2025 09 01 Lanarkshire Valuation Joint Board - Agenda Pack
North Lanarkshire Council · 1 September 2025
Back to Lanarkshire Valuation Joint Board — 1 September 2025 and its agenda
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Tuesday, 26 August 2025 Dear Councillor Lanarkshire Valuation Joint Board The Members listed below are requested to attend a meeting of the above Board to be held as follows:- Date: Monday, 01 September 2025 Time: 14:00 Venue: By Microsoft Teams and Committee Room 1, The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Clerk to the Board Members Walter Brogan (Convener), Jim Reddin (Depute Convener), Bob Burgess, Janine Calikes, Ross Clark, Colin Dewar, Martin Hose, Margaret Hughes, Lesley Jarvie, Tom Johnston, Gavin Keatt, Mark McGeever, Alex McVey, Nicky Shevlin, Anne Thomas Substitutes Mathew Buchanan, Monique Equi, Geri Gray, Cal Johnston-Dempsey, Richard Nelson, Carol Nugent, Norman Rae, Margaret B Walker 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Lanarkshire Valuation Joint Board held on 2 June 2025 submitted for approval as a correct record. (Copy attached) 3 - 12 Monitoring Item(s) 3 Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board Report dated 30 July 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 13 - 16 Item(s) for Noting 4 Resignation of Assessor and Electoral Registration Officer Report dated 21 August 2025 by the Clerk to the Lanarkshire Valuation Joint Board. (Copy attached) 17 - 18 5 Progress Update Report dated 25 August 2025 by the Assessor and Electoral Registration Officer. (Copy attached) 19 - 32 Urgent Business 6 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Stuart McLeod Clerk Telephone: 07385 370 117 Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 2
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LANARKSHIRE VALUATION JOINT BOARD Minutes of meeting held via Microsoft Teams and in Committee Room 1, Council Offices, Almada Street, Hamilton on 2 June 2025 Convener: Councillor Jim Reddin (Depute), North Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Margaret Hughes, Councillor Lesley Jarvie, Councillor Tom Johnston, Councillor Anne Thomas South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar, Councillor Gavin Keatt Councillors’ Apologies: North Lanarkshire Council Councillor Alex McVey, Councillor Nicky Shevlin South Lanarkshire Council Councillor Walter Brogan (Convener), Councillor Janine Calikes, Councillor Lynsey Hamilton, Councillor Martin Hose, Councillor Mark McGeever Attending: Lanarkshire Valuation Joint Board C Maxwell, Assessor and Electoral Registration Officer; J Dell, Assistant Assessor and Electoral Registration Officer Clerk’s Office S Jessup, Administration Assistant; S McLeod, Administration Officer, South Lanarkshire Council Treasurer’s Office J Taylor, Treasurer to the Board; Y Douglas, Audit and Compliance Manager; L O’Hagan, Head of Finance (Strategy) 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Lanarkshire Valuation Joint Board held on 3 March 2025 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. 3 Revenue Budget Monitoring 2024/2025 - Lanarkshire Valuation Joint Board A report dated 20 May 2025 by the Treasurer was submitted:- providing an update on the 2025/2026 revenue budget providing a forecast for the year to 31 March 2026 providing actual expenditure as at 18 April 2025 2 3
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The Board, at its meeting on 2 December 2024, had approved a net budget of £4.064 million for 2025/2026. This had been funded by Council requisitions (£1.532 million each from North and South Lanarkshire Councils) and £1.000 million from Reserves. The budget included an assumption that the allocation of Barclay funding would total £0.718 million. The Local Government Finance Order 2025 had since confirmed that North and South Lanarkshire Councils would each be allocated additional Barclay funding of £0.009 million for 2025/2026, resulting in an additional £0.018 million being transferred to the budget for 2025/2026. To take account of the additional Barclay funding, the level of anticipated spend for 2025/2026 had been revised and the budgets for net expenditure and funding from requisitions and Reserves had both been increased by £0.018 million. Those adjustments, as detailed in the report and Appendix A to the report, took the overall budget for 2025/206 to £4.082 million. The actual spend as at 18 April 2025 was £0.287 million. The Treasurer responded to a member’s question regarding the sufficiency of Barclay funding. The Board decided: (1) that the revision to the Lanarkshire Valuation Joint Board’s Revenue Budget for 2025/2026, as detailed in the report, be noted; (2) that the forecast to 31 March 2026 of a breakeven position, as detailed in Appendix A to the report, be noted; and (3) that the actual expenditure to 18 April 2025 of £0.287 million, as detailed in Appendix A to the report, be noted. Councillor Keatt joined the meeting after consideration of the above item of business 4 Internal Audit Annual Assurance Report 2024/2025 A report dated 5 May 2025 by the Executive Director (Finance and Corporate Resources) South Lanarkshire Council was submitted:- on the progress and performance of Internal Audit in the provision of internal audit services to Lanarkshire Valuation Joint Board (LVJB) in 2024/2025 providing an independent audit opinion on the adequacy and effectiveness of the Board’s framework of governance, risk management and control arrangements for the year ended 31 March 2025 South Lanarkshire Council delivered an internal audit service to LVJB that conformed with a set of internal audit standards that ensured delivery of a professional, independent and objective service that supported good governance and the Board’s objective to deliver equitable, customer focused and professional valuation and electoral services for all its stakeholders. As reported to the Board at its meeting held on 3 March 2025, the new Global Internal Audit Standards were applicable from 1 April 2025. The Internal Audit Annual Assurance Report in relation to the LVJB covered:- workload and performance basis of the audit opinion delivery of audit actions summary of overall assurance and audit opinion 4
