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Guidance and regulation

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From Valuation Office Agency (VOA)
  • Valuation Office Agency complaints procedure

    The Valuation Office Agency’s (VOA) complaints procedure supports the VOA in providing a quality service.

    • From: Valuation Office Agency
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  • Part 3: Unoccupied new and altered buildings and completion notices

    The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

    • From: Valuation Office Agency
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  • Universities and university colleges

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Retail warehouses

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Factories, workshops and warehouses

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Section 12: Reliefs for Loss on Sale of Land After Death

    The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.

    • From: Valuation Office Agency
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  • Part 1: Severance and injurious affection

    The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.

    • From: Valuation Office Agency
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  • Section 7: revenue basis of market value - general principles

    The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.

    • From: Valuation Office Agency
    • Updated:
  • Serviced apartments

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Sports and leisure centres (private)

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
    • Updated:
  • Inheritance Tax Manual

    The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.

    • From: Valuation Office Agency
    • Updated:
  • Cemeteries and burial grounds

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Part 8: Disrepair and Works of Redevelopment/Reconstruction Practice Note 1- Rating (Valuation) Act 1999

    The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.

    • From: Valuation Office Agency
    • Updated:
  • Part 7 - Appendix 2: Rebus sic stantibus

    Guidance on the interpretation of the 'rebus sic stantibus' principle following the decision of the Court of Appeal in the case of Williams (VO) v Scottish & Newcastle Retail Ltd and Allied Domecq Retailing Ltd.

    • From: Valuation Office Agency
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  • Part 2: Basic loss and occupiers loss payments

    The Valuation Office Agency`s technical manual covering all aspects of compulsory purchase and compensation.

    • From: Valuation Office Agency
    • Updated:
  • Local Housing Allowance (LHA) rates applicable from April 2018 to March 2019

    Tables showing the method used to produce the Local Housing Allowance rates in accordance with statute.

    • From: Valuation Office Agency
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  • Rating Cost Guide 2023

    This is the eighth edition of the Valuation Office Agency’s Rating Cost Guide (the Guide).

    • From: Valuation Office Agency
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  • Kennels, catteries and animal boarding

    This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.

    • From: Valuation Office Agency
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  • Fair rent registration: jurisdiction

    Where the Rent Officer determines whether the tenancy qualifies for the rent to be registered.

    • From: Valuation Office Agency
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  • Section 8

    The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

    • From: Valuation Office Agency
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