Glossary

Valuation Office Agency (VOA)

The government agency that sets and reviews council tax bands for every home in England and Wales.

The Valuation Office Agency is an executive agency of HMRC. It maintains the council tax valuation list — the official record of which band every home in England and Wales is in — and is the only body that can change your band. Challenges start with a proposal to the VOA; if you disagree with their decision you can appeal to the Valuation Tribunal.

Related terms

Proposal
The formal name for a council tax band challenge submitted to the VOA.
Valuation Tribunal
The independent body that hears council tax band appeals when a proposal to the VOA fails.
Listing officer
The VOA official responsible for the valuation list in a particular billing area.

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