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The opinion of Internal Audit for the year 2024/2025 was that, overall, reasonable assurance could be placed on the adequacy and effectiveness of the Board’s framework of governance, risk management and control arrangements for the year ending 31 March 2025. The Assistant Assessor and Electoral Registration Officer responded to a member’s question on workload related to the application process for Voter Authority Certificates. The Board decided: (1) that the content of the 2024/2025 Internal Audit Annual Assurance Report be noted; and (2) that it be noted that the opinion expressed within the 2024/2025 Internal Audit Annual Assurance Report informed the 2024/2025 Annual Governance Statement for the Lanarkshire Valuation Joint Board. [Reference: Minutes of 3 June 2024 (Paragraph 5) and 3 March 2025 (Paragraphs 4 and 6)] 5 Annual Governance Statement A report dated 9 May 2025 by the Treasurer was submitted on the Annual Governance Statement for 2024/2025 which would be included in the Lanarkshire Valuation Joint Board’s 2024/2025 Annual Accounts. The Board’s Annual Governance Statement 2024/2025, attached as Appendix 1 to the report, provided details of the systems for internal control which were in place to ensure a robust governance structure. For 2024/2025, the Internal Auditor’s opinion was that the systems for internal control were effective. In terms of continuous improvement, the annual audit review would provide recommendations to assist management to improve the control environment as well as an assessment of the adequacy of existing systems and procedures, including identifying any necessary improvements to maintain and improve the Board’s governance arrangements. The Head of Finance (Strategy) responded to a member’s question requesting clarification of the meaning of segregation of duties. The Board decided: that the Annual Governance Statement, attached as Appendix 1 to the report, be approved for inclusion in the Lanarkshire Valuation Joint Board’s 2024/2025 Annual Accounts. 6 2024/2025 Annual Report and Accounts – Lanarkshire Valuation Joint Board A report dated 20 May 2025 by the Treasurer was submitted on the Lanarkshire Valuation Joint Board’s Annual Report and Accounts for the financial year ending 31 March 2025. At its meeting on 3 March 2025, the Board had been advised of a probable outturn transfer to Reserves of £0.414 million. Appendix 1 to the report detailed the actual position for the Board for the year ended 31 March 2025 which showed a transfer to Reserves of £0.500 million. An explanation for the variance in the transfer to Reserves of £0.086 million was provided in the report and Appendix 1. 5
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The unaudited Annual Report and Accounts, attached as Appendix 2 to the report, detailed the Revenue Accounts and Balance Sheet position as at 31 March 2025 which showed a net surplus of £0.293 million. After implementing statutory accounting practice, the net position on the Board’s General Fund Balance was a surplus of £0.500 million, as shown in appendices 1 and 2 to the report. This sum, when added to the General Reserve of £1.975 million carried forward from 2023/2024, gave the Board a closing General Reserve position of £2.475 million at 31 March 2025. This was £0.086 million higher than anticipated as part of the probable outturn. The strategy for use of Reserves in future years was detailed in a separate report to this meeting of the Board and was reiterated in the Management Commentary included in the Annual Report and Accounts. The Head of Finance (Strategy) responded to a member’s question on the adequacy of the level of Reserves. The Board decided: that the unaudited Annual Report and Accounts for Lanarkshire Valuation Joint Board for the year ended 31 March 2025, attached as Appendix 2 to the report, be approved for submission to the external auditors, Audit Scotland. [Reference: Minutes of 3 March 2025 (Paragraph 3)] 7 Revenue Budget Strategy 2026/2027 to 2028/2029 – Lanarkshire Valuation Joint Board A report dated 20 May 2025 by the Treasurer was submitted providing a:- medium-term Revenue Budget Strategy for Lanarkshire Valuation Joint Board (LVJB) for 2026/2027 to 2028/2029 Reserves Strategy for LVJB The LVJB budget for 2025/2026 had been approved by the Board at its meeting held on 2 December 2024. The 2024/2025 Annual Accounts showed a surplus of £0.500 million transferred to Reserves at the end of this financial year. This was higher than the anticipated transfer presented to the Board in December 2024 (£0.414 million) and reflected the year-end outturn position. This would be added to the Reserves carried forward from the previous financial year (£1.975 million) and would mean a balance on Reserves of £2.475 million. The Board’s budget for 2025/2026 now totalled £4.082 million following adjustments to take account of additional Barclay funding of £0.018 million. As noted in the Revenue Budget Monitoring 2025/2026 report, there was a projected underspend of £0.200 million in 2025/2026 that would require £0.800 million from Reserves in 2025/2026, which would leave a balance on Reserves of £1.675 million for future years. Details of the revenue budget for 2025/2026 to 2028/2029 and the medium-term Revenue Budget Strategy for LVJB for 2026/2027 to 2028/2029 were provided in Appendix 1 to the report. The main principles on which the Strategy was based were as follows:- the employee cost budget reflected the proposed structure which was the minimum the Board could operate within the budgeted cost of the proposed structure assumed staff were all fully qualified and paid at the highest scale point of each grade the budget included a staff turnover target of 8.5% per annum a level of pay award had been assumed for each of the 3 years to be funded by the increased use of Reserves 6
