The Valuation Office Agency ceased to exist as a separate executive agency on 1 April 2026, with its functions transferred to HM Revenue and Customs as the new Valuation Office within HMRC's structure.

The integration was announced in April 2025 as part of the government's Tax Update: Simplification, Administration and Reform programme, designed to reduce administrative duplication and increase ministerial oversight of property valuation functions. The move is expected to deliver 5% to 10% additional savings in Valuation Office administrative costs by the 2028-29 tax year.

Property valuations conducted by the former VOA supported collection of over £62 billion in Council Tax and business rates during 2025-26. The Valuation Office will continue delivering statutory services including business rates valuation checks and challenges, Council Tax band challenges, and rent officer functions within HMRC's operational framework.

Customer-facing services remain unchanged, with the Valuation Office helpline and online contact forms continuing to operate. Caseworker email addresses will transition to '@hmrc.gov.uk' domains, though emails to existing VOA addresses will continue to be received during a transition period.

Context

The consolidation forms part of the government's broader Whitehall restructuring initiative to streamline arm's-length bodies and enhance operational efficiency. The integration aligns property tax valuation functions with HMRC's digital transformation roadmap and supports the administration's commitment to modernise the UK tax system.