payments or grants from the Agency.

Right of access

HMRC has the right of access to all Agency records and personnel for any purpose including, for example, audits and operational investigations.

5. Management and financial responsibilities

Financial objectives

The financial objectives of the Agency are to operate within the budgets and control totals set by HMRC on an annual basis. Additionally the Agency continues to recover elements of its expenditure from a number of different clients in order to deliver other specified services.

Financial allocations

The Agency receives its funding to undertake valuations for local taxation purposes through the Parliamentary Supply Estimate process from its parent department HMRC whereby the resources of the Agency are identified separately within the overall HMRC departmental total. The PAO subsequently provides a letter of delegation setting out these budget totals and financial responsibilities to the VOA CEO on an annual basis. Additional funding for specified elements of work the Agency undertakes for a number of different clients is agreed annually, and in each case the arrangements are set out within a Service Level Agreement (SLA).

Financial delegations

The VOA CEO has full financial authority within the resources voted for which he or she is accountable, including authority to:

• commit and certify expenditure, both cash and non-cash
• authorise payment and accept receipts
• enter into contracts for the supply or receipt of goods and services

Such authorities are subject, in all cases, to the same delegated limits as may, from time to time, be in force from the Treasury to HMRC.

The VOA CEO may delegate financial authority in writing to appropriate post-holders within the Agency.

In managing resources the VOA CEO must comply with the requirements of HMT’s Managing Public Money to ensure regularity, propriety and Value for money, and with all other relevant financial and accounting rules, including HMT’s Consolidated Budgeting Guidance. Additionally the Agency will follow the Cabinet Office spending controls.

The Agency shall operate management, information and accounting systems that enable it to review in a timely and effective manner its financial and non-financial performance against the budgets and targets set out in the corporate and business plans. The Agency shall inform HMRC of any changes that make achievement of objectives more or less difficult. As a minimum, the Agency shall provide the department with information monthly that will enable the department satisfactorily to monitor.

6. Reporting performance

A business plan setting out the Agency’s aims, objectives, business strategies, work programmes and performance forecasts for one or more years is developed in consultation with major clients. The VOA CEO submits the business plan for consideration and approval by the PAO and Treasury Ministers, following consultation with key client departments including MHCLG.

The principal performance measures for the Agency, covering financial efficiency, effectiveness and quality of service elements, are formally agreed between Treasury Ministers, the PAO and the VOA CEO. Since much of the Agency’s work is carried out for other departments and the devolved administrations, they are involved in setting the measures and targets for that work. The Agency reserves the right to review and recommend changes to performance measures as and when that might be appropriate.

Risk management

The Agency shall ensure that the risks that it faces are dealt with in an appropriate manner, in accordance with relevant aspects of best practice in corporate governance, and develop a risk management strategy, in accordance with the Treasury guidance Management of Risk: Principles and Concepts. It should adopt and implement policies and practices to safeguard itself against fraud and theft, in line with the Treasury’s guidance on tackling fraud.

7. Employees

Status of VOA employees

The Agency’s employees are civil servants and subject to the Civil Service Management Code. The employees’ terms of employment are with the Crown as the Valuation Office Agency is not a separate legal entity.

Responsibilities of the Chief Executive of the Agency

The Chief Executive of the Agency has delegated responsibility for the management of the Agency’s staff, subject only to the matters noted in the below paragraphs.

The civil service terms and conditions of service apply to the rates of pay and non-pay allowances paid to staff and to any other party entitled to payment in respect of travel expenses or other allowances, payment shall be made in accordance with the Civil Service Management Code except where prior approval has been given by HMRC to vary such rates.

Any proposal by the Agency to move from the existing pension arrangements, or to pay any redundancy or compensation for loss of office, requires the prior approval of HMRC. Proposals on severance must comply with the rules in chapter 4 of Managing Public Money.