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that price increases were managed by efficiencies generated by the Board each year that Barclay funding was assumed at the same level as 2025/2026 As part of the Strategy, the level of council requisitions would be increased by £0.320 million into 2026/2027 (£0.160 million each from North and South Lanarkshire Councils). This increase reflected the reinstatement of a prior year budget decision where a temporary reduction had been approved in relation to reduced superannuation costs. In addition, as noted by the Board at its meeting on 2 December 2024, the reinstatement of the £0.528 million temporary reduction in requisitions had been considered as part of the medium- term Strategy. It was proposed that the level of council requisitions be increased by £0.528 million into 2027/2028 (£0.264 million per council). This increase reflected the reinstatement of the prior year budget decision where a temporary reduction was approved in relation to the use of Reserves in 2025/2026. Thereafter, council requisitions would remain at 2027/2028 levels into 2028/2029. A summary of the impact on Reserves across the 3 years of the Strategy was provided in the report and full detail of the impact was provided in Appendix 1 to the report. In the final year of the Strategy, the Board would have utilised all of the Reserves balance available. Moreover, there would be a shortfall in that year as the required use of Reserves in 2028/2029 was £0.645 million, however, only £0.158 million of Reserves were available, as shown in Appendix 1 to the report, with expenditure of £4.575 million anticipated and funding available of £4.088 million (a shortfall of £0.487 million). In order to reduce this reliance on Reserves and manage the anticipated shortfall, the Board would need to reduce costs in the years up to 2028/2029. This cost reduction would need to be considered alongside workload and staffing requirements. There was also the potential that further funding might become available for Council Tax valuations in future, however, there was no estimate of any value at this time or what additional workload and staffing requirements would be required for this valuation work. A review would be undertaken on the reliance on Reserves into 2026/2027, which would include planning scenarios on how the estimated future funding shortfall could be managed. The outcome of this review would be reported to a future meeting of the Board. There was a continued risk that Barclay funding might not be recurring and there was the potential that, beyond 2025/2026, the Board would require to cover the risk of Barclay funding being reduced or removed. The £1.675 million balance of Reserves at the end of 2025/2026 was considered appropriate to mitigate this risk and manage any reduction in budget into 2026/2027. However, this would mean that the staffing structure operated by the Board would need to be reduced more quickly than anticipated, in order to reduce the reliance on Reserves. An update would be presented to the Board after the Local Government Settlement for 2026/2027 was available and this would be taken into account as part of the review on the reliance on Reserves. There was no prescribed minimum or maximum level of Reserves which should be held by a Joint Board, however, it was appropriate that the Board held money in reserve which could be utilised if the need arose in any financial year. To facilitate this, notwithstanding the position as detailed in Appendix 1 to the report, any underspends which arose in year would be transferred to Reserves at the end of the financial year. As a body that was predominantly funded by contributions from councils under the direction of the Board, the Board would manage its budget in year with any risk items identified to the Treasurer as required. Any budget pressures and funding solutions would be considered by the Assessor and Electoral Registration Officer and the Treasurer. 7
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The Board decided: (1) that the medium-term Revenue Budget Strategy for 2026/2027 to 2028/2029 be approved; (2) that the Reserves Strategy, as detailed in the report, be approved; and (3) that it be noted that a review of the Board’s reliance on Reserves into 2026/2027 would be undertaken. [Reference: Minutes of 2 December 2024 (Paragraph 6)] 8 Lanarkshire Valuation Joint Board - Service Plan – 1 April 2025 to 31 March 2028 A report dated 20 May 2025 by the Assessor and Electoral Registration Officer was submitted requesting approval of the Lanarkshire Valuation Joint Board Service Plan for the period 1 April 2025 to 31 March 2028. The previous Service Plan covered the period from 1 April 2022 to 31 March 2025 and a new Plan, covering the period from 1 April 2025 to 31 March 2028, had been prepared. The proposed Service Plan, attached as an appendix to the report, set out the Board’s key business areas over the 3 year period. The key challenges facing the Board over the period of the Plan were detailed in the report. Update reports on the progress of the Service Plan would be submitted to future meetings of the Board. The Board decided: that the Lanarkshire Valuation Joint Board’s Service Plan for the period 1 April 2025 to 31 March 2028 be approved. [Reference: Minutes of 3 March 2025 (Paragraph 8)] 9 Converner and Depute Convener Remuneration – Lanarkshire Valuation Joint Board A report dated 12 May 2025 by the Treasurer was submitted providing an update on the Convener and Depute Convener’s remuneration levels following a review by the Scottish Local Authorities Remuneration Committee (SLARC). Local Government remuneration levels were set by the Local Government (Scotland) Act 2004 (Remuneration) Regulations 2007 (as amended, the 2007 Regulations) and updated annually by Statutory Instrument. The recommendations of the SLARC review had been published in February 2024 and the salary levels set by Statutory Instrument and payable from 1 April 2025 were as follows:- Convener - £28,207 (previously £26,686) Depute Convener – £26,797 (previously £25,352) It was proposed to automatically apply uprated remuneration levels each year, in line with the increases detailed in the relevant Statutory Instrument. The Board decided: (1) that the remuneration levels payable from 1 April 2025 for the posts of Convener and Depute Convener, as set by the 2025 Statutory Instrument, be noted; and 8
