Council Tax database, including addresses, characteristics and attributes of properties. Property attribute and transactions data underpin the information base necessary for the VOA to value properties correctly for property tax (Non-Domestic Rates and Council Tax) and for valuation work carried out for other public sector clients (e.g. Inheritance Tax and Capital Gains Tax). By statute non-domestic properties are revalued every 5 years and then appeals and material changes of circumstances are dealt with thereafter. There is no single source of information and the valuation process involves bringing together various data sources. However the Form of Return is a key compenent to allow VOA to establish a fair market rent for properties, which is the basis of rating assessments. Updated: Continuously as and when properties are built, altered or removed and when occupations are re-organised