Exercise of delegated responsibilities

The Chief Executive of the Agency exercises delegated responsibilities taking into account advice and guidance issued by the Cabinet Office. Recruitment and promotions are conducted in accordance with provisions and guidance issued by the Civil Service Commissioners concerning fair and open competition.

The Chief Executive of the Agency consults with HMRC on substantial changes within the exercise of delegated responsibilities, including proposals for pay awards, grading, performance management and terms and conditions (for the Agency’s staff outside the Senior Civil Service).

The Chief Executive of the Agency will operate any exit schemes in line with Cabinet Office guidance.

The Agency welcomes employees joining a trade union and playing an active part within it to make sure their views are represented. The Agency will maintain effective consultation arrangements with recognised trade unions.

The Agency attaches great importance to diversity and inclusion. The Chief Executive will comply with the Public Sector Equality Duty and wider government policy on diversity and inclusion.

The Chief Executive of the Agency has delegated responsibility for health and safety polices, ensuring that any policy is not inconsistent with HMRC. The Chief Executive is bound by all relevant health and safety legislation. The Agency maintains and develops health and safety policy, including the appointment of a health and safety officer.

Senior Civil Service

The pay, performance appraisal and grading of the Agency’s Senior Civil Service will accord with the general rules applying in HMRC, subject to any variations agreed by the Agency Chief Executive and HMRC. HMRC retains responsibility for substantive advancements into the Senior Civil Service as well as early releases and dismissals for inefficiency for HMRC and VOA Senior Civil Servants.

Statutory appointments

The Chief Executive and Commissioners of HMRC have devolved their responsibility for the appointment of Valuation Officers, Listing Officers, District Valuers and Rent Officers to the Chief Executive of the Valuation Office Agency.

8. Handling Parliamentary Questions, enquiries and complaints

The VOA provides Treasury (and where appropriate other) ministers with any information needed to answer Parliamentary Questions or deal with any other Parliamentary business, including debates concerning matters for which the Agency is responsible. Treasury Ministers decide how best to respond to Parliamentary Questions about the Agency. Such replies are published in Hansard.

Where an MP asks a Treasury Minister about any matter delegated to the Agency under this Framework Document, they may ask the Agency CEO to reply directly to the MP. The CEO may ask a relevant senior manager to reply direct to the correspondence, this also applies for members of the Scottish Parliament or Welsh Assembly in relation to matters delegated to the Agency under this Framework Document.

MPs, MSPs, AMs who have concerns about the work of the VOA may write to the Agency direct. If appropriate, the constituent may be advised to follow the Agency’s Complaints process and Code of Practice.

Members of the public who have a complaint about the Agency are encouraged to write in the first instance to the officer handling their case or the relevant operational manager. If necessary, they can then write to the Agency’s Complaints Investigation Team, and follow the Agency’s Complaints Code of Practice. If they remain dissatisfied and once they have exhausted the Agency’s 2-stage complaints process, they can refer their complaint to the Adjudicator for HMRC and VOA.

If members of the public remain unhappy with the Adjudicator’s final response to their complaint, they can refer their complaint to the Parliamentary and Health Service Ombudsman.

However, it is a legal requirement for such complaints to be referred via a MP or AM for complaints in England and Wales; there are separate Ombudsman for Scotland and Northern Ireland. The Chief Executive of HMRC, as PAO, is responsible for dealing with inquiries by the Parliamentary Ombudsman, but in the majority of cases he or she will delegate this responsibility to the Chief Executive of the Agency.

9. Provision of reserved services

The Agency normally enters into agreements with central government, the devolved administrations and other public bodies for which it undertakes work which is reserved to it. Such agreements specify:

• the nature of the services to be provided
• the basis on which work will be charged
• the management and statistical information to be supplied
• the processes for monitoring and reviewing the agreements, including where appropriate revisions following the outcome of Spending Reviews

The Agency also provides its clients with any information that they may reasonably require to enable them to evaluate performance and to satisfy themselves that best value is being obtained. Regular meetings to discuss the Agency’s performance against the service levels agreements are held with its major clients.