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(2) that the automatic uprating of remuneration levels each year, in line with the increases detailed in the relevant Statutory Instrument, for the posts of Convener and Depute Convener, be approved. 10 Change in Membership of the Board A report dated 14 May 2025 by the Clerk was submitted on a change to South Lanarkshire Council’s membership of the Lanarkshire Valuation Joint Board. At the meeting of South Lanarkshire Council’s Executive Committee held on 30 April 2025, authority had been delegated to the Chief Executive, in consultation with the relevant political groups, to amend any outstanding Committee or Board memberships to reflect the change to the composition of the Council following the resignation of Councillor Poppy Corbett from the Conservative Group to join Reform UK. It had subsequently been agreed that Councillor Richard Nelson replace Councillor Poppy Corbett as a substitute member of the Lanarkshire Valuation Joint Board with immediate effect. The Board decided: that it be noted that Councillor Richard Nelson had replaced Councillor Poppy Corbett as a substitute member for South Lanarkshire Council on the Lanarkshire Valuation Joint Board. 11 Review of Establishment A report dated 20 May 2025 by the Assistant Assessor and Electoral Registration Officer was submitted advising of changes to the Lanarkshire Valuation Joint Board (LVJB) staffing establishment which would provide additional capacity within the valuation team. Due to the ongoing difficulties in recruiting and retaining employees within the valuation team, a review of the structure had been undertaken to ensure continued delivery of its statutory duties. As a result of the review, which had systematically evaluated tasks to identify better use of available resources, many administrative tasks had moved outwith the valuation team, allowing the qualified surveyors, technicians and trainees to concentrate on valuation work. Whilst the outcome of the review had improved the use of existing resources, the existing staffing structure, coupled with the ongoing difficulties in recruiting and retaining employees, no longer adequately met the needs of the organisation. Details of the challenges facing the LVJB, including the increased workload following the introduction of the Non-Domestic Rates (Scotland) Act 2020 and the ongoing maintenance of the Council Tax Valuation List, were provided in the report. In order for the LVJB to meet those ongoing challenges and in light of the review of the structure which had been undertaken by the Senior Management Team, Divisional Assessors and the Head of Personnel Services (South Lanarkshire Council), the following posts would be added to the LVJB establishment:- 1 full time equivalent (FTE) post of Divisional Assessor on Grade 5, Level 8, spinal column point (SCP) 107-108 (£73,853.70 to £74,966.89) 2 FTE posts of Principal Valuer on Grade 4, Level 5, SCP 86-88 (£53,980.54 to £55,659.45) 1 FTE post of Divisional Technician on Grade 3, Level 8, SCP 79-80 (£48,680.08 to £49,400.04) 1 FTE post of Principal Technician on Grade 3, Level 4, SCP 72-74 (£44,235.58 to £45,184.52) 9
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The following posts would be removed from the LVJB establishment:- 2 FTE posts of Divisional Valuer on Grade 4, Level 9, SCP 93-94 (£59,911.47 to £60,896.91) 2 FTE posts of Technician on Grade 3, Level 2, SCP 63-65 (£39,235.35 to £40,093.05) 2 FTE posts of Valuer on Grade 3, Level 8, SCP 79-80 (£48,680.08 to £49,400.04) The costs in relation to the additional posts, graded at the highest point in the grade range, amounted to £354,938.81 to £362,884.51. This would be offset by the savings arising from the posts that were being removed which, graded at the highest point in the grade range, amounted to £381,958.88 to £388,607.78. In terms of the Scheme of Delegation, the Assessor and Electoral Registration Officer in consultation with the Clerk and Head of Personnel Services (South Lanarkshire Council), had the power to make changes to the authorised establishment up to but not including Chief Officers, as she considered necessary to meet the requirements of efficient service delivery subject to the proviso that any changes could be funded from the approved budget. As such, the changes to the establishment had not required the approval of the Board. The Assistant Assessor and Electoral Registration Officer responded to a member’s question on the recruitment and retention of employees to the additional posts. The Board decided: that the amendments to the LVJB staffing establishment, as detailed in the report and outlined above, be noted. [Reference: Minutes of 3 March 2025 (Paragraph 10)] 12 Equality Reporting – Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029 A report dated 20 May 2025 by the Assistant Assessor and Electoral Registration Officer was submitted on the Equality Report: Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029 for Lanarkshire Valuation Joint Board, attached as an appendix to the report. The Board was required to produce and