With effect from April 2026, the Valuation Office Agency (VOA) has been incorporated into HM Revenue & Customs (HMRC) as a cost-saving measure. As a result, the VOA has ceased to exist as a separate executive agency.

The Valuation Office will now operate as part of HMRC and will be responsible for valuing business rates and council tax.

Businesses have been advised that this change will not affect the services previously provided by the VOA. The Valuation Office will continue to manage business rates valuation checks and challenges, council tax band appeals, and the work undertaken by rent officers.

The Valuation Office customer helpline and online contact form remain available. However, you may notice that caseworker email addresses now end in ‘@hmrc.gov.uk’.

See: https://www.gov.uk/government/news/valuation-office-joins-hm-revenue-and-customs