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Guidance: Valuation Office Agency: information for local authorities

Valuation Office Agency

January 9
10:58 2025

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Local Authority Engagement Team

The Local Authority Engagement Team (LAE) works with Local Authorities (LAs), building partnerships which aim to support LAs in their interactions with the Valuation Office Agency and provide a consistent point of contact.

The team support LAs through:

  • production of an LA specific newsletter

  • regular upskilling events

  • working groups

  • meetings

  • dedicated LAE Team mailbox to deal with LA high level enquiries: laengagement@voa.gov.uk

  • using insight to represent the needs of LAs

  • updating this guidance page and the LA information hub

On this page, the LAE Team provide a curated reference guide of information to support LAs in their council tax, business rate and VOA activity.

Council Tax

Description: In this section you will find guidance and links that will be helpful for LAs when it comes to understanding council tax. This includes links to our council tax manual and other sources that explain how the VOA bands domestic property for council tax.

Council Tax Manual

Council Tax practice notes

The VOAs technical manual for assessing domestic property for Council Tax.

How domestic properties are assessed for Council Tax

Find out how domestic properties are valued for Council Tax bands.

Check your Council Tax band

Use this service to find the Council Tax band for a home in England or Wales by looking up its address or postcode.

Estimate of Council Tax Band

We do not provide estimates for Council Tax.

NDR

Description: In this section you will find guidance and links that will be helpful for LAs when it comes to understanding business (non-domestic) property. This includes links to our rating manual and other sources that explain how the VOA rates non-domestic property.

Rating Manual

The VOAs technical manual for the rating of business (non-domestic) property.

Find and check your business rates valuation

Use this service to find the rateable value of a property in England or Wales.

How non-domestic (business) properties are valued

Find out how the VOA calculates a rateable value for business rates.

Renewable energy certificates (PDF)

Further information on Renewable Energy Certificates is available in our Rating Manual.

Transitional Relief

Further information about Transitional Relief is available in our Rating Manual.

Improvement Relief

Information about Improvement relief is available in our Rating Manual.

Partly occupied hereditaments

Information about apportionment of rateable value for a partly occupied hereditament (Section 44a) is available in our Rating Manual.

Check, Challenge Appeal (CCA)

CCA England

In 2017 new regulations were introduced for England only regarding the procedure for challenging the assessments of properties for all rating lists compiled on or after 1 April 2017. The new system in England is referred to as Check Challenge Appeal.

CCA Wales

In 2023 new regulations were introduced for Wales regarding the procedure for challenging the assessments of properties for all rating lists compiled on or after 1 April 2023. The new system in Wales is referred to as Check Challenge Appeal or Gwirio, Herio, Apelio in Welsh.

For rating lists compiled before 1 April 2023 in Wales the previous procedures still apply.

Group Pre Challenge Reviews (GPCR)

Information on group pre-challenge reviews, including what they are and when they can be requested.

NDR scat codes (PDF, 295 KB, 13 pages)

These codes identify the type of property, their use and how the rateable value (RV) has been worked out.

Estimates of rateable value

Requests for estimates may be requested by LAs (only) to assist with forecasting future revenue.

These should be submitted by a Billing Authority Report (BAR).

We will provide as accurate an estimate as possible to assist with forecasting future revenue this information is not for onward sharing.

Please do not request an estimate where you already have an outstanding BAR.

Further information on estimated assessments is available in our Rating Manual.

Work processes

Description: In this section you will find guidance and links that will support LAs with submitting council tax and business rate reports. You will also find information about our various LA-specific services, for example the Local Authority Gateway.

Billing Authority Submission Standards

The guide sets out the information Billing Authorities (BAs) need to submit with a report to the VOA.

The submissions standards are to enable the VOA and BAs to work more effectively together in maintaining the local taxation lists.

Local Authority Information Gateway

The LA Information Gatewayallows the VOA to share certain non-domestic rating information with LAs for a qualifying purpose to a qualifying person. It is for use by BAs only, and other requests will be declined.

Before submitting a request, BAs should read the guidance and check they have an Information Sharing Protocol and Information Sharing Agreement in place.

LA Information Gateway Guidance

This guidance provides additional support for LAs who are using the Local Authority Information Gateway.

Information Sharing Agreement and Protocol templates

These information sharing templates are for use by BAs in England and Wales. LAs must have signed and returned these documents to the VOA before we can consider any requests.

Submitting a Gateway request

This page allows BAs to submit req

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