deliver a set of equality outcomes to comply with the Public Sector Equality Duty under Section 149 of the Equality Act 2010 and the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and 2016. In April 2021, the Board had published its Mainstreaming Equalities Report and Equality Outcomes 2021 to 2025 and subsequently, in April 2025, in accordance with Regulation 3, the Board had published its Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029, attached as an appendix to the report. This report included an update on the actions the Board had undertaken to deliver on its equality duties and also included an equal pay statement, gender pay gap analysis and occupational segregation data. The Board decided: that the report be noted. [Reference: Minutes of 3 June 2024 (Paragraph 8)] 13 Lanarkshire Valuation Joint Board Public Performance Report 2024/2025 A report dated 20 May 2025 by the Assessor and Electoral Registration Officer was submitted providing information on the Board’s Public Performance Report for the financial year 2024/2025. 10
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The report was titled ‘Lanarkshire Valuation Joint Board, Office of Assessor and Electoral Registration Officer, Public Performance Report 2024/2025’ and was attached as an appendix to the report. The report outlined the Board’s performance in its core service delivery areas for the period 2024/2025 and would be published on the Board’s website. The Board decided: that the report be noted. 14 Lanarkshire Valuation Joint Board Efficiency Gains 2024/2025 A report dated 15 May 2025 by the Assessor and Electoral Registration Officer was submitted on the Board’s efficiency gains for the financial year 2024/2025. The report outlined Lanarkshire Valuation Joint Board’s efficiency measures implemented in 2024/2025 and detailed both cashable and non-cashable efficiency gains totalling £405,560. Details of the efficiency gains for 2024/2025 were provided in an appendix to the report. The Assessor and Electoral Registration Officer responded to a member’s question on the handling of postal vote applications. The Board decided: that the report be noted. [Reference: Minutes of 3 June 2024 (Paragraph 10)] 15 Monitoring of Complaints (1 April 2024 to 31 March 2025) A report dated 15 May 2025 by the Assistant Assessor and Electoral Registration Officer was submitted on complaints received by the Lanarkshire Valuation Joint Board in the period 1 April 2024 to 31 March 2025. A total of 21 complaints, which related to electoral registration, had been received in the period 1 April 2024 to 31 March 2025. 14 complaints were classified as not having been upheld and 7 were classified as having been upheld. No complaints had been referred to the Scottish Public Services Ombudsman at the time of writing the report. Councillor Burgess commended the employees of the Board on the low number of complaints received. The Board decided: that the report be noted. 16 Progress Update A report dated 20 May 2025 by the Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities an update on performance issues affecting the future direction of the Joint Board 11
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Statistical information, illustrating progress made in terms of key areas of the work undertaken by Lanarkshire Valuation Joint Board, was provided in the appendices to the report. The Board decided: that the report be noted. [Reference: Minutes of 3 March 2025 (Paragraph 10)] 17 Urgent Business There were no items of urgent business. 12
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 September 2025 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide an update on the 2025/2026 Revenue Budget, including the forecast for the year to 31 March 2026, and the actual expenditure as at 11 July 2025 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the forecast to end of March 2026 is a break even position, and the actual to date as at 11 July 2025, both shown in Appendix A, be noted. [1recs] 3. Background 3.1. This is the second revenue budget monitoring report presented to the Lanarkshire Valuation Joint Board for the financial year 2025/2026. 3.2. The report provides an update on the Lanarkshire Valuation Joint Board Revenue Budget (section 5) and details the financial position as at 11 July 2025 (detailed in Appendix A). 4. Employee Implications 4.1. None. 5. Financial Implications 5.1. Period 4 Monitoring Position: Appendix A shows that, as at 11 July 2025, the projected outturn variance is break-even. 5.2. This break-even position reflects an underspend of £0.250 million in Employee Costs offset by a reduced use of Reserves. The Employee Cost underspend has increased by £0.050 million since the previous forecast. This net increase reflects the timing of recruitment of vacant posts and turnover in staffing being higher than anticipated, both of which are offset by the pay offer for 2025/2026 which was higher than budget. 5.3. This forecast will continue to be monitored in line with the ongoing recruitment and will be affected by any further turnover of staff above the budgeted levels. An update will be provided at the December meeting of the Board. 5.4. The actual spend to 11 July 2025 is £0.871 million. 3 13
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6. Climate Change, Sustainability and Environmental Implications 6.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Board’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Integrated Impact Assessment and Consultation Requirements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy, and therefore, no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Treasurer 30 July 2025 Previous References Revenue Budget Monitoring 2025/2026 – Lanarkshire Valuation Joint Board – 2 June 2025 List of Background Papers Revenue Budget 2025/2026 – Lanarkshire Valuation Joint Board – 2 December 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 14
