Lanarkshire Valuation Joint Board
North Lanarkshire Council · 23 February 2026
Back to Lanarkshire Valuation Joint Board — 23 February 2026 and its agenda
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Agenda Meeting Date: Monday, 23 February 2026 Time: 14:00 Venue: Committee Room 5, Council Offices, Almada Street, Hamilton, ML3 0AA Members Councillor Walter Brogan (Convener), South Lanarkshire Council Councillor Jim Reddin (Depute Convener), North Lanarkshire Council Officers Assessor and Electoral Registration Officer Chief Executive, South Lanarkshire Council Executive Director (Finance and Corporate Resources), South Lanarkshire Council Finance Manager (Strategy), South Lanarkshire Council Head of Administration and Legal Services, South Lanarkshire Council Administration Officer, South Lanarkshire Council Chief Officer (Finance and Technology), North Lanarkshire Council Chief Officer (Legal and Democratic), North Lanarkshire Council LVJB Pre-Agenda Meeting
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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, 02 March 2026 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, Lynsey Hamilton, 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 Appointment of Assessor and Electoral Registration Officer Report dated 23 January 2026 by the Clerk to the Lanarkshire Valuation Joint Board. (Copy attached) 5 - 6 3 Minutes of Previous Meeting Minutes of the meeting of the Lanarkshire Valuation Joint Board held on 1 December 2026 submitted for approval as a correct record. (Copy attached) 7 - 12 Monitoring Item(s) 4 Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board Report dated 9 February 2026 by the Treasurer to the Lanarkshire Valuation Joint Board. (Copy attached) 13 - 16 Item(s) for Decision 5 Internal Audit Plan 2026/2027 Report dated 3 February 2026 by the Internal Audit Manager, South Lanarkshire Council. (Copy attached) 17 - 34 Item(s) for Noting 6 Lanarkshire Valuation Joint Board - Annual Audit Plan 2025/2026 Annual Audit Plan dated February 2026 by Audit Scotland, External Auditor. (Copy attached) 35 - 50 7 Lanarkshire Valuation Joint Board - Service Plan – 1 April 2025 to 31 March 2028 – Update Report dated 12 February 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 51 - 80 8 Lanarkshire Valuation Joint Board - Risk Register Update 2026 Report dated 12 February 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 81 - 104 9 Progress Update Report dated 12 February 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 105 - 118 2
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Urgent Business 10 Urgent Business Any other items of business which the Convener decides are urgent. For further information, please contact:- Clerk Name: Stuart McLeod Clerk Telephone: 07385 370 117 Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 3
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 March 2026 Report by: Clerk to the Lanarkshire Valuation Joint Board Subject: Appointment of Assessor and Electoral Registration Officer (ERO) 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise of the outcome of the recruitment process for the newly appointed Assessor and ERO [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the appointment of Jacqueline Dell as the Assessor and ERO, effective from 1 January 2026, be noted. [1r 3. Background 3.1. As reported to the Board at its meeting held on 1 September 2025, the former Assessor and ERO had indicated her intention to resign on 31 December 2025. 3.2. The Board had also noted that arrangements would be put in place to advertise the post and for a Recruitment Panel to be convened to shortleet applicants for interview and select a successful candidate. 4. Recruitment Procedure 4.1. An advert for the post of Assessor and ERO was published on the myjobscotland website on 26 September 2025, with a closing date of 24 October 2025. 4.2. A Recruitment Panel, comprising members from North Lanarkshire Council and South Lanarkshire Council, reflecting the political balances of each Council, had reviewed the applications and selected candidates for attendance at a recruitment assessment centre and for interview. 4.3. Following the recruitment assessment centre, interviews of the shortleeted applicants had been conducted by the Recruitment Panel on 9 December 2025 and, following appraisal of the applicants’ performances at the assessment centre and interview, Jacqueline Dell, Assistant Assessor and ERO, Lanarkshire Valuation Joint Board, was appointed as the Assessor and ERO. 2 5
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5. Employee Implications 5.1. None. 6. Financial Implications 6.1. None. 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. 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. No consultation was required in terms of the contents of this report. Paul Manning Clerk to the Board 23 January 2026 Previous References Lanarkshire Valuation Joint Board – 1 September 2025 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 Tel: 07385 370 117 E-mail: stuart.mcleod@southlanarkshire.gov.uk 6
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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 1 December 2025 Convener: Councillor Walter Brogan, South Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Margaret Hughes, Councillor Tom Johnston South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar Councillors’ Apologies: North Lanarkshire Council Councillor Lesley Jarvie, Councillor Alex McVey, Councillor Jim Reddin (Depute Convener), Councillor Nicky Shevlin, Councillor Anne Thomas South Lanarkshire Council Councillor Janine Calikes, Councillor Lynsey Hamilton, Councillor Martin Hose, Councillor Gavin Keatt, 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 McLeod, Administration Officer; S Jessup, Administration Assistant, South Lanarkshire Council Treasurer’s Office J Taylor, Treasurer to the Board; L O’Hagan, Head of Finance (Strategy) Also Attending: Audit Scotland E Montgomery, Senior Auditor; P Murray, Senior Audit Manager South Lanarkshire Council Y Douglas, Internal Audit Manager 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 1 September 2025 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. 3 7
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3 Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board A report dated 5 November 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 31October 2025 The Board, at its meeting on 2 June 2025, had approved a net budget of £4.082 million for 2025/2026. This had been funded by Council requisitions (£1.541 million from North and South Lanarkshire Councils) and £1.000 million from Reserves. The UK Government had since allocated £0.040 million of one-off funding to the Board for ‘New Burdens’ in relation to the Electoral Integrity Programme, increasing the budgets for net expenditure and funding from requisitions and Reserves by £0.040 million, resulting in an overall net budget for 2025/2026 of £4.122 million. The financial forecast, as at 31 October 2025, was an underspend of £0.278 million which reflected current staffing levels and the planned filling of vacant posts. Following the probable outturn exercise, the position was an anticipated transfer from Reserves of £0.722 million compared to a budgeted transfer from Reserves of £1.000 million. This would leave a balance of £1.753 million to be carried into 2026/2027, an increase of £0.278 million compared to the anticipated balance. The actual spend as at 31 October 2025 was a net income position of £2.145 million. 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 an underspend of £0.278 million, as detailed in Appendix A to the report, be noted; and (3) that the actual expenditure as at 31 October 2025 of a net income position of £2.145 million, as detailed in Appendix A to the report, be noted. [Reference: Minutes of 2 June 2025 (Paragraph 3) and Minutes of 1 September 2025 (Paragraph 3)] 4 External Auditor’s Annual Audit Report to the Board 2024/2025 A letter dated 1 December 2025, together with the 2024/2025 Annual Audit Report (draft) for the Lanarkshire Valuation Joint Board dated December 2025, were submitted by Audit Scotland, the Board’s external auditor. The Senior Audit Manager gave a verbal overview of the Annual Report to members for the year ended 31 March 2025, which included the following key messages:- all audit opinions stated that the annual accounts were free from material misstatement 2 material adjustments had been made to the annual accounts to reflect changes in classification of spend and a revised treatment of civil penalties. Those adjustments, as detailed in Exhibit 2 of the Annual Audit Report, had no impact on the Joint Board’s outturn position all audit adjustments required to correct the financial statements had been processed by the Joint Board 8
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the Joint Board had a medium-term financial strategy in place which provided a framework for managing the significant financial challenges the Joint Board had effective and appropriate arrangements in place for securing Best Value The Board decided: that the report be noted. 5 Audited Accounts 2024/2025 A report dated 7 November 2025 by the Treasurer was submitted on the Board’s audited annual accounts for 2024/2025. The accounts, which required to be approved for signature, had been audited by the external auditor, Audit Scotland, and had received a clean audit certificate. There were no issues that had arisen from the 2024/2025 audit work which merited a recommendation or action plan point. There had been an agreed change to the presentation of the accounts to reflect the agency relationship that existed for the collection of civil penalties issued on behalf of the Scottish Government, however, this had not impacted on the Board’s in- year operating position. The accounts would be available for inspection:- on request from Finance Services, Council Offices, Almada Street, Hamilton from the office of the Assessor and Electoral Registration Officer, David Dale House, Blantyre on the Lanarkshire Valuation Joint Board’s website The Board decided: (1) that it be noted that the accounts for 2024/2025 had received a clean audit certificate from the external auditor; (2) that the audited accounts for 2024/2025 be approved for signature; and (3) that it be noted that the audited accounts for 2024/2025 would be published on the Board’s website. [Reference: Minutes of 2 June 2025 (Paragraph 6)] 6 Revenue Budget 2026/2027 – Lanarkshire Valuation Joint Board A report dated 31 October 2025 by the Treasurer was submitted on the draft revenue budget for Lanarkshire Valuation Joint Board (LVJB) for 2026/2027. The Board’s Financial Strategy for 2026/2027 to 2028/2029 had been approved by the Board on 2 June 2025. Details were given on:- the 2025/2026 probable outturn exercise which had anticipated a transfer from Reserves of £0.722 million and a balance on Reserves of £1.753 million to be carried into 2026/2027 the 2026/2027 budget assumptions which included:- the Employee Cost Budget reflecting the proposed structure which was the minimum the Board could operate within all staff within the proposed structure being fully qualified and paid at the highest scale point of each grade, allowing for salary progression through the grade scale 9