Provision of other services and commercial policy

The Agency may provide valuation services to any public authority and also to any other body where this is necessary or expedient in connection with the exercise of functions of a public nature or the management of money or assets received from a person exercising functions of a public nature.

In undertaking this work the Chief Executive of the Agency must be satisfied that:

• it will not conflict with the Agency’s core functions
• the price agreed for the work is consistent with the relevant guidance from HMT on Managing Public Money

10. Review of the agency

The Agency will be reviewed in line with the arrangements set out in the Cabinet Office’s Tailored Reviews: Guidance on the Review of Public Bodies.

Amendment

The PAO or the VOA CEO may propose amendments to the Framework Document. Such amendments may be made with the agreement of the Commissioners, subject to consultation with major clients of the Agency and the approval of Ministers.

Publication

Copies of this Framework Document will be placed in the Libraries of the Houses of Parliament.

Signatories to the framework document

Signed.…….. Signed……….

Date……… Date………..

(On behalf of HMRC) (On behalf of the Agency)

Framework document: Annex A

Statutory and other authorities covering the Agency’s activities

The Agency continues to operate under a number of different authorities in relation to its work. These include those devolved authorities to the VOA CEO by the Commissioners for HMRC in connection with HMRC’s responsibility for the care and management of the taxes they administer.

The principal authorities which relate to statutory officers within the Agency are:

• (a) in relation to a District Valuer:
  • authorities arising under the Housing Acts and the Community Infrastructure Levy Regulations 2010.
• (b) in relation to a listing officer:
  • authorities arising under the Local Government Finance Act 1992, and regulations made under it, concerning the compilation and maintenance of valuation lists in England and Wales
• (c) in relation to a valuation officer:
• authorities arising under the Local Government Finance Act 1988, and regulations made under it, concerning the compilation and maintenance of rating lists in England and Wales
• (d) in relation to a Rent Officer:
  • The Welfare Reform Act 2007
  • The Housing Act 1996
  • The Housing Act 1988
  • The Rent Act 1977
  • The Rent (Agriculture) Act 1976
• (e) various references in other primary and secondary legislation concerning the certification and apportionment of rateable values by valuation officers for different purposes in England and Wales and the authority to determine Community Infrastructure Levy appeals in accordance with the Planning Act 2008.

Section 10 of the Commissioners for Revenue and Customs Act 2005 applies to the Valuation Office Agency.

The Agency is also authorised by the Treasury to provide advice or assistance, including training, to overseas governments in connection with the development of land or property-based taxation systems.

Appendix C: links to documents referenced

VOA Annual Report and Accounts.

Consultation on the transitional arrangements for the 2017 business rates revaluation.

VOA’s gender pay gap report 2018.

Appendix D: background information on the steering group and review team

Steering group

Role: to test and challenge the assumptions and conclusions of the review team.

Name	Organisation	Role
Justin Holliday	HMRC	Chief Finance Officer – Chair of Steering Group
Mike Shipp	HMRC	Director - Change Assurance and Investment
Jo Farrar (Left Position March 2019)	Ministry of Housing, Communities and Local Government	Director General – Local Government and Public Services
Catherine Frances (Started March 2019)	Ministry of Housing, Communities and Local Government	Director General – Local Government and Public Services
Chris Megainey	Ministry of Housing, Communities and Local Government	Representative of MHCLG
Debra Carter	Welsh Government	Deputy Director – Local Government Strategic Finance Division
Clare Elliott	Department for Work and Pensions	Head of Division – Housing Delivery Division
Isabella Watson	Cabinet Office	Assurance Lead Public Bodies Team
Scarlett Graham	HMT	Deputy Director – Tax Administration Spending and Reform (TASR)
Melissa Tatton	VOA	Chief Executive – VOA - Attendee

Review Team

Role: to carry out the review, including setting the Terms of Reference, gathering and analysing evidence, and forming recommendations.

