Guidance

Valuation Office Agency and local authorities

Updated 23 January 2024

Working together to support their shared customers

Who we are and our functions

Valuation Office Agency	Local Authorities
Compiles and maintains statutory lists of rateable values for non-domestic properties, and statutory lists of Council Tax bands for domestic properties.	Revenues & Benefits Teams are responsible for billing and collection of Non- Domestic Rates and Council Tax, as well as notifying the VOA of changes needed to Non-Domestic Rating and Council Tax lists.
Rent Officer Functions support the Department for Work and Pensions in Housing Benefit and Local Housing Allowances for England.	Local Authority Housing Benefit Teams handle Housing Benefit claims.

Purpose of this document

This document sets out our aspirations for the way the Valuation Office Agency (VOA) and local authorities (LAs) work together to deliver their valuation, revenue, and benefit functions.

It is not intended to replace any existing agreements and guidance but adds key principles to support our relationship.

Each partner to this agreement has distinct statutory responsibilities, we will aim to work together to ensure the most effective join-up between our services – providing trusted and reliable property valuations and prompt, accurate billing.

The document sets out the understanding and commitment to working together to support our shared customers, carrying out our functions and promoting proactive and positive two-way communication. It will:

• define roles of Valuation Office Agency and local authorities
• provide an overview of VOA teams
• formalise our commitment to collaborative working

Local authority teams and responsibilities

Billing Authority

• submitting reports (referred to as Billing Authority Reports (BARs)) informing the VOA of any changes to domestic or non-domestic properties
• providing VOA with lists of non-domestic occupiers

Housing Benefit

• submitting applications for determinations of rent in respect of claims for Housing Benefit

Street Naming and Numbering

• informing the VOA (and other bodies) of property numbers or names and street/road name allocations

Valuation Office Agency’s Teams and Responsibilities

Customer Service Centre (CSC)

• Contact Teams: handle telephony, email, hardcopy post and disclosure requests. They are the gateway to all VOA services, handling contact across all VOA workstreams.
• Registration Teams: Our registration teams are responsible for registering Council Tax, non-domestic and Housing Allowance reports. They action administrative alterations, handing-off the remaining reports to the relevant team.
• Market Information Team: Our market information team collates Occupier List information and collect market information. They provide the foundation service for the revaluation of non-domestic properties by the collection of market information.

Valuation Units

• Regional Valuation Unit (RVU): responsible for compiling and maintaining lists detailing the rateable value (RV) of commercial properties for non-domestic rates (NDR)
• National Valuation Unit (NVU): valuing highly specialist and complex properties and all non-domestic work in Inner London

Council Tax Unit (CT)

• responsible for compiling and maintaining lists of Council Tax bands

Rent Officer Function (ROF)

• determining Local Housing Allowance (LHA) rates across England; advising LAs of the maximum subsidy level payable for housing benefit claims and maintaining a register of fair rents for regulated tenancies in England

Information, Data and Analysis (ID&A) Statistics

• ID&A and Statistics Teams: produce regular data and statistics to support LAs with forecasting

Local Authority Engagement Team (LAET)

• provides an escalation route for local authorities and develops proactive engagement between us

Partnership Working

Expected service levels and statistics

The VOA publishes its performance targets within its annual business plans for Council Tax (CT), non-domestic rating (NDR) and Rent Officer Functions (ROF).

The VOA also publishes official statistics on non-domestic rating and Council Tax on GOV.UK, including all planned publication dates for the financial year.

Two-way communication

We will create opportunities to have two-way feedback mechanisms, to improve the way we work together. The VOA will aim to continue hosting stakeholder forums, working and focus groups and attend individual and group local authority meetings in the interest of strengthening our working relationships.

Local Authority Engagement Team

The VOA’s Local Authority Engagement Team provides an escalation route for local authorities. The team also:

• focuses on ways we can develop and improve our operational relationships and services
• aims to ensure relevant changes and points of interest are communicated to local authorities
• produces a regular newsletter for local authorities
• champions partnership working and explores opportunities that enable us to deliver a more effective end to end service for our joint customers

Welsh Language

The VOA has a Welsh Language Scheme in place, prepared under Section 21 of the Welsh Language Act 1993. The Scheme specifies the measures the VOA will take to treat the English and Welsh on a basis of equality and how it intends to ensure a parity of quality between our Welsh and English services. In accordance with our Scheme, we are working to ensure Welsh speaking customers have access to the very best support.

