In 1998 the VO underwent a large scale re-organisation which saw a large reduction in the size of the regional layer of management and the closure of regional offices. The district valuer post in the local office was abolished and there was a reorganisation of the local offices into 24 Groups each headed by a Group Valuation Officer. A number of regionally-based specialist rating units were set up to take over responsibility from the local offices for the more complex or higher-value non-domestic rating assessments. As part of this re-organisation further offices were closed leaving a total of 85. As of 2017-2018 the VOA continues to undergo transformation with further office closures in England and Wales.