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a staff turnover target of 8.5% per annum (based on prior years’ experience and with posts budgeted at the top of the grade scale) a level of pay award for each of the 3 years to be funded by the increased use of Reserves price increases being managed by efficiencies generated by the Board each year Barclay funding at the same level as 2025/2026 that the position might be affected by further in-year underspends that had not yet been foreseen the 2026/2027 updated budget assumptions in relation to the 2 year pay award for 2025/2026 and 2026/2027, which had been based on a staff turnover rate of 8.5% the Board’s revenue budget for 2026/2027, as summarised in Appendix 1 to the report a revised Reserves Forecast and Strategy for 2025/2026 to 2028/2029 which had taken account of:- an anticipated transfer to Reserves of £0.722 million at 31 March 2026 the requirement to cover the risk of the Barclay funding being reduced or removed The Board’s revenue budget of £4.428 million for 2026/2027 would be funded as follows:- £1.701 million from requisitions (apportioned to North and South Lanarkshire Councils at a level of 50% each) £1.026 million from Reserves The revised Reserves Forecast and Strategy showed that, in 2028/2029, the Board would have utilised all of the Reserves balance. Furthermore, there was an estimated budget shortfall in 2028/2029 of £0.701 million, with Reserves available of £0.129 million, leaving a shortfall balance of £0.572 million. This revised balance compared to the estimated balance of £0.487 million, reported to the Board on 2 June 2025, and reflected an increased use of Reserves for the pay award in 2026/2027 and beyond. In order to reduce the reliance on Reserves and manage the anticipated shortfall, the Board would be required to identify savings in the years up to 2028/2029, subject to the statutory nature of the service and workload and staffing requirements. There was potential for future funding to be made available to the Board in relation to Council Tax reform, however, there was currently no estimate of the level of funding that would be available or the related additional workload and staffing requirements. A review of the reliance on Reserves into 2026/2027 and how the estimated future funding shortfall could be managed would be undertaken, with the outcome to be reported to a future meeting of the Board. The Head of Finance (Strategy) and the Treasurer responded to a member’s questions on the Reserves position. The Board decided: (1) that the budget strategy for Lanarkshire Valuation Joint Board, resulting in a budget of £4.428 million for 2026/2027, as summarised in Appendix 1 to the report, be approved; and (2) that the updated position of Reserves, as detailed in the report, be noted. [Reference: Minutes of 2 June 2025 (Paragraph 7)] 10
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7 Internal Audit Activity Report A report dated 10 November 2025 by the Internal Audit Manager, South Lanarkshire Council was submitted on:- the mid-year progress, performance and output from the Internal Audit Service through to 31 October 2025 the Internal Audit Service’s compliance with the Global Internal Audit Standards (GIAS) South Lanarkshire Council delivered an internal audit service to LVJB that conformed with the requirements and responsibilities of the GIAS which had been issued by the International Internal Audit Standards Board and endorsed by the Chartered Institute of Internal Auditors. The GIAS had come into effect on 1 April 2025. The Board, at its meeting held on 3 March 2025, had approved the Internal Audit Mandate and Charter as well as the Internal Audit Plan for 2025/2026. In order to fully comply with the GIAS, the report provided a mid-year update setting out progress with the delivery of the Internal Audit Plan for 2025/2026 along with a wider update on the internal audit service’s level of compliance with GIAS which covered the following:- the assignments included in the Internal Audit Plan for 2025/2026, attached as Appendix 1 to the report, were being conducted in conformance with the GIAS 2 of the assignments had been completed (25%), as detailed in the report and at Appendix 3 to the report progress in relation to the remaining 6 assignments all elements of the Internal Audit Plan for 2025/2026 were scheduled to be completed prior to the Annual Assurance report being submitted to the Board on 1 June 2026 completion of the work to follow up the implementation of audit actions in 2025/2026 to assist the Board in scrutinising performance, a new suite of performance indicators had been developed, attached as Appendix 2 to the report, which included target dates for completion and details of progress – it was anticipated that all targets would be met by the end of the audit year emerging risks and issues compliance and standards update governance and engagement arrangements which would include private annual meetings between the Board and the Internal Audit Manager, in compliance with the GIAS, to allow an opportunity to provide feedback in terms of the mid-year progress and to share suggestions for areas of inclusion in the Internal Audit Plan for 2026/2027 The Board decided: (1) that progress with delivering the Internal Audit Plan for 2025/2026, as detailed at Appendix 1 to the report, be noted; and (2) that the performance and audit output from assignments in the period to 31 October 2025, as detailed at appendices 2 and 3 to the report, be noted. [Reference: Minutes of 3 March 2025 (Paragraph 4) and Minutes of 2 June 2025 (Paragraph 4)] 8 Progress Update A report dated 14 November 2025 by the Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities 11
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an update on performance issues affecting the future direction of the Joint Board The Assessor and Electoral Registration Officer responded to a member’s questions in relation to the:- timeline of electoral reform relating to UK Parliamentary Elections recruitment process for the posts of Assistant Assessor and Electoral Registration Officer, Principal Valuer and Principal Technicians that had, for the time being, been exhausted The Board decided: that the report be noted. [Reference: Minutes of 1 September 2025 (Paragraph 5)] Councillor Dewar left the meeting during consideration of this item of business 9 Urgent Business There were no items of urgent business. Convener’s Closing Remarks – Resignation of the Assessor and Electoral Registration Officer The Convener advised that this would be the last meeting of the Board that Christine Maxwell, Assessor and Electoral Registration Officer, would be attending following her resignation. On behalf of the members of the Board, the Convener thanked Mrs Maxwell for her dedicated service and contribution to the work of the Board and wished her the very best for the future. Councillor Clark echoed the Convener’s comments and thanked Mrs Maxwell, on behalf of the South Lanarkshire SNP Group, for her contribution towards the work of the Board. 12
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 March 2026 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 23 January 2026 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the forecast underspend to 31 March 2026, and the actual to date at 23 January 2026, both shown in Appendix A, be noted. [1recs] 3. Background 3.1. This is the fourth 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 23 January 2026 (detailed in Appendix A). 4. Employee Implications 4.1. None 5. Financial Implications 5.1. 2025/2026 Probable Outturn and Revenue Monitoring As previously reported to the Board (December 2025), the probable outturn exercise noted a Transfer from Reserves of £0.722 million. This is compared to a budgeted Transfer from Reserves of £1.000 million and means that the Board’s Reserves will be in a better position than budgeted, by £0.278 million. This underspend reflects the level of turnover experienced in staffing and the timing of filling vacant posts. This would take the level of Reserves to £1.753 million to be carried into 2026/2027. 5.2. Period 11 Monitoring Position: As at 23 January 2026, the projected outturn variance remains an underspend of £0.278 million. New recruitment is currently taking place and pending final confirmation of start dates, the forecast remains in line with the projected outturn for the financial year. This projected outturn variance in spend is offset by a reduction in the Transfer from Reserves in Appendix A. 4 13
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5.3. The actual spend to 23 January 2026 is a net spend position of £0.394 million, reflecting the timing of spend / income received to date, and indicative of the forecast position for the year. 6. Climate Change, Sustainability and Environmental Implications 7.1. 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 9 February 2026 Previous References Lanarkshire Valuation Joint Board – 1 September 2025 Lanarkshire Valuation Joint Board – 1 December 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 23 January 2026 (No.11) Annual Budget Projected Outturn Projected Outturn Variance Against Budget (Over) / Under % Variance Year to Date Actual 23/01/26 Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,045 2,766 279 under 9.16% 2,209 1 Property Costs 0 0 0 - 0.0% 0 Supplies & Services 159 159 0 - 0.0% 57 Transport & Plant 5 12 (7) over (140.0%) 2 Administration Costs 499 555 (56) over (11.2%) 463 2 Payments to Other Bodies 31 33 (2) over (6.5%) 24 Financing Charges 14 14 0 - 0.0% 0 Total Controllable Exp. 3,753 3,539 214 under 5.7% 2,755 Total Controllable Inc. (18) (107) 89 over recovered 494.4% - 3 Net Controllable Exp. 3,735 3,432 303 under 8.1% 2,755 Add Central Support Costs (Office Accommodation £0.208m and Central Administration £0.179m) 387 412 (25) over (6.5%) 207 Total Budget 4,122 3,844 278 under 6.7% 2,962 Funded By: North Lanarkshire Council (1,541) (1,541) 0 - 0.0% (1,284) South Lanarkshire Council (1,541) (1,541) 0 - 0.0% (1,284) New Burdens Funding (40) (40) 0 - 0.0% 0 Transfer To / (From) Reserves (1,000) (722) (278) under recovered (27.8%) 0 4 Net Budget 0 0 0 - n/a 394 Variance Explanations 1. Employee Costs: The forecast underspend reflects current vacant posts for which the recruitment is ongoing. This assumes, staff in post and posts that are in the process of recruitment costed to the end of the year. It also includes an assumption regarding further turnover of staff, based on previous experience. Any further vacancies will impact on the annual forecast. 2. Administration Costs: The forecast overspend reflects increased printing, stationery and postage costs for additional areas of workload carried out during 2025/2026. 3. Income: The forecast over recovery reflects greater than budgeted interest receivable on revenue balances. 4. Transfers To / (From) Reserves: The forecast use of Reserves is reduced by £0.278m and mainly 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: 2 March 2026 Report by: Internal Audit Manager Subject: Internal Audit Plan 2026/2027 1. Purpose of Report 1.1. The purpose of the report is to:- present the Internal Audit Mandate and Charter for approval present the Audit Strategy for endorsement present the proposed Internal Audit Plan for 2026/2027 for approval [1purpose] 2. Recommendation(s) 2.1. The Joint Board is asked to approve the following recommendation(s):- s] (1) that the Internal Audit Mandate and Charter, attached at Appendix One, be approved (4.16); (2) that the Audit Strategy, attached at Appendix Two, be endorsed (4.16); and (3) that the proposed Internal Audit Plan for 2026/2027, attached at Appendix Three, be approved (5.11). [1recs] 3. Background 3.1. Valuation Joint Boards (VJBs) in Scotland (including Lanarkshire Valuation Joint Board) are established through the Valuation Joint Boards (Scotland) Order 1995. This Order is made under section 27(7) – (9) of the Local Government (Scotland) Act 1994, which provides for the creation of joint boards to discharge the statutory valuation functions otherwise vested in constituent local authorities. The Order specifies that VJBs are local authority joint boards created to deliver delegated valuation functions, constituted under the Local Government (Scotland) Act 1973. The Local Authority Accounts (Scotland) Regulations 2014 impose a statutory duty on local authorities to maintain an internal audit function. Section 7(1) of the Regulations state that local authorities must operate a professional and objective auditing service in accordance with recognised standards and practice. These Regulations apply to local authorities and their joint boards established under the Local Government (Scotland) Act 1973. Since Valuation Joint Boards are joint boards created under that Act (as the 1995 Order confirms), the Regulations extend to them. Local Authorities and their arms-length boards must comply with the Global Internal Audit Standards (GIAS), the UK Public Sector interpretation of the GIAS and CIPFA guidance on governance for local authorities. 5 17
