Pa gorff etholedig y mae Asiantaeth y Swyddfa Brisio yn atebol iddo mewn perthynas â'i waith ar ailbrisio'r dreth gyngor yng Nghymru?
An annual Service Level Agreement between the Welsh Government and the Valuation Office Agency (VOA) is in place for the provision of council tax valuation services in Wales. The VOA has sole statutory responsibility for assessing the values of domestic properties in Wales for council tax purposes. As the VOA is an executive agency of HMRC, it is independent of the Welsh Government.
In relation to its work on council tax reform, the VOA is accountable to the Welsh Ministers as a result of s21(2) of the Local Government Finance Act 1992, which allows the Welsh Ministers to set assumptions and principles. Currently, section 22B of the Act also allows for the date for a revaluation in Wales to be set by Welsh Ministers. However, the detailed methods of valuation are a matter for the VOA, and it is important that valuations are carried out independently.
The Chief Executive of the VOA is a HM Treasury appointed Accounting Officer, who is accountable for safeguarding the public funds for which the VOA is responsible for; and for the conduct of the agency’s day-to-day operations and management.