Billing authorities have a statutory duty under section 27(6) of the Local Government Finance Act 1992 to provide the Valuation Office Agency with any information which they consider would assist in maintaining council tax valuation lists.
The Valuation Office Agency's (VOA's) Automated Valuation Model (AVM) is not a database. It is the technology developed to support the valuation of dwellings. It draws on data held in the VOA's property database, which holds details of individual properties. The VOA has held information on properties for many years in order to maintain up to date valuation lists. All domestic properties appearing in the valuation list for the Royal Borough of Windsor and Maidenhead (60,837 as at 2 September 2009) are on the VOA's property database.