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3.2. Under these requirements, South Lanarkshire Council’s (SLC’s) Internal Audit function delivers an Internal Audit Service to Lanarkshire Valuation Joint Board (LVJB) as set out in a Service Level Agreement. The internal audit function forms part of LVJB’s wider governance framework and output from the function is the delivery of a planned programme of internal audit assignments. 3.3. The internal audit service is delivered within the context of an Internal Audit Mandate and Charter and GIAS. 3.4. The Standards set out a role for those ‘charged with governance’ within an organisation. Within LVJB, the Board is determined to be the committee ‘charged with governance’ and therefore the Standards have specific relevance to the work of this Board. 3.5. As the applicable Standards for the delivery of the 2026/2027 Internal Audit Plan, alongside the proposed Plan, this report sets out their impact on the planning process as well as consideration of relevant requirements. This includes the process to develop the audit plan and the role of this Board in approving both the plan along with the remit and context within which the internal audit service will operate. The Standards refer to this as the ‘mandate’ that provides the authority for the delivery of the internal audit service. 4. Global Internal Audit Standard Background 4.1. As the committee charged with governance, the Board has a key role to play in ensuring the internal audit services delivered to LVJB adhere to GIAS and fulfil the mandate of such services effectively and efficiently. To do this, the Board must be familiar with the Standards and their implications. 4.2. This report provides a summary of the relevant elements of the Standards and links to documents are provided within the list of background papers at the end of the report. 4.3. The Standards are supplemented by two documents. Firstly, a Code of Practice for the Governance of Internal Audit in Local Government which applies to LVJB in the context set out at 3.1. This Code addresses the responsibilities of senior management and audit committees towards internal audit to ensure that internal audit services delivered have the necessary authority, support and oversight of the organisation. The Code provides a link between the recommended practices in GIAS and established governance arrangements of local government bodies and reflects the legislation and practices of local government bodies (the principles of which extend to LVJB as a joint board of the Council). 4.4. The other supplementary document is an application note that assists with the implementation of GIAS within the public sector. The Application Note: Global Internal Audit Standards in the UK Public Sector has been issued by the Relevant Internal Audit Standard Setters and sets out interpretations and requirements which need to be applied to GIAS, in order that these form a suitable basis for internal audit practice in the UK public sector. 4.5. From an organisational perspective, the core principles of Internal Audit as well as codes of ethics, standards and guidance are incorporated within a single Standard. The Standards provide confidence that a quality internal audit service, based on 18
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conformance with standards, delivers assurance alongside advice, insight, oversight and foresight. The role of the internal audit service is envisaged as one that enhances an organisation’s ability to serve the public interest. 4.6. Compliance with the Standards continues to be a self-assessment exercise (with periodic independent external inspections) reported on an annual basis. The outcome of the first self-assessment will be reported within the 2025/2026 Annual Assurance Report with the first external assessment anticipated to be in 2027/2028. The Internal Audit Mandate and Charter 4.7. GIAS require internal audit services to be delivered within the context of an Internal Audit Mandate and Charter setting out the authority of the Service as well as the principle of independence. The Charter also sets out roles, responsibilities and expectations regarding management support of the internal audit service. As those charged with governance, GIAS require this ‘mandate’ to be granted by the Board of LVJB. 4.8. Circumstances may require either or both the Internal Audit Mandate or elements of the Internal Audit Charter to be amended or updated. This could be because of a significant change in GIAS or material changes in organisational structure, operational environment or new laws or regulations that impact on the nature and scope of internal audit services delivered to LVJB. 4.9. Where such a revision is required, an updated Internal Audit Mandate and Charter will be presented to the Board for approval. 4.10. A copy of the proposed Internal Audit Mandate and Charter is attached at Appendix One and, ahead of approving the Internal Audit Mandate and Charter, the Board is required to satisfy itself that it covers the governance framework for the internal audit service, including reporting lines and administrative reporting arrangements. 4.11. The Standards require the internal audit service to have access to and support from the committee charged with governance (the Board) through:- enquires around any restrictions that limit the ability of the internal audit service to carry out its responsibilities effectively consideration and approval of the audit plan meeting with the Chief Internal Auditor on a periodic basis Audit Strategy 4.12. A further element of the overall ‘workplan’ that the Standards reference is the Audit Strategy. The Audit Strategy, that underpins the 2026/2027 Internal Audit Plan, is set out in Appendix Two. This strategy broadly aims to:- deliver the internal audit objectives contained in the Internal Audit Mandate and Charter provide assurance (as part of a rolling programme of work) in relation to the strategic risks that have been identified by LVJB and reflect the organisation’s objectives and priorities deliver a risk-based and balanced plan in compliance with GIAS that utilises resources available and prioritises assignments to ensure key areas of work are completed in the year invest time to develop audit practices and skills within the team 19
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4.13. The Strategy reflects the need for effective consultation as part of the planning process and, for 2026/2027, invitations were extended to the Internal Audit teams, senior management and members of the Board. Role of the Group Charged with Governance (Board / Audit Committee) 4.14. The role of an audit committee (which in LVJB is the Board to fulfil these responsibilities) is set out in some detail within the Standards, the main elements of which are to:- provide the mandate setting out the authority, role and responsibilities under which the internal audit service operates obtain assurance that the internal audit service is fulfilling its mandate review and approve the internal audit charter as reflecting the Board’s expectations of the internal audit service that will be delivered to LVJB in the next financial year meet with the Chief Internal Auditor on a periodic basis ‘champion’ and demonstrate support for Internal Audit review the governance, management and reporting arrangements of the internal audit service assist with setting audit priorities review and approve arrangements for the external assessment 4.15. The latest self-assessment of the internal audit function’s compliance with GIAS provides LVJB with assurance that the service operates to expected professional standards. 4.16. The Board is asked to note the requirements of the Standards, to approve the Internal Audit Mandate and Charter as reflecting their expectations of the internal audit service to be delivered to LVJB in 2026/2027 and to endorse the Audit Strategy. 5. Internal Audit Plan 2026/2027 5.1. The Internal Audit Plan is designed to provide sufficient evidence to form an assessment of the overall adequacy and effectiveness of LVJB’s framework of governance, risk management and control arrangements. 5.2. The planning process for 2026/2027 reflects the requirements of GIAS for organisational independence and has confirmed that the Chief Internal Auditor is suitably qualified and experienced (as defined by the Standards) to effectively deliver the service. 5.3. Audit assignments undertaken in 2026/2027 and the Annual Report will also reflect the requirements of the Standards. 5.4. The strategic risks and evolving challenges to service delivery, assessed at the time of writing this report, were discussed with the Assessor and the proposed Internal Audit Plan for 2026/2027, which is attached as at Appendix Three, has been designed to target priority issues reflecting new processes being implemented within LVJB. 20
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5.5. All sources of assurance across LVJB’s activities are mapped to assess the content and coverage of the 2026/2027 Internal Audit Plan. The Plan reflects the outcome of this review as well as an assessment of LVJB’s top risks undertaken by Internal Audit. 5.6. A total of 30 Internal Audit days are available as detailed in Appendix Three and have been allocated as follows:- 20 days to review the changes to the process in LVJB whilst adding new streets and homes in those streets to the valuation and electoral registration systems with the introduction of the new property management module in the electoral registration system 4 days to assess shared systems controls, including the controls within the Fusion financial and human resources system 6 days to standard audit deliverables, namely audit management, the provision of the annual Internal Audit Report, audit planning for 2027/2028 and the follow- up of previously agreed actions 5.7. The proposed programme of work includes the issue of an Internal Audit Annual Report for 2025/2026 to the June 2026 meeting of the Board. 5.8. LVJB’s audit plan focuses on delivery of work that reflects areas of risk to the organisation resulting from changes in process and the introduction of new modules within core systems. The integrity of the data held within LVJB’s systems is essential from both operational and reputational perspectives. In 2026/2027, a small amount of time continues to be included in the proposed Plan for further testing on the Fusion human resources and financial accounting system. To maximise coverage for LVJB, a shared systems approach will continue to be adopted in relation to Fusion system testing. 5.9. The commitment to allocate time from the LVJB Plan to changing systems is balanced, over a rolling programme spanning several years, with the delivery of a programme of audits that reflect LVJB’s other risks and deliver the function’s core objectives. Proposed assignments aim to facilitate efficiency, good governance, compliance and prevention of fraud. 5.10. To provide further context for this work, assignments have been linked to objectives and areas of risk identified by LVJB. 5.11. The Board is asked to review the proposed 2026/2027 Plan and, being satisfied that it represents a risk-based and balanced programme of internal audit work, approve this for delivery during 2026/2027. 6. Employee Implications 6.1. Internal Audit has capacity to deliver 30 audit days to LVJB in 2026/2027 and this is considered sufficient to resource delivery of the proposed Plan. 7. Financial Implications 7.1. Capacity planning has been based on the available budget for 2026/2027. 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. 21