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Appendix A LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 11 July 2025 (No.4) Annual Budget Projected Outturn Projected Outturn Variance Against Budget (Over) / Under % Variance Year to Date Actual 11/07/25 Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,045 2,795 250 under 8.2% 682 1 Property Costs 0 0 0 - 0.0% 0 Supplies & Services 159 159 0 - 0.0% 63 Transport & Plant 5 5 0 - 0.0% 0 Administration Costs 459 459 0 - 0.0% 103 Payments to Other Bodies 31 31 0 - 0.0% 23 Financing Charges 14 14 0 - 0.0% 0 Total Controllable Exp. 3,713 3,463 250 under 6.7% 871 Total Controllable Inc. (18) (18) 0 - 0.0% (1) Net Controllable Exp. 3,695 3,445 250 under 6.8% 870 Add Central Support Costs (Office Accommodation £0.208m and Central Administration £0.179m) 387 387 0 - n/a 1 Total Budget 4,082 3,832 250 under 6.1% 871 Funded By: North Lanarkshire Council (1,541) (1,541) 0 - 0.0% (385) South Lanarkshire Council (1,541) (1,541) 0 - 0.0% (385) Transfer To / (From) Reserves (1,000) (750) (250) under recovered 25.0% 0 2 Net Budget 0 0 0 - n/a 101 Variance Explanations 1 Employee Costs: The forecast underspend reflects current vacant posts for which the recruitment is ongoing. For the purposes of the forecast position, staff in post and posts that are in the process of recruitment have been costed to the end of the financial year. An assumption has also been made regarding further turnover of staff throughout the financial year, based on previous experience. This will continue to be monitored throughout the year as any further vacancies will impact on the annual forecast. 2 Transfers To / (From) Reserves: The forecast use of Reserves is reduced by £0.250m and reflects the underspend in Employee Costs (refer 1). 15
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 September 2025 Report by: Clerk to the Lanarkshire Valuation Joint Board Subject: Resignation of Assessor and Electoral Registration Officer 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise of the resignation of the Assessor and Electoral Registration Officer and set out arrangements to fill the subsequent vacancy [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the resignation of the Assessor and Electoral Registration Officer be noted; and (2) that the recruitment and selection process for the post of Assessor and Electoral Registration Officer be noted. [1recs] 3. Background 3.1. The Assessor and Electoral Registration Officer has submitted her resignation and will leave her post on 31 December 2025. 4. Proposals 4.1. As a result of this resignation, the post of Assessor and Electoral Registration Officer will become vacant. Appropriate arrangements will be put in place, as soon as possible, to advertise the post including arrangements for a Recruitment Panel to be convened for shortleeting and recruitment. 5. Employee Implications 5.1. There are no other employee implications arising from the information presented in this report. 6. Financial Implications 6.1. All financial implications are accommodated within existing budgets. 7. Climate Change, Sustainability and Environmental Implications 7.1. There are no implications for climate change, sustainability or the environment in terms of the information contained within this report. 4 17
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8. Other Implications 8.1. There are no risk implications in terms of the information contained within this report. 9. Integrated Impact Assessment and Consultation Requirements 9.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 9.2. Appropriate officers have been consulted about the contents of this report. Paul Manning Clerk to the Board 21 August 2025 Previous References None List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Stuart McLeod, Administration Officer Ext: 4815 (Tel: 01698 454815 / 07385 370 117) E-mail: stuart.mcleod@southlanarkshire.gov.uk 18
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h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 September 2025 Report by: Assessor and Electoral Registration Officer Subject: Progress Update 1. Purpose of Report 1.1. The purpose of the report is to:- provide an overview of the service to members outline current issues and service priorities provide an update on performance highlight issues affecting the future direction of the Joint Board 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- (1) that the content of the report be noted. 3. Service Overview and Priorities 3.1. Electoral Registration 3.1.1. Boundary Reviews Boundaries Scotland submitted their final recommendations to the Scottish Ministers at the beginning of May 2025. If subsequently approved by the Scottish Parliament, the new boundaries will be in place for the publication of the register on 1 December 2025, ready to be effective at the next Scottish Parliament election in May 2026. 3.1.2. Elections Act 2022 The Elections Act introduced the requirement for all postal voters in UK Parliamentary elections to renew their application every 3 years. There are currently circa 80,000 electors due to renew by 31 January 2026 and the initial write out for these has been completed. Reminders will be issued later in the year and non- responders will lose their postal vote for UK elections if they do not renew by 31 January 2026. 3.1.3. Electoral Reform (Scottish Parliament) The draft conduct order for the Scottish Parliament (Elections etc) (Miscellaneous Amendments) Order 2025 was lodged in the Scottish Parliament on 23 June 2025 and any changes should be in place at least 6 months prior to the Scottish Parliamentary Election. This includes extending the proxy voting arrangements. 3.1.4. Electoral Reform (UK Parliament) The UK Government team is currently working on the manifesto commitments of the new Government and a new Electoral Resilience and Democratic Engagement Programme (ERDEP) has been set up. This will introduce votes at 16 and possible changes to the election timetable in relation to registration and postal vote deadlines, 5 19
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among other things, relative to UK Parliamentary elections. A Policy statement on this is expected to be published in the coming days. 3.1.5. Private Member Bill – Absent Voting (Elections in Scotland and Wales) Bill The Committee Stage of this Bill is now at the House of Lords. Officials from the Scottish Government and UK Government are working together to take this forward. If the Private Members Bill at Westminster is passed, the Scottish Government plan to legislate immediately to allow convergence to take place towards the beginning of December 2025. The indications are that from around that time electors will be able to use the UK Government portal to apply for postal votes for both devolved and reserved elections. For existing postal voters, their postal votes will remain live until the latest refresh / reapplication date. However, it should be noted that there has been some doubt cast on whether the legislative process can be completed in time to allow a convergence date during early December. If this cannot happen, then this would mean a date in early 2026, or even postponement until after the Scottish Parliamentary election in May 2026. 3.1.6. Elections Held Since Last Board Meeting A Scottish Parliamentary by-election was held for the Hamilton, Larkhall and Stonehouse constituency on 5 June 2025. This was run successfully with no issues or clerical errors, and a 44.2% turnout was recorded. 3.2. Non-Domestic Valuation A summary of information in this area can be found in Appendices 1.1 to 1.4. 3.2.1. Changes to the 2023 Valuation Roll (Running Roll) These are highlighted in Appendices 1.1 and 1.2 for the period 1 April 2025 to 1 August 2025. 3.2.2. 2017 Valuation Roll Appeals (Revaluation and Running Roll) A summary of the position with regards to 2017 Revaluation and Running Roll appeals is contained in Appendix 1.3. Any 2017 appeals outstanding are those that have been referred to the Upper Tribunal for future hearing and determination, of which there are 18. 3.2.3. 2023 Valuation Roll Proposals (Revaluation and Running Roll) Appendix 1.4, table 1 shows 1,406 2023 Revaluation proposals were received. All outstanding Revaluation 2023 proposals have been allocated a proposal determination date (PDD): this being the date by which the Assessor’s staff must issue a written decision to the proposer. To date, we have disposed of just over 95% (1,340) of the 2023 Revaluation proposals that were received. At 1 August 2025, we had received 19 appeals against an issued Assessor’s decision notice. This currently shows a proposal to appeal conversion factor of 1.35%. 3.3. Council Tax A summary of information in this area can be found in Appendices 2.1 to 2.4. 3.3.1. New Houses A summary of the position for the period 1 April 2025 to 1 August 2025 is contained at Appendix 2.2. With 97.18% of new houses being added within 3 months. 20
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3.3.2. Proposals and Appeals Appendices 2.3 and 2.4 contain information on the outstanding Council Tax proposals and appeals. 4. Staffing 4.1. Recruiting, Departures and Arrivals Since the last board meeting, a Trainee Technician, a Clerical Assistant and a Divisional Valuer have departed. Recruitment has proved successful in the past 3 months, as we have now promoted several members of staff to the following posts: Divisional Assessor, Divisional Technician, and an Audit and Information Management Assistant Team Leader. In addition, a new Divisional Valuer has joined the organisation, alongside a Trainee Valuer and 3 new Trainee Technicians. The next stage of recruitment will focus on an Assistant Assessor, Principal Valuer, Principal Technician and an Administration Officer, which are all in the process of being advertised. 4.2. Staff absence levels for the last rolling year are summarised in Appendix 3.1. 5. Other Matters 5.1. Complaints Received and Dealt with Since Last Progress Update Report Since the last update provided to the Board, there have not been any complaints received by the organisation. 5.2. Complaints to the Ombudsman No decisions have been received from the Scottish Public Services Ombudsman (SPSO) since the last meeting of the Board. 6. Employee Implications 6.1. Please see item 4 above. 7. Financial Implications 7.1. No implications. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no climate change, sustainability, or environmental implications in terms of the information contained in this report. 9. Other Implications 9.1. There are no implications for risk in terms of the information contained in this report. 10. Equality Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and, therefore, no impact assessment is required. 10.2. There is no requirement for consultation in respect of this report. 21
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11. Privacy Impact Assessment 11.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 25 August 2025 Previous References Progress Update Report for Board meeting of 2 June 2025 List of Background Papers None Contact for Further Information If you require further information, please contact:- Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 22
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Alterations made to the Valuation Roll (including appeal adjustments) between 01/04/2025 and 01/08/2025 Area AS AT 01/04/2025 ADDED DELETED ALTERED AS AT 01/08/2025 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV North Lanarkshire 11,504 304,591,175 123 1,342,545 29 196,100 93 -1,855,100 11,598 303,882,520 South Lanarkshire 12,031 780,177,309 76 281,700 34 198,360 120 -2,836,689 12,073 777,423,960 LVJB total 23,535 £1,084,768,484 199 £1,624,245 63 £394,460 213 -£4,691,789 23,671 £1,081,306,480 Appendix 1.1 23
