Commentary

I11.106 The Valuation Office

IHT, trusts and estates

I11.106 The Valuation Office

I11.106 The Valuation Office

Questions on the valuation of land are referred to the Valuation Office Agency or the Valuation and Lands Agency in Northern Ireland. The Valuation Office Agency is not a part of HMRC Trusts and Estates but an Executive Agency of HMRC1. The Valuation and Lands Agency is part of the Northern Ireland Civil Service and is an Executive Agency within the Department of Finance and Personnel2. The Valuation Office was originally created for the service of HMRC and is now also used for local taxation and compulsory purchase purposes as well as in connection with any

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