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9. Other Implications 9.1. There are no additional risks associated with this report. The outcome of Internal Audit work undertaken in 2026/2027 will contribute to the mitigation of several risk themes as outlined in Appendix Three. These include the risks associated with:- legislative compliance process / systems change fraud inefficiency poor governance 9.2. This report relates to wider LVJB outcomes as effective governance arrangements help to ensure that LVJB fulfils its planned objectives. The contents of this report are material to the delivery of the LVJB Service Plan 2025 - 2028, notably the core valuation and electoral objectives and to LVJB’s vision to:- Deliver quality in the work undertaken, providing efficient services to all service users and ensuring completeness and accuracy of the Electoral Register, Valuation Roll and the Valuation List (Council Tax). It also relates to the wider cross-cutting theme of the LVJB Service Plan to ensure good governance of the organisation, accountability and to adhere to the principles and practice of best value. 9.3. To mitigate against the risk of non-delivery of the Plan, the progress of every assignment is monitored using Figtree risk management software. 9.4. Audit performance will require the co-operation of LVJB Services and delivery of the Plan is dependent on assignments being finalised timeously. Officers, therefore, commit to assist with the delivery of the Internal Audit Plan as follows:- designated contacts will attend the opening and closing meetings a senior officer will be nominated to liaise with auditors during the field work draft reports will be reviewed for factual accuracy and agreed within four weeks of the issue of the report 9.5. There are no other issues associated with this report. 10. Integrated Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is no requirement to undertake any further consultation in terms of the information contained within this report. 10.3. There are no days allocated within the 2026/2027 Plan for Internal Audit to perform work on behalf of Audit Scotland, LVJB’s external auditor. However, if this was deemed necessary, at any point in the year, additional requests can be considered through re-allocation or purchase of additional days. 22
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Yvonne Douglas Internal Audit Manager 3 February 2026 Link(s) to LVJB Service Plan Deliver quality in the work undertaken, providing efficient services to all service users and ensuring completeness and accuracy of the Electoral Register, Valuation Roll and the Valuation List (Council Tax). Previous References Internal Audit Plan for 2025/2026, 3 March 2025 List of Background Papers Global Internal Audit Standards Application Note: Global Internal Audit Standards in the UK Public Sector Governance of Internal Audit in Local Government | CIPFA Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Yvonne Douglas, Internal Audit Manager Telephone: 01698 452618 E-mail: yvonne.douglas@southlanarkshire.gov.uk 23
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Audit Mandate and Charter Appendix One 1. Purpose 1.1. Internal Audit is an independent and objective assurance and advisory service that seeks to provide the Board of Lanarkshire Valuation Joint Board (LVJB) and senior management with independent and objective assurance and consultative guidance. 1.2. Valuation Joint Boards in Scotland (including LVJB) are established through the Valuation Joint Boards (Scotland) Order 1995. This Order is made under section 27(7) – (9) of the Local Government (Scotland) Act 1994, which provides for the creation of joint boards to discharge the statutory valuation functions otherwise vested in constituent local authorities. The Order specifies that VJBs are local authority joint boards created to deliver delegated valuation functions, constituted under the Local Government (Scotland) Act 1973. The Local Authority Accounts (Scotland) Regulations 2014 impose a statutory duty on local authorities to maintain an internal audit function. Section 7(1) of the Regulations state that local authorities must operate a professional and objective auditing service in accordance with recognised standards and practice. These Regulations apply to local authorities and their joint boards established under the Local Government (Scotland) Act 1973. Since Valuation Joint Boards are joint boards created under that Act (as the 1995 Order confirms), the Regulations apply to them. Local Authorities and their arms- length boards must comply with the Global Internal Audit Standards, the UK Public Sector interpretation of the Global Internal Audit Standards and CIPFA guidance on governance for local authorities. 1.3. Internal Audit seeks to enhance governance, risk management and control processes within LVJB to support achievement of the organisation’s objectives and its ability to serve the public interest. 1.4. The internal audit service aims to operate in a: o Professional and competent manner in compliance with Global Internal Audit Standards issued by the Internal Audit Standards Board and endorsed by the Chartered Institute of Internal Auditors effective from 1 April 2025. o Position of organisational independence with direct accountability to the Board. o Environment that is free from undue influence and one that demonstrates a commitment to making objective assessments. 1.5. This charter should be read in conjunction with the Service Agreement, which sets out the agreement between South Lanarkshire Council and Lanarkshire Valuation Joint Board around the delivery of internal audit services. 2. Adherence to Global Internal Audit Standards 2.1. The internal audit service will adhere to the mandatory elements of the Global Internal Audit Standards effective from 1 April 2025 and align delivery with the CIPFA Code of Practice for the Governance of Internal Audit in Local Government and the Application Note: Global Internal Audit Standards in the UK Public Sector. 2.2. The Global Internal Audit Standards are reflected in the Code of Practice for the Governance of Internal Audit in Local Government. This Code addresses the responsibilities of senior management and the committee charged with governance (generally referred to as the ‘audit committee’ which in LVJB is the Board) towards 24
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internal audit to ensure that internal audit services delivered have the necessary authority, support and oversight of the organisation. The Code provides a link between the recommended practices in the Global Internal Audit Standards and established governance arrangements of local government bodies and reflects the legislation and practices of local government bodies (which extends to Joint Board of local authorities). 2.3. The Application Note: Global Internal Audit Standards in the UK Public Sector has been issued by the Relevant Internal Audit Standard Setters and sets out interpretations and requirements which need to be applied to the Global Internal Audit Standards, in order that these form a suitable basis for internal audit practice in the UK public sector. 2.4. Compliance with the Standards will be a self-assessment exercise using a quality assurance and improvement programme. Output from this programme will be reported by the Chief Internal Auditor on an annual basis to the Board. 2.5. An external assessment of the internal audit function’s compliance with the Global Internal Audit Standards will be undertaken on a periodic basis and in a manner that is compliant with the requirement of the Standards. The arrangements to appoint an external evaluator will be reported to the Board and senior management in advance of engaging and the output from their review will be reported timeously to the Board. 3. Mandate Authority 3.1. The Board of LVJB grants the internal audit service the mandate to provide the Board and senior management with objective assurance, advice, insight and foresight. 3.2. The authority of the service is established through its direct reporting relationship to the Board that allows for full, free and unrestricted access. The Board authorises the internal audit service to: o Examine all records, data, information, systems, cash, stores and other property, to obtain explanations and to enter property or land. o Unrestricted access to all employees and members granted on demand and not necessarily subject to prior notice. o Allocate resources, formulate plans and communicate findings that deliver the service’s objectives. o Seek cooperation and assistance to deliver internal audit services within Lanarkshire Valuation Joint Board. Independence, Organisational Position and Reporting Relationships 3.3. Internal audit services are delivered under the direction of the Board and senior management. 3.4. The Chief Internal Auditor is positioned within their organisation (SLC) at a level that enables an internal audit service and responsibilities to be performed without interference from management and establishes the idependence of the internal audit service. 3.5. An adequate number of sufficiently qualified and experienced employees will be allocated to ensure the internal audit service is delivered in compliance with the Global Internal Audit Standards and the terms of the Service Agreement. Structural reviews may take place from time to time and resource monitoring is reported to the Board within mid-year and year-end reports. 25
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3.6. The Chief Internal Auditor report directly to the Board and senior management as required. The Board is the group charged with governance and therefore assumes the approval remit of an audit committee for LVJB and independently provides assurance on the soundness of the Board’s control environment and the adequacy of governnace and risk management frameworks. It also delivers scrutiny and oversees external financial reporting processes. 3.7. The Board is made up of members from both North and South Lanarkshire Councils. 3.8. Internal Audit reports plans, all significant audit findings along with the presentation of an annual report to the Board. 3.9. The Chief Internal Auditor has direct access to the Board and reports administratively to senior management, meeting regularly with the Assessor and Electoral Valuation Officer on a one-to-one basis. 3.10. This relationship will be the escalation route for issues arising within Internal Audit and for those matters where it is appropriate for the Chair of the Board to be briefed. 3.11. The Chief Internal Auditor also has direct access to their Monitoring Officer and will use this route to report as appropriate. 3.12. The Chief Internal Auditor will confirm to the Board on an annual basis that the internal audit service is organisationally independent. Any factors that impact on independence will be disclosed to the Board along with any issues encountered relating to a limitation of scope, performance or communication of internal audit findings and conclusions. This disclosure will include an assessment as to the implication of this limitation and the impact on the internal audit service’s ability to fulfil its mandate. 4. Changes to the Mandate and Charter 4.1. Circumstances may require either or both the Internal Audit Mandate or elements of the Internal Audit Charter to be amended or updated. This could include a significant change in the Global Internal Audit Standards or material changes in organisational structure, operational environment or new laws or regulations that impact on the nature and scope of internal audit services. 4.2. Where such a revision is required, a revised Internal Audit Mandate and Charter will be presented to the Board for approval. 5. The role of the group charged with governance (Board / Audit Committee) 5.1. Senior management and the Chief Internal Auditor should seek to maintain sound working relationships with members and ensure that effective channels of communication are maintained. 5.2. The Board will discuss with the Chief Internal Auditor the service’s mandate in terms of its role, responsibility, scope and services and will review and approve the Internal Audit Mandate and Charter on an annual basis. 5.3. Members of the the Board and the Chief Internal Auditor are able to meet privately. Internal Audit report all findings from concluded assignments via mid-year and year- end progress reports to the Board. Lines of communication between the Chair of the Board and the Chief Internal Auditor will be open at all times. 5.4. All members are free to raise concerns directly with the Chief Internal Auditor and input to the Internal Audit Charter and Audit Plan. Areas suggested for inclusion in the Audit Plan will be assessed in terms of risk prior to any audit work being undertaken. 5.5. Enquiries from members will follow recognised protocols and guidance. 26