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Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period: 1 April 2025 to 1 August 2025 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 174 156 89.66% 3 1.72% 15 8.62% South Lanarkshire 125 110 88.00% 1 0.80% 14 11.20% LVJB totals 299 266 88.96% 4 1.34% 29 9.70% Appendix 1.2 24
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Valuation Roll Appeals: Revaluation and Running Roll 2017 1. Revaluation Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2025 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2025 North Lanarkshire 4,726 4,716 0 £0 10 £2,698,100 10 South Lanarkshire 4,553 4,548 0 £0 5 £680,350 5 LVJB total 9,279 9,264 0 £0 15 £3,378,450 15 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2025 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Local Taxation Chamber Rateable Value of Outstanding Appeals awaiting determination of Local Taxation Chamber Appeals Outstanding as at 1 August 2025 North Lanarkshire 4,672 4,672 0 £0 0 £0 0 South Lanarkshire 5,044 5,041 0 £0 3 £3,612,000 3 LVJB total 9,716 9,713 0 £0 3 £3,612,000 3 Appendix 1.3 25
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Valuation Roll Proposals: Revaluation and Running Roll 2023 1. Revaluation Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 August 2025 North Lanarkshire 759 731 8 £6,332,700 0 0 28 South Lanarkshire 647 609 11 £9,737,750 0 0 38 LVJB total 1406 1340 19 £16,070,450 0 0 66 2. Running Roll Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 August 2025 North Lanarkshire 179 105 0 0 0 0 74 South Lanarkshire 198 107 0 0 0 0 91 LVJB total 377 212 0 0 0 0 165 Appendix 1.4 26
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Council Tax Subjects as at 01/08/2025 ENTRIES AS AT 01/04/2025 ADDITIONS DELETIONS CURRENT ENTRIES BAND 'D' EQUIVALENT BAND NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL A 52496 36065 88561 3 9 12 2 14 16 52497 36060 88557 35000 24041 59041 B 38173 30940 69113 14 6 20 7 6 13 38180 30940 69120 29696 24065 53761 C 20727 27176 47903 60 18 78 4 4 8 20783 27190 47973 18474 24169 42643 D 18633 22706 41339 82 131 213 2 0 2 18713 22837 41550 18713 22837 41550 E 17696 21158 38854 72 93 165 1 1 2 17767 21250 39017 23344 27920 51264 F 10756 14371 25127 88 143 231 2 2 4 10842 14512 25354 17618 23582 41200 G 3201 7312 10513 2 88 90 0 0 0 3203 7400 10603 6272 14491 20763 H 172 593 765 0 6 6 0 2 2 172 597 769 421 1463 1884 TOTAL 161854 160321 322175 321 494 815 18 29 47 162157 160786 322943 149538 162568 312106 'D' EQIV. 149166 161897 311063 390 699 1089 17 27 44 149538 162568 312106 JOINT BOARD TOTALS 01/04/2025 01/08/2025 Increase TOTAL CHARGEABLE ENTRIES North 161854 162157 303 South 160321 160786 465 Total 322175 322943 768 BAND 'D' EQUIVALENT North 149166 149538 372 South 161897 162568 671 Total 311063 312106 1043 Appendix 2.1 27
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Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2025 to 1 August 2025 Area Total added added < 3 months added 3 to 6 months added > 6 months North Lanarkshire 321 306 95.75% 11 2.94% 4 1.31% South Lanarkshire 494 486 98.04% 4 1.18% 4 0.79% LVJB totals 815 792 97.18% 15 1.84% 8 0.98% Appendix 2.2 28
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Summary of Council Tax Proposals/Appeals received and dealt with as at 1 August 2025 Valid Proposals/Appeals outstanding @ 1 April 2025 Proposals/A8ppeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 North Lanarkshire 28 16 14 South Lanarkshire 51 26 33 LVJB total 79 42 47 Invalid Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2024 Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 North Lanarkshire 46 38 41 South Lanarkshire 53 45 63 LVJB total 99 83 104 Combined Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2024 Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 North Lanarkshire 74 54 55 South Lanarkshire 104 71 96 LVJB total 178 125 151 Appendix 2.3 29
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Summary of resolution of Council Tax Proposals/Appeals Between 1 April 2025 and 1 August 2025 Valid Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 14 4 7 3 0 0 South Lanarkshire 33 9 22 2 0 0 LVJB total 47 13 29 5 0 0 Invalid Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 41 2 34 1 4 0 South Lanarkshire 63 2 56 0 5 0 LVJB total 104 4 90 1 9 0 Combined Proposals/Appeals completely resolved 01/04/2025 to 01/08/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 55 6 41 4 4 0 South Lanarkshire 96 11 78 2 5 0 LVJB total 151 17 119 6 9 0 Appendix 2.4 30
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Appendix 3.1 ABSENCE MANAGEMENT STATISTICS Short-Term Long-Term Unauthorised Total Total Month Absence No of Days Work days available No of Days % No of Days % No of Days % No of Days Work Days Avail % Month % August 2024 15 1.28% 99 8.47% Nil 0% 114 1169 9.75% August 2023 32 1336 2.4% September 2024 8 0.65% 96 7.88% Nil 0% 104 1217 8.54% September 2023 38 1216 3.1% October 2024 91 6.93% 34 2.59% Nil 0% 125 1313 9.52% October 2023 68 1318 5.2% November 2024 69 5.98% 25 2.17% Nil 0% 94 1153 8.15% November 2023 97 1293 7.5% December 2024 11 0.92% 117 9.82% Nil 0% 128 1192 10.74% December 2023 133 1226 10.8% January 2025 43 3.45% 26 2.09% Nil 0% 69 1246 5.54% January 2024 154 1301 11.8% February 2025 44 4.07% 45 4.16% Nil 0% 89 1082 8.23% February 2024 171 1174 14.6% March 2025 88 7.84% 22 1.96% Nil 0% 110 1122 9.80% March 2024 133 1166 11.4% April 2025 13 1.14% 23 2.01% Nil 0% 36 1143 3.15% April 2024 211 1206 17.5% May 2025 27 2.30% 0 0% Nil 0% 27 1173 2.30% May 2024 153 1129 17.5% June 2025 1 0.09% 21 1.79% Nil 0% 22 1173 1.87% June 2024 117 1109 10.6% July 2025 20 1.51% 10 0.75% Nil 0% 30 1325 2.26% July 2024 113 1155 9.8% Averages for 12 36 3.01% 43 3.64% Nil 0% 79 1192 6.65% 118 1219 9.7% 31
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