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The Valuation Office Agencys Council Tax manual is primarily provided as practice guidance for Valuation Officers. The contents of the manual represent the Valuation Office Agencys (VOA) understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy.