Statutory Confidentiality & Public Register Rules
The Valuation Office Agency is an executive agency of HM Revenue and Customs (HMRC).
Under Section 18 of the Commissioners for Revenue and Customs Act 2005, VOA officers are bound by criminal sanctions against disclosing taxpayer information to third parties.
When you submit a challenge via GOV.UK, only VOA listing officers and your local billing council's finance department have access to the file.
However, you should be aware of the 'Street Review Risk': if the VOA investigates your road and realizes that an entire terrace was mistakenly banded too low, they have a legal duty to maintain an accurate list. While rare, this can theoretically result in neighbouring properties being moved up.