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5.6. The Board will approve a risk-based Internal Audit Plan on an annual basis having satisfied itself around the adequacy of budgets, qualifications and competencies of the internal audit service and of the Chief Internal Auditor to deliver the plan. 5.7. The Board will receive an update report during the year on progress with delivering the approved Internal Audit Plan and an annual report expressing an overall audit conclusion for the year. The mechanism for the Board to receive progress reports and an update on compliance with Standards throughout the year will be via the mid year and year-end progress reports. 5.8. The Board will also satisfy itself that a quality assurance and improvement programme has been established and review the results of the quality assurance and improvement programme on an annual basis. 5.9. The Board will seek assurances that there has been no limitiation in scope or resources and receive regular updates in relation to performance (per 5.7) to allow this to be assessed relative to the service’s objectives and individual roles and responsibilities. 6. Chief Internal Auditor Role and Responsibilities 6.1. The Chief Internal Auditor will ensure that internal auditors: o Comply with the Global Internal Audit Standards and the key principles of Ethics and Professionalism set out within the Standards. o Understand and embrace the organisation’s legitimate and ethical expectations, identifying conduct that is contrary to those expectations. o Promote an ethics-based culture. o Report organisational behaviour that does not conform with the organisation’s ethical expectations. 7. Objectivity 7.1. The Chief Internal Auditor has a responsibility to ensure that the internal audit service operates in an environment where the ability of auditors to carry out their responsibilities in an objective manner, across all aspects of the audit engagement, is not threatened. Any impairment in such will be disclosed to the approriate parties. The service operates in a manner that is fully organisationally independent of senior management. 7.2. The Board has a responsibility to support internal audit independence. 7.3. Within South Lanarkshire Council, the Employee Code of Conduct provides guidance on the type and nature of interests that should be declared (including paid employment outside the Council and personal interests in contracts). Auditors must declare their interests in accordance with the Code of Conduct and with regard to the audit principle of independence, notifying the Chief Internal Auditor of any conflicts of interest which may arise. This formal declaration is required to be renewed on an annual basis but will be revisited should any conflicts arise. 7.4. This disclosure extends to any impairments of independence, either actual or perceived, with an expectation that internal auditors will act with profesional objectivity in all aspects of the audit engagement, resulting in balanced assessments that considers all facts and circumstances and avoids bias and undue influence. 7.5. Auditors will not be assigned to review or be involved in any activity where they have previously had operational or other involvement, usually within a period of one year. This includes instances where Internal Audit employees have been consulted during system, policy or procedural developments. 27
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7.6. With regard to the audit principle of independence, notifying the Chief Internal Auditor of any conflicts of interest which may arise is included within the formal declaration of interest which is renewed annually. This disclosure extends to any impairments of independence either actual or perceived. 7.7. Internal auditors will maintain an objective approach in the delivery of audit assignments, avoid compromising quality and retain overall authority over the presentation of audit findings. They will also ensure that they display professional objectivity in all aspects of their role, making informed and balanced assessments and avoiding conflicts of interest, bias and undue influence. 7.8. The annual report will include confirmation of the independence of the internal audit service delivered throughout the year. 8. Managing the Internal Audit function 8.1. The Chief Internal Auditor has a responsibility to: o Prepare an annual plan for formal review and endorsement by senior management and agreement by the Board. o Review the plan, amending to reflect significant changes in the organisation’s risks, operations or objectives and communicating these amendments to senior management and the Board. o Communicate the impact of any resource implications. o Ensure that all audit engagements are conducted in accordance with the Global Internal Audit Standards. o Deliver a range of audit assignments, as set out in the approved annual Audit Plan, and communicate assignment findings and conclusions to management. o Make recommendations for improvements and follow up on the delivery of these actions. o Communicate the results of each audit assignment to the Board and senior management (annually). o Ensure a system of close supervision of audit work and maintain a review of audit files through the supervisory structure ensuring that the function possesses the knowledge, skills and competencies to meet the requirements of the Global Internal Audit Standards and fulfil the Internal Audit Mandate. o Monitor trends, patterns and emerging issues, reporting to the Board and senior management as appropriate. o Consider and promote new approaches to internal audit service delivery. o Ensure adherence to wider organisation policies and procedures. Any conflict with such and either the Internal Audit Mandate and Charter or the Global Internal Audit Standards will require to be resolved and reported to the Board and senior management. o Consider the extent to which reliance can be placed on the work of external auditors, inspectors and regulators. 9. Communicating with the ‘Audit Committee’ and Senior Management 9.1. The Chief Internal Auditor will report to the Board and senior management the Internal Audit Service’s mandate; the Audit Plan and delivery of this Plan; significant revisions to the Plan; any potential impairments to independence; results of the quality assurance and improvement programme (including conformance with the 28
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Global Internal Audit Standards) and an action plan to address any gaps in compliance will also be reported, if required. 9.2. The Chief Internal Auditor will also convey any significant risk exposures and any mangement responses which are deemed to represent a level of risk contrary to LVJB’s risk management approach. 9.3. All planned audit assignments will formally be reported and every assignment will be closed after review by audit management. All Internal Audit reports will be submitted to the Assesor and Electoral Registration Officer and to recipients within LVJB being audited. Senior management are responsible for providing access, information and responses; for accepting and implementing audit recommendations and for owning related risks and controls. 9.4. The Chief Internal Auditor will plan for regular formal consultations with the Assessor and ERO, especially when preparing the formal audit plan. Feedback on performance and the value of work undertaken will be sought. Auditees will be copied on every report affecting their area of responsibility. Effective relationships will be maintained by all parties and confidentiality of information will be protected, unless this would prevent the delivery of audit assurance. 10. Quality Assurance and Improvement Programme 10.1 The Chief Internal Auditor will develop, deliver and maintain a quality assurance and improvement programme that will assess all aspects of the internal audit service. This includes compliance with professional standards and applicable and relevant laws and regulations. 10.2. In addition, a suite of performance measures will be reported within the mid-year and year-end reports to the Board and to senior management. 10.3. All elements will be considered to assess internal audit service progress with the delivery of its objectives. Where required, an improvement plan will be developed to promote an ethos of continuous improvement. 10.4. The quality and assurance programme will be internally assessed with an external inspection being completed once in each five-year period. 10.5. The results of the quality and assurance programme will be reported on an annual basis to the Board and senior management. 11. Scope and Types of Internal Audit Service 11.1. Internal Audit covers the breadth of LVJB activities and operations to provide independent assurance and advisory services in relation to: o governance, risk management and control arrangements (including financial and non-financial systems) 11.2. Where required, this will lead to recommended improvements in control, performance and productivity to support the achievement of corporate objectives. 11.3. This may include an assessment of: o Risks that compromise achievement of organisational strategic objectives. o The extent of compliance with financial and operational procedures, policies, regulations and legislation and their impact on operation. o Contribution and the identification of opportunities. o Financial and operational controls in terms of their adequacy and application. 29
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o Compliance with all corporate standards and frameworks, ensuring that management information is produced accurately. 11.4. The existence of Internal Audit does not diminish the responsibility of management to exercise sound systems of internal control. It is clearly and solely a management responsibility to ensure that activities are conducted in a secure, efficient and well- ordered manner and that finances are safeguarded and used to maximum effect. This includes identifying and managing risks including fraud. 11.5. Managers are expected to provide requested information within reasonable timescales. 30
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Audit Strategy Appendix Two 1. Role and Purpose 1.1. The Internal Audit service provided to Lanarkshire Valuation Joint Board (LVJB) by South Lanarkshire Council seeks to deliver independent, objective assurance and advice to support LVJB in achieving its strategic priorities and delivering value for money. 1.2. The service’s wider objectives are set out in the Internal Audit Mandate and Charter. 1.3. Internal Audit helps LVJB to maintain effective governance, risk management and internal control arrangements, and supports compliance with statutory and regulatory requirements. 1.4. The service operates in accordance with the Global Internal Audit Standards. 2. Independence and Reporting 2.1. Internal Audit is independent of LVJB’s operational management. The service reports functionally to the Board and has unrestricted access to Senior Management. 2.2. This reporting arrangement ensures Internal Audit can carry out its work free from undue influence and in line with the Global Internal Audit Standards requirements on independence and objectivity. 3. Strategic Approach to Audit Planning 3.1. Internal Audit adopts a risk-based approach to planning and delivery that complies with the Global Internal Audit Standards utilising resources available and prioritising assignments to ensure key areas of work are completed in the year. The annual Internal Audit Plan is designed to focus audit resources on the areas of greatest risk to LVJB, considering: o key strategic and corporate risks, o financial and budgetary pressures, o major change programmes and transformation activity, o regulatory and statutory compliance, and o areas of known or emerging concern. 3.2. The plan is informed by LVJB’s risk management framework, consultation with senior officers along with wider External Audit reports and national sector developments. The Board approves the plan annually. 3.3. In determining items for inclusion in a draft Plan, all proposed assignments, generated from research and consultation, are risk assessed to determine suitability. The risk of significant subsequent changes to the Plan, arising from a change in LVJB’s priorities or risks, are managed through a level of contingency time that provides a degree of flexibility throughout the year. 3.4. Significant amendments to the Plan will be presented to the Board for approval. 4. Assurance and Advisory Work 4.1. Internal Audit delivers a mix of assurance and advisory work, providing: o independent conclusions on the adequacy and effectiveness of internal controls, o practical recommendations to improve systems and processes, and 31
