There is a statutory requirement to notify the Valuation Office Agency of any changes, which may affect the valuation lists.
The Council must provide details, which include the following:
Any property, which is or may become liable for Council Tax
Any list entry that requires alteration
In respect of the above the following detail should be provided:
Address of property
Nature of the event giving rise to the alteration
The effective date of the alteration
The reference number that has been ascribed.
The reports are to be issued to the VOA on a regular basis (monthly) in accordance with the Service Level Agreement between the Council and the VOA.
The authority has a VOA Service Level Agreement and we are obliged to ensure that we submit responses in line with the agreement
All amendments to the list should be forwarded to the VOA – it is an individual responsibility of officers to ensure compliance.
Ultimately it will be for the VOA to decide if a chargeable dwelling should be entered into the list although they will of course look to us for advice and in particular to report to them any new or altered premises for inclusion within the list.
We are obliged to report all situations which may affect the Valuation list including both new and altered premises. Primarily information will be received by the authority via a number of sources:
Inspection of premises by the visiting officer
Information received from Building Control sections
Information received from Planning Sections
It is essential that all changes are reported to the VOA and a memorandum has recently been issued to all authorities restating the importance of these reports especially in relation to the forthcoming revaluation.
The statement from DCLG is shown in full at the link below:
