Valuation Office
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The Valuation Office Agency is a government body in the United Kingdom. It is an Executive Agency of Her Majesty's Revenue and Customs (and therefore of HM Treasury).
The Agency values properties for the purpose of Council Tax and for non-domestic rates in England and Wales (in Scotland this function is performed by the Scottish Assessors). The VOA also values properties throughout Great Britain for the purpose of assessing taxes collected by HMRC.
The equivalent body for Northern Ireland is the Valuation and Lands Agency.
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