Name	Organisation	Role
Josina Bowering	HMRC	Review Lead
Steve Wilson	HMRC	Review Team
Mark Jeffreys	HMRC	Review Team
Sian Garnham	HMRC	Review Team Support

Appendix E – list of stakeholders consulted

One-to-one interviews

Organisation	Contact name(s)	Position in organisation
VOA – Senior Leadership Team (SLT)	Melissa Tatton	Chief Executive
	Aneen Blackmore	Chief Finance Officer
	Tim Bianek	Chief Transformation Officer
	Graham Brammer	Chief Operating Officer
	Alan Colston	Chief Valuer
	Philip Macpherson	Chief Digital & Information Officer
	Jonathan Russell	Chief People Officer
	Pedro Wrobel	Chief Strategy Officer
VOA – staff	Jonathan Bochenski	Director , Strategy, Policy & Customer
	Mark Wardell	Director, Information & Analysis
	Paul Philips	Head of Revaluation
	Graham Stalker	Head of PS professional guidance
	Liz Ratcliff	Head of Valuation Assurance & compliance
	Michael Pearce	Head of Litigation & technical policy
	Patricia Bowen	Director Property Services
	Sarah Hinchliffe	Director Customer Service Centres
	Thomas Lindie	Director, Regional Valuation & Property Data Units & Central operations
	Paula Dixon	Head of Customer Service Centres
	Toby Nerval	Director, Finance & Business planning
	Linda Wike	Head of Governance & Risk
	Harinder Mann
VOA - Non exec directors	Sue Hall	Non - exec
MHCLG	Alex Skinner	Director
	Alex Lim
	Chris Megainey
	Ben Toogood	Data
HMRC	Justin Holliday	Chief Finance Officer
	Mike Shipp	Director CAI
	Stephen Boyd	Estates
	Francesca Roberts	Corporate Finance
	Tim Addison	Internal Audit
	Emma Holdsworth	Internal Audit manager
	Maurice Mattholie	CDIO
	Andrew Fullard	CDIO
	Mark Wilson	SOLS
	Peter Loosley	SOLS
	Wendy Middleton	SOLS
HMRC Non exec director	John Whiting	Non-exec
Cabinet Office	Elliot Brinkworth
	Isabella Watson
	Francesca Conlon	Deputy Director
	Kuljit Dhillon	Deputy Director
	Thalia Baldwin	Deputy Geospatial Director
	Jamie Clark	Geospatial
Office of National Statistics	Jonathan Athow
HMT	Scarlett Graham	Deputy Director
	Matthew Dix
DWP	Clare Elliot
	Phil Sharples
Welsh Government	Debra Carter
Public and Commercial Services Union	Kevin Williams	Branch Secretary
Prospect	Rob Foot	Branch Secretary
Prospect	Tim Jaques	Branch Chair
Local Government	Sarah Pickup	Deputy CE LGA
Institute of Revenues Rating & Valuation	David Magor
Valuation L&PS Northern Ireland	Alan Bronte	Director
Royal Institution of Chartered Surveyors	Ben Elder	Global Director of Valuation
Rating Surveyors Association	Tom Emelyn Jones	President
Valuation Tribunal Service	Lee Anderson
Scottish Assessors	Ian Milton
Sponsor team	Neil Wolstenholme
	David Peskett
Gerald Eve	Simon Rees
Milton Keynes Council	Caroline Wright
Broadland district council	Jill Penn
Southwark council	Duncan Whitfield

Staff round table discussions:

• Bristol VOA staff
• Durham VOA staff
• Leeds VOA staff
• Plymouth VOA staff

Written submissions were also received from:

• The Chartered Institute of Public Finance & Accountancy
• Cooke & Arkwright chartered surveyors
• Federation of Small Businesses
• GL Hearn Ltd
• Montagu Evans
• Gerald Eve Chartered Surveyors
• Thurrock Council

The review team would like to record their thanks to all those who contributed, and to the VOA for their attention and helpful support during the review and the drafting of this report.