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o early advice on new systems, policies and projects to help manage risk proactively. 4.2. The strategy aims to align audit work with LVJB’s risks, strategic goals and objectives in line with recognised standards, guidance and other best practice. Time is invested to develop audit practices and skills within the teams. 4.3. All audit work is undertaken in accordance with the Global Internal Audit Standards and the Internal Audit Charter. 5. Quality and Improvement 5.1. The Internal Audit service maintains a Quality Assurance and Improvement Programme to ensure ongoing compliance with the Global Internal Audit Standards and to support continuous improvement. This includes internal quality reviews, performance monitoring and periodic external assessment. Outputs from the Quality Assurance and Improvement Programme are reported to the Board. 5.2. Progress against the audit strategy is reported to the Board through mid-year and year-end monitoring reports that are presented at two separate meetings of the Board. Delivery of the strategy will be evidenced by the completion of the Internal Audit Plan in-year and will be monitored by the performance indicators reported to the Board. 6. Reporting and Accountability 6.1. Internal Audit reports regularly to management and the Board on: o audit findings and agreed actions, o progress against the approved audit plan, and o significant governance, risk and control issues. 6.2. An annual Internal Audit report is provided to give assurance over the overall adequacy and effectiveness of LVJB’s governance, risk management and internal control framework. 7. Revision 7.1. The Internal Audit Strategy will be subject to an annual review and presented alongside the annual audit plan to the Board each financial year. 32
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Proposed 2026/2027 Internal Audit Plan Appendix Three Audit assignment Outline Scope Expected days Links to LVJB purpose and vision Risk areas Priority Risk assessed core programme of work New Streets Undertake a review of the process to add new streets to the Valuation and Electoral Registration systems, including the amended process to add houses at the same time with the introduction of the new Property Management module in the Electoral Registration system. Consider the controls that ensure compliance with guidance and support a good overall control environment and test to provide assurance expected controls in place. 20 Efficiency, completeness, accuracy Compliance with legislation / responding to changes High Shared systems Include LVJB samples in other relevant ‘shared systems’ testing being undertaken as part of agreed audit work for SLC during 2026/2027. This will include testing of the Fusion financial and human resource system. 4 Efficiency, completeness, accuracy Responding to change Medium Fraud Fraud Alerts React to fraud alerts through professional publications and network groups and disseminate information as appropriate to LVJB. 0.5 Good governance Fraud High 33
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Audit assignment Outline Scope Expected days Links to LVJB purpose and vision Risk areas Priority GIAS requirements Informal Follow-up Advise LVJB of actions due each period. Collate responses for reporting and discussion at update meetings with client. 0.5 Good governance Continued exposure to risks identified in original audit reports Medium Formal Follow-Up Formal review and follow-up testing for recommendations made in the prior year audit reports. 0.5 Medium Planning, Year End and Administration Audit Plan Undertake consultation, risk assessment, set scopes and objectives for 2027/2028 Plan and seek approval through preparation of reports for Lanarkshire Valuation Joint Board. 1 Good governance Insufficient reporting to those charged with governance High Annual Assurance Report Prepare annual assurance report for 2025/2026 for LVJB for presentation to Lanarkshire Valuation Joint Board. 2.5 High Administration Attend update meetings with LVJB as required. 1 Medium 30 34
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Lanarkshire Valuation Joint Board Annual Audit Plan 2025/26 Prepared for Lanarkshire Valuation Joint Board February 2026 6 35
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Lanarkshire Valuation Joint Board Annual Audit Plan | 2 Contents Introduction 3 Audit scope and responsibilities 4 Audit of the annual accounts 6 Wider scope and Best Value 10 Reporting arrangements, timetable and audit fee 11 Other matters 14 Accessibility You can find out more and read this report using assistive technology on our website www.audit.scot/accessibility. 36
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Introduction | 3 Introduction Purpose of the Annual Audit Plan 1. The purpose of this Annual Audit Plan is to provide an overview of the planned scope and timing of the 2025/26 audit of Lanarkshire Valuation Joint Board’s annual accounts. It outlines the audit work planned to meet the audit requirements set out in auditing standards and the Code of Audit Practice, including supplementary guidance. Appointed auditor and independence 2. Pauline Murray, of Audit Scotland, has been appointed by the Accounts Commission as external auditor of Lanarkshire Valuation Joint Board, hereafter referred to as ‘the body’, for the period from 2022/23 until 2026/27. The 2025/26 financial year is therefore the fourth of the five-year audit appointment. 3. Pauline Murray and the audit team are independent of the body in accordance with relevant ethical requirements, including the Financial Reporting Council’s Ethical Standard. This standard imposes stringent rules to ensure the independence and objectivity of auditors. Audit Scotland has robust arrangements in place to ensure compliance with ethical standards. The arrangements are overseen by the Executive Director of Innovation and Quality, who serves as Audit Scotland’s Ethics Partner. 4. The Ethical Standard requires auditors to communicate any relationships that may affect the independence and objectivity of the audit team. There are no such relationships pertaining to the audit of the body to communicate. 37
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Audit scope and responsibilities | 4 Audit scope and responsibilities Scope of the audit 5. The audit is performed in accordance with the Code of Audit Practice, including supplementary guidance, International Standards on Auditing (UK), and relevant legislation. These set out the requirements for the scope of the audit which includes: • An audit of the financial statements and an opinion on whether they give a true and fair view and are free from material misstatement. • An opinion on statutory other information published with the financial statements in the annual accounts, namely the Management Commentary and the Annual Governance Statement. • An opinion on the audited part of the Remuneration Report. • Concluding on the financial sustainability of the body and a review of the Annual Governance Statement. • Reporting on the body’s arrangements for securing Best Value. • Provision of an Annual Audit Report setting out significant matters identified from the audit of the annual accounts and the wider scope areas specified in the Code of Audit Practice. Responsibilities 6. The Code of Audit Practice sets out the respective responsibilities of the body and the auditor. A summary of the key responsibilities is outlined below. Auditor’s responsibilities 7. The responsibilities of auditors in the public sector are established in the Local Government (Scotland) Act 1973. These include providing an independent opinion on the financial statements and other information reported within the annual accounts, and concluding on the body’s arrangements in place for the wider scope areas. The body’s responsibilities 8. The body has primary responsibility for ensuring proper financial stewardship of public funds, compliance with relevant legislation and establishing effective arrangements for governance, propriety and 38
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Audit scope and responsibilities | 5 regularity that enables it to successfully deliver its objectives. The features of proper financial stewardship include: • Establishing arrangements to ensure the proper conduct of its affairs. • Preparation of annual accounts, comprising financial statements that give a true and fair view and other information. • Establishing arrangements for the prevention and detection of fraud, error and irregularities, and bribery and corruption. • Implementing arrangements to ensure its financial position is soundly based. • Making arrangements to secure Best Value. • Establishing an internal audit function. 39
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Audit of the annual accounts | 6 Audit of the annual accounts Introduction 9. The audit of the annual accounts is driven by materiality and the risks of material misstatement in the financial statements, with greater attention being given to the significant risks of material misstatement. This chapter outlines materiality, the significant risks of material misstatement that have been identified, and the impact these have on the planned audit procedures. Materiality 10. The concept of materiality is applied by auditors in planning and performing an audit, and in evaluating the effect of any uncorrected misstatements on the financial statements or other information reported in the annual accounts. 11. Broadly, the concept of materiality is to determine whether matters identified during the audit could reasonably be expected to influence the decisions of users of the financial statements. Auditors set a monetary threshold when determining materiality, although some issues may be considered material by their nature. Therefore, materiality is ultimately a matter of the auditor’s professional judgement. 12. The materiality levels determined for the audit of the body are outlined in Exhibit 1. Exhibit 1 2025/26 Materiality levels for the body Materiality The body Materiality – based on an assessment of the needs of users of the financial statements and the nature of the body operations, the benchmark used to determine materiality is gross expenditure based on the audited 2024/25 financial statements. Materiality has been set at 2% of the benchmark. £76,000 40
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Audit of the annual accounts | 7 Materiality The body Performance materiality – this acts as a trigger point. If the aggregate of misstatements identified during the audit exceeds performance materiality, this could indicate that further audit procedures are required. Using professional judgement, performance materiality has been set at 70% of planning materiality. £53,000 Reporting threshold – all misstatements greater than the reporting threshold will be reported. £3,500 Source: Audit Scotland Significant risks of material misstatement to the financial statements 13. The risk assessment process draws on the audit team’s cumulative knowledge of the body, including the nature of its operations and its significant transaction streams, the system of internal control, governance arrangements and processes, and developments that could impact on its financial reporting. 14. Based on the risk assessment process, significant risks of material misstatement to the financial statements have been identified and these are summarised in Exhibit 2, page 8. These are the risks which have the greatest impact on the planned audit approach, and the planned audit procedures in response to the risks are outlined in Exhibit 2. 15. The risk assessment process is an iterative and dynamic process. The assessment of risks set out in this Annual Audit Plan and Exhibit 2 may change as more information and evidence is obtained over the course of the audit. Where such changes occur, these will be reported to the body and those charged with governance, where relevant. 41
