Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the merger of the Valuation Office Agency into HM Revenue and Customs on (a) Ministerial accountability and (b) the ability of Ministers to amend valuation practices.

Moving the VOA’s functions into HMRC will strengthen direct accountability to Ministers, helping to improve the experience of taxpayers and businesses and support the delivery of the government's commitments to reform business rates and modernise the tax system.

The Valuation Office Agency has a legal responsibility to provide independent and impartial advice on property valuations based on appropriate evidence and methodology. It does this using internationally recognised valuation approaches for property taxation. It will continue to do this following the merger with HMRC.