Working Together

To best serve the interests of our shared customers, we will aim to:

• seek out opportunities to improve the customer experience whilst ensuring we deliver value for money for the taxpayer ​
• work with each other to ensure the best use of our resources, consulting with each other to have a clear understanding of our respective roles ​
• seek improvements to the ways in which we work together, making the most of opportunities such as stakeholder forums and working/focus groups ​
• ensure the information we share with each other is accurate and complete​
• identify and raise any issues as soon as possible. There can be no financial redress considered between public bodies, but we will aim to resolve issues quickly ​

The VOA will support the sharing of non-domestic rating information with LAs who have signed the Information Sharing Agreement and Protocols, via the Local Authority Information Gateway.​

Overarching obligations

Our respective responsibilities for delivery are:

Billing Authority Report (BAR)

The mechanism local authorities use to inform VOA of changes to domestic and non-domestic properties.

Valuation Office Agency	Local Authority
• inform local authorities via our BA data transfer site when we reject a BAR, providing a clear reason • work to the performance measures set out in our business plan	• provide regular submission of reports, aiming to meet the BAR Submission Standards • submit BARs using the online BARs submission service where possible • utilise online services and guidance

Changes to Lists

Council Tax List – sets out the Bands of all domestic properties in England and Wales.

Rating List – sets out all rateable values for non-domestic properties in England and Wales.

Valuation Office Agency	Local Authority
• inform local authorities of any report or case which has resulted in a change to the List • inform local authorities of any report considered but no change to the List is required • publish dates of update schedules	• download and use data provided

Completion Notices 

Completion Notices are documents issued by the local authority on new buildings or buildings created by the alteration of an existing building. The notice specifies the date of ‘completion’ and consequently when liability for council Tax or Business Rates will commence. 

Valuation Office Agency 

• Retain and refer to any certificates issued 

Local Authority 

• Supply the VOA with a copy of any completion notices which it serves or withdraws, or where it agrees a completion day with the prospective ratepayer

Occupier Lists

Local authorities in England have a statutory duty to provide the VOA with lists of occupiers of all non-domestic properties. As part of the VOA’s work to deliver periodic revaluations of non-domestic properties, they typically contact around one million ratepayers to collect the specific rent and lease information needed – Occupier Lists support this area of work.

Valuation Office Agency	Local Authority
• works with local authorities to support the provision of occupier lists	England • provides occupier lists quarterly on or before 15 January, 15 April, 15 July and 15 October Wales • provides occupier lists in line with the English regulations where possible

Certificates

Issued by VOA to assist billing and collection

Valuation Office Agency	Local Authority
• issues Transitional Certificates (England only) where appropriate • provides renewable energy certificates on request • provides Section 44a certificates on request (an apportionment of the rateable value of a hereditament which is partly occupied)	• identifies qualifying projects for renewable energy • when requesting a Section 44a certificate – provides owner/occupier’s name, Rating List details and details of accommodation which LA regards as unoccupied

Estimate of Rateable Value

Requests for valuation estimates may be requested by local authorities (only) to assist with forecasting future revenue.

Valuation Office Agency	Local Authority
• provides as accurate an estimate of rateable value as possible to assist with forecasting future revenue	• requests estimate of rateable value by submission of Billing Authority Report • provides sufficient information to allow an estimate to be calculated, including plans

Local Housing Allowance and Housing benefit

Local Housing Allowance (LHA) is a flat rate allowance used in the calculation of a tenant’s Housing Benefit claim. Housing Benefit claims are handled by the Local Authority Housing Benefit Department and the Rent Officer helps by providing rental valuations.

Valuation Office Agency	Local Authority
• works to the performance measures set out in our business plan • monitors Local Housing Allowance Data Share uploads	• refers all cases that are exempt from Local Housing Allowance (LHA), providing full details of the claim • provides Local Housing Allowance Data Share uploads • provides relevant information to VOA regarding ‘potentially violent people’ (PVPs)