The Valuation Office Agency has formally dissolved. As of 1 April 2026, the organisation that handles property valuations for Council Tax and business rates now operates entirely within HM Revenue and Customs. If you own commercial property or are contesting a Council Tax band, your caseworker's email address has changed - but the valuations themselves have not.

What has actually changed

The administrative merger affects how the valuations team operates, not what they value or how they value it. Council Tax band assessments continue as normal. Business rates valuations follow the same methodology. The rent officer service (which sets rates for Housing Benefit claims) continues unchanged.

According to the UK government announcement (1 April 2026), the shift aims to reduce duplication and deliver between 5% to 10% administrative cost savings by 2028-2029. In plain terms: the same function, the same staff in many cases, same outcomes - but with HMRC handling the administration.

The practical consequence for taxpayers is straightforward. Valuations staff now have @hmrc.gov.uk email addresses instead of @voa.gov.uk addresses. Legacy VOA email addresses will forward temporarily, but caseworkers and customers have already moved to the new HMRC domain. If you are mid-challenge on a business rates valuation or a Council Tax band, confirm your contact's email address with your caseworker.

Why HMRC absorbed the Valuation Office

The merger forms part of broader tax system modernisation. HMRC already handles business rates collection and Council Tax administration for England and Wales. Housing the valuation function within HMRC streamlines these interconnected processes - valuations feed directly into tax assessments and collection.

This is not new policy. The government has indicated for several years that the VOA would eventually integrate with tax administration bodies. The 1 April 2026 date marks the formal completion of that integration.

No changes apply to Scotland or Northern Ireland, where different local taxation systems operate. The integration affects England and Wales only.

What you need to do

If you own commercial property subject to business rates, or if you are contesting a Council Tax band, your next action is to update your records. Confirm your caseworker's new email address. Check any pending correspondence - your caseworker's old email may be stale. If you have a challenge in flight, contact the Valuation Office helpline (now HMRC) to confirm contact details and timeline.

For landlords managing rental property, the rent officer service continues without disruption. If you claim Housing Benefit as a tenant, your rent assessment process remains the same.

The government confirms that core services - business rates valuation checks and challenges, Council Tax band challenges, and rent officer work - will continue uninterrupted. No backlogs or service delays have been publicised.

Speak to your accountant if you are managing a portfolio with multiple premises. They may wish to update your property tax administration records to reflect the HMRC contact points.