Expenditure incurred by the Valuation Office Agency was as follows:
(a) Attendance for delegates at the Whitehall and Industry conferences in June and December 2008 and fees in recruiting non executive directors for the agency were £10,089.
(b) and (c) None. Payments to trade unions such as the Public and Commercial Services Union and Prospect represent subscriptions from staff who are members of those unions. The agency deducts these fees as part of its payroll processes and pays them to the unions on behalf of those staff who are members. As such this is not agency expenditure.
(d) Marketing material at the Institute of Revenues, Rating and Valuation conference, cost £475.
(e) Training material for performance and coaching, in relation to Making Change Happen in 2008-09, cost £352.