The Valuation Office Agency ('VOA') is an executive agency sponsored by Her Majesty's Revenue and Customs1, and was created in 1991 through the merger of the valuation office organisations for England and Wales and for Scotland2.The VOA exists to provide a range of estate surveying and valuation services to government departments and to other clients in the public sector.
Most of the work of the office consists in helping local authorities to administer the rating and council tax systems
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