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Audit of the annual accounts | 8 Exhibit 2 Significant risks of material misstatement to the financial statements Risk of material misstatement Planned audit response Fraud caused by management override of controls Per ISA (UK) 240, this is a presumed significant risk of material misstatement that applies to all entities due to the recognition that management is in a unique position to perpetrate fraud because of management’s ability to override controls that otherwise appear to be operating effectively. The audit team will: • Evaluate the design and implementation of controls over journal entry processing. • Make inquiries of individuals involved in the financial reporting process about inappropriate or unusual activity relating to the processing of journal entries. • Test journals entries, focusing on those that are assessed as higher risk. • Evaluate significant transactions outside the normal course of business. • Assess the adequacy of controls in place for identifying and disclosing related party relationships and transactions in the financial statements. • Assess changes to the methods and underlying assumptions used to prepare accounting estimates and assess these for evidence of management bias. Valuation of the pension balance The body is a member of Strathclyde Pension Fund, which is a defined benefit pension scheme. Strathclyde Pension Fund is subject to formal valuation every three years, and this sets out each member’s share of the scheme’s overall pension balance and contributions for the next three years. The last formal valuation was carried out at 31 March 2023. An estimation of the body’s share of the overall pension balance is required in each intervening year between formal valuations, and these are carried out by an actuary, Hymans Robertson LLP. There is a significant degree of subjectivity in the estimation of the pension balance, as the estimation is based on specialist assumptions and changes in the assumptions can result in material changes to the estimation. The audit team will: • Evaluate the design and implementation of controls over the pension balance estimation process. • Review the information provided to the actuary and assess this for completeness and accuracy. • Evaluate the competence, capabilities, and objectivity of the actuary. • Obtain an understanding of the management’s involvement in the estimation process to assess if appropriate oversight has occurred. • Review the appropriateness of the key data and assumptions used by the actuary for the estimation of the pension balance, and challenge these where required. • Audit Scotland uses PwC as an auditor’s expert to inform the planned audit procedures outlined above. Therefore, the audit team will also review the information provided by PwC and reflect this in the planned audit procedures where required. 42
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Audit of the annual accounts | 9 Source: Audit Scotland Key audit matters 16. The Code of Audit Practice requires public sector auditors to communicate key audit matters. Key audit matters are those matters, that in the auditor’s professional judgement, are of most significance to the audit of the financial statements and require most attention when performing the audit. 17. In determining key audit matters, auditors consider: • Areas of higher or significant risk of material misstatement. • Areas where significant judgement is required, including accounting estimates that are subject to a high degree of estimation uncertainty. • Significant events or transactions that occurred during the year. 18. The matters determined to be key audit matters will be communicated in the Annual Audit Report. Exhibit 2 outlines the significant risks of material misstatement to the financial statements that have been identified, including those that have greatest impact on the planned audit procedures and require most attention when performing the audit. 43
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Wider scope and Best Value | 10 Wider scope and Best Value Introduction 19. Reflecting the fact that public money is involved, the Code of Audit Practice requires that public audit is planned and undertaken from a wider perspective than in the private sector. The wider scope audit set out by the Code of Audit Practice broadens the audit of the annual accounts to include consideration of additional aspects or risks in four wider scope areas. 20. Due to the nature and size of the body and its limited financial activity, it is considered a less complex body for the wider scope audit. Therefore, the wider scope audit does not consider all four wider scope areas and is instead limited to concluding on the financial sustainability of the body. 21. Financial sustainability means looking forward over the medium and longer term in planning the services to be delivered and how they will be delivered effectively. This is assessed by considering the body’s medium to longer-term planning for service delivery. A conclusion on the financial sustainability of the body with be reported in the Annual Audit Report. Best Value 22. Under the Code of Audit Practice, the duty on auditors to consider the arrangements an audited body has in place to secure Best Value applies to audited bodies that fall within section 106 of the Local Government (Scotland) Act 1973, which the body does. 23. Consideration of the arrangements the body has in place to secure Best Value will be carried out alongside the wider scope audit, and a conclusion on the arrangements the body has in place will be reported in the Annual Audit Report. Significant wider scope and Best Value risks 24. No significant risks in the wider scope areas or Best Value were identified from the risk assessment process. 44
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Reporting arrangements, timetable and audit fee | 11 Reporting arrangements, timetable and audit fee Audit outputs 25. The outputs from the 2025/26 audit include: • This Annual Audit Plan. • An Independent Auditor’s Report to the body and the Accounts Commission setting out opinions on the annual accounts. • An Annual Audit Report to the body and the Accounts Commission setting out significant matters identified from the audit of the annual accounts, conclusions from the wider scope and Best Value audit, recommendations, where required, and any good practice identified. 26. The matters to be reported in the outputs will be discussed with the body for factual accuracy before they are issued. All outputs from the audit will be published on Audit Scotland’s website, apart from the Independent Auditor’s Report, which is included in the audited annual accounts. 27. Target dates for the audit outputs are set by the Accounts Commission. In setting the target dates for the audit outputs, consideration is given to the target date for approving the annual accounts, which is 30 September 2026 for local government bodies. 28. The Independent Auditor’s Report and Annual Audit Report are planned to be issued by the target date of 30 September 2026. Audit timetable 29. Achieving the timetable for production of the annual accounts, supported by complete and accurate working papers, is critical to delivery of the audit to agreed target dates. Exhibit 3 includes a timetable for the audit, which has been agreed with management. Agreed target dates will be kept under review as the audit progresses, and any changes required, and their potential impact, will be discussed with the body and reported to those charged with governance, where required. 45
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Reporting arrangements, timetable and audit fee | 12 Exhibit 3 2025/26 audit timetable Audit activity LVJB target date Audit team target date Relevant committee date Issue of Annual Audit Plan 2 March 2026 2 March 2026 Annual accounts: • Consideration of unaudited annual accounts by those charged with governance 1 June 2026 1 June 2026 • Submission of unaudited annual accounts and all working papers to audit team 1 June 2026 • Latest date for audit clearance meeting 24 August 2026 24 August 2026 • Issue of draft Letter of Representation, proposed Independent Auditor’s Report, and proposed Annual Audit Report 26 August 2026 7 September 2026 • Agreement of audited and unsigned annual accounts 4 September 2026 4 September 2026 • Approval by those charged with governance and signing of audited annual accounts 7 September 2026 7 September 2026 • Signing of Independent Auditor’s Report and issue of Annual Audit Report 7 September 2026 Source: Audit Scotland Audit fee 30. The body’s audit fee is determined in line with Audit Scotland’s fee setting arrangements. The agreed audit fee for the 2025/26 audit is set out in Exhibit 4. 31. In setting the audit fee, it is assumed that the body has effective governance arrangements in place and the complete annual accounts will be provided for audit in line with the agreed timetable. The audit fee assumes there will be no significant changes to the planned scope of the audit. Where the audit cannot proceed as planned, for example, due to 46
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Reporting arrangements, timetable and audit fee | 13 incomplete or inadequate working papers, the audit fee may need to be increased. Exhibit 4 Audit fee Fee component1 Fee (£) External auditor remuneration 22,740 Pooled costs, such as travel and subsistence costs 780 Sectoral Cap Adjustment (13,600) Total 2025/26 fee 9,920 Source: Audit Scotland 1 Information on the components that make up the total fee can be found in Audit Scotland’s Audit management and quality guidance. 47
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Other matters | 14 Other matters Internal audit 32. The body is responsible for establishing an internal audit function as part of an effective system of internal control. As part of the audit, the audit team will obtain an understanding of internal audit, including its nature, responsibilities, and activities. 33. While internal audit and external audit have differing roles and responsibilities, external auditors may seek to rely on the work of internal audit where it is considered appropriate. A review of internal audit’s 2025/26 audit plan was carried out to identify if there were any areas where the audit team could rely on its work. The audit team concluded it will not rely on internal audit’s work. However, the audit team will review internal audit's reports and assess if there is any impact on the audit. Audit quality 34. Audit Scotland is committed to the consistent delivery of high-quality audit. Audit quality requires ongoing attention and improvement to keep pace with external and internal changes. Details of the arrangements in place for the delivery of high-quality audits is available from the Audit Scotland website. 35. The International Standards on Quality Management (ISQM) applicable to Audit Scotland for 2025/26 audits are: • ISQM (UK) 1, which deals with an audit organisation’s responsibilities to design, implement, and operate a system of quality management (SoQM) for audits. Audit Scotland’s SoQM consists of a variety of components, such as governance arrangements and culture to support audit quality, compliance with ethical requirements, ensuring Audit Scotland is dedicated to high- quality audit through engagement performance and resourcing arrangements, and ensuring there are robust quality monitoring arrangements in place. Audit Scotland carries out an annual evaluation of its SoQM and has concluded it complies with this standard. • ISQM (UK) 2, which sets out arrangements for conducting engagement quality reviews, which are performed by senior management not involved in an audit, to review significant judgements and conclusions reached by the audit team, and the appropriateness of proposed audit opinions on high-risk audits. 48
