Code EF is available to use as a Value Significant Code (VSC) within the Valuation Office Agency's (VOA's) dwellinghouse coding system. It allows members of VOA staff to flag up that a property's value might be influenced by a functional/economic factor. An example of where a code EF has been applied is where a property or group of properties is close to an industrial area, which might affect value to an extent that it/they should be differentiated from other similar properties in the wider locality.