The Agency also provides additional valuation services to HM Revenue and Customs through its District Valuer Services business stream. This includes property valuations for the purpose of assessing taxes, such as capital gains and inheritance tax. District Valuer Services also provide a wide range of valuation services to the public sector, such as asset valuations for resource accounting and compulsory purchase advice on the purchase and sale of property, specialist building surveying advice, and valuation of mineral bearing property, landfill sites and plant and machinery.