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Other matters | 15 36. To monitor quality at an individual audit level, Audit Scotland carries out internal quality reviews on a sample of audits. Additionally, the Institute of Chartered Accountants of England and Wales (ICAEW) carries out independent quality reviews on a sample of audits. 37. Actions to address deficiencies identified by internal and external quality reviews are included in a rolling Quality Improvement Action Plan, which is used to support continuous improvement. Progress with implementing planned actions is monitors on a regular basis by Audit Scotland’s Quality and Ethics Committee. 38. Audit Scotland may periodically seek the views of the body on the quality of audit services provided. The audit team would also welcome feedback at any time. 49
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Lanarkshire Valuation Joint Board Annual Audit Plan 2025/26 Audit Scotland, 4th Floor, 102 West Port, Edinburgh EH3 9DN Phone: 0131 625 1500 www.audit.scot AS.5.0 50
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 March 2026 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board - Service Plan – 1 April 2025 to 31 March 2028 – Update 1. Purpose of Report 1.1. The purpose of the report is to:- provide members with an update on Lanarkshire Valuation Joint Board’s (LVJB’s) Service Plan covering the period 1 April 2025 to 31 March 2028 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. Background 3.1. LVJB’s current Service Plan, which covers the period from 1 April 2025 through to 31 March 2028, was approved at the Board meeting of 2 June 2025. This is the first update to that Service Plan. 4. Key Business Areas 4.1. The Service Plan sets out the key business areas identified for LVJB over a three- year period. The plan assists in ensuring that LVJB’s services are delivered as effectively and efficiently as possible to service users. 4.2. LVJB’s Core Purpose is to prepare, maintain, and update an accurate Valuation Roll, Valuation (Council Tax) List, and Electoral Register. LVJB’s Vision statement reaffirms that we seek to achieve quality, efficiency, completeness and accuracy in all work undertaken. This includes producing:- complete Electoral Registers which include all eligible electors in Lanarkshire accurately named at their qualifying address a complete Valuation Roll which includes all relevant lands and heritages with accurate rateable values a complete Valuation (Council Tax) List which includes all dwellings with accurate bands 4.3. This report provides updates on key business areas and details progress on specific projects within the three key business areas of the Board, namely, Electoral Registration, Non-Domestic Rating, and Council Tax. 7 51
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5. Key Challenges 5.1. The key challenges faced by LVJB over the period of the new Service Plan within its three main business areas have been identified as follows:- Within Electoral Registration:- to plan for and ensure that individual electoral registration continues to be managed successfully; to respond to and implement changes which result from the ongoing electoral reform review process; to plan for and ensure service delivery for each election arising over the period of the Service Plan; to ensure the completeness and accuracy of the Electoral Registers. Within Non-Domestic Valuation:- to ensure the maintenance of the Valuation Roll between revaluations; to ensure that values accurately reflect changes to Valuation Roll entries; to ensure the disposal of all proposals and any resultant appeals received in accordance with statutory timescales. Within Council Tax:- to ensure that new houses are entered in the Valuation List as soon after completion as possible; to ensure that band changes relating to a material change of value of a dwelling, followed by its subsequent sale, are affected as soon as possible; to continue to deal with proposals to alter Council Tax bands, and any resultant appeals, as efficiently as possible. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. Financial issues in relation to the Service Plan are covered annually as part of the budgetary process and discussions with the Treasurer to the Board. 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 various risks associated with, not either having, or adhering to an organisational Service Plan. LVJB has in place a specific risk register which is monitored and reviewed by the management team. 10. Equality Impact Assessment and Consultation Arrangements 10.1. Such matters are referred to in the Service Plan. 11. Privacy Impact Assessment 11.1 Such matters are referred to in the Service Plan. Jacqueline Dell BSc MRICS Dip Rating AEA (Cert-Scotland) Assessor and Electoral Registration Officer 12 February 2026 Previous References Lanarkshire Valuation Joint Board - Service Plan - 1 April 2025 to 31 March 2028 report for Board meeting of 2 June 2025 52
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List of Background Papers None Contact for Further Information If you require further information, please contact:- Jacqueline Dell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 53
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1 The Office of the Assessor and Electoral Registration Officer SERVICE PLAN April 2025 – March 2028 55
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2 Our Core Purpose To prepare, maintain and update an accurate Valuation Roll, Valuation List (Council Tax) and Electoral Register having regard to statutory requirements. Our Vision Our vision is to deliver quality in the work which we undertake, provide efficient services to all service users, and ensure completeness and accuracy of the Electoral Register, Valuation Roll, and the Valuation List (Council Tax). In Order That We Achieve Our Vision We Will: Ensure that our services are delivered in accordance with all statutory requirements. Plan service development and delivery in accordance with the principles of efficient government and continuous improvement. Undertake customer care surveys to assist us in improving our service delivery. Recognise our employees as both stakeholders and our most important asset. Take individual and collective responsibility for the services provided by LVJB. Encourage innovation and recognise achievement within the organisation. Monitor and report performance levels to stakeholders. Integrate equalities issues into all aspects of our service provision. Undertake our duties having regard to sustainability. Build on our achievements to date. 56
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3 LANARKSHIRE VALUATION JOINT BOARD ASSESSOR AND ELECTORAL REGISTRATION OFFICER SERVICE PLAN PART ONE SERVICE FUNCTION 1.1 VALUATION ROLL The Valuation Roll is a list of all non-domestic properties, which are not excluded properties, along with the Net Annual and Rateable Values which the Assessor has established for each property. These annual values form the basis for non-domestic rates charges. The Roll is published annually and updated weekly. Assessors are required to complete a Revaluation of all non-domestic properties within the Valuation Roll every 3 years, with the next Revaluation due to be published in draft form on 30 November 2025, effective from 1 April 2026. Update February 2026: On 31 January 2026 there were a total of 23,657 properties in the Valuation Rolls for North and South Lanarkshire Council areas, with a total rateable value of circa £1,078,000,000. The 2026 Revaluation Roll was published, on the Scottish Assessors’ Association (SAA) Portal, in draft on 30 November 2025, and there was a total of 23,226 properties in the Valuation Rolls for North and South Lanarkshire Council areas, with a total proposed rateable value of circa £1,187,000,000. 1.2 VALUATION LIST The Valuation List is a list of all domestic properties upon which Council Tax charges are based. Each dwelling is placed in one of 8 broad valuation bands according to their estimated market value as at the 1 April 1991. Update February 2026: On 31 January 2026 there were a total of 323,418 council tax entries, excluding garages in the Valuation Lists for the Lanarkshire area. 1.3 REGISTER OF ELECTORS The Registers of Electors contains the names of all person’s resident within the area and eligible to vote at UK Parliamentary, Scottish Parliamentary, European and Local Elections together with referenda. It is generally published annually, by 1 December, and updated regularly throughout the year. 57
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4 Prior to publication, the Register is updated by an annual canvass consisting of a postal canvass of all households, which is usually carried out during July - November each year, and a door-to-door canvass. Update February 2026: On 1 February 2026 the total electorate in Lanarkshire who are eligible to vote in Scottish Parliamentary elections is now 525,606 electors. 1.4 OTHER FUNCTIONS The Assessor carries out a range of functions in support of these primary services, and these are covered in Part Two, Core Objectives, below. 58
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5 LANARKSHIRE VALUATION JOINT BOARD ASSESSOR AND ELECTORAL REGISTRATION OFFICER SERVICE PLAN PART TWO CORE OBJECTIVES 2.1 THE VALUATION ROLL 2.1.1 Maintenance of the Valuation Roll Maintenance of the Valuation Roll, including the addition of new subjects, the deletion of subjects and the amendment of existing subjects, will continue, year-on-year, in accordance with the Joint Board's established procedures for completion within the statutory timescales and annual targets. Valuation Notices will be issued to all Proprietors, Tenants and Occupiers and all relevant changes will be notified to the billing authorities timeously. Update February 2026: In the period 1 April 2025 to 31 January 2026, some 589 value changes had been made to the Valuation Roll. 61% of these changes were made within 3 months of the effective alteration date (performance target for period 2025/26 set at 77%). 2.1.2 Revaluation Proposals and Appeals In respect of the Revaluation 2017 appeals there remains some 21 outstanding which have been transferred to the Upper Tribunal for determination. LVJB staff continue to discuss and negotiate with ratepayers and their professional representatives, in connection with these appeals, in an attempt to reach settlement without need for recourse to the Upper Tribunal where appropriate. 1,403 proposals were received in respect of the 2023 Revaluation, all of these proposals must be investigated, and the properties reanalysed and revalued if necessary, resulting in the issue of a proposal determination notice by the statutory deadline of 30 September 2025. As of 1 February 2025, of the 1,403 proposals lodged there are currently 17 which have been escalated to appeal stage. The next batch of proposals to be received will be those relating to the 2026 Revaluation. The last date to lodge a proposal against a 2026 Revaluation figure is the 31 July 2026. LVJB are currently in discussion with our IT suppliers to automate the receipt and acknowledgement of proposals where possible, resulting in improved efficiencies in service delivery. Update February 2026: Ten 2017 Revaluation Appeals remain outstanding, all of which have been transferred to the Upper Tribunal for determination. The scheduling of these appeals is now a matter for the Upper Tribunal. 59
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6 All 2023 Revaluation proposals have been investigated and concluded ahead of the statutory disposal deadline of 30 September 2025. Of the 1,403 proposals lodged, 43 were appealed to the First-tier Tribunal. Of the 43 appealed, 23 are now resolved and 20 remain outstanding. The scheduling of these appeals is now a matter for the First-tier Tribunal. 2.1.3 Running Roll Proposals and Appeals Our organisation has received approximately 400 running roll proposals since the 1 April 2023 and will continue to include the disposal of these proposals and any resultant appeals, within the ongoing disposal programme, in accordance with the statutory disposal dates for each. Update February 2026: Three 2017 running roll appeals