Sarah Sharp is the Deputy Director of Valuation Modernisation and Delivery at HMRC Valuation Office. She leads a programme of activity relating to Council Tax transformation including the 2028 Wales Council Tax revaluation and the High Value Council Tax Surcharge in England. She is responsible for commissioning valuation modelling and mass appraisal activities across both domestic and non-domestic properties. She has a breadth of experience both within the public and private sectors and is an experienced analytical and programme leader. Before VOA, Sarah was a senior analyst at the UK National Audit Office and regional director of an economic development consultancy, delivering large-scale and long-term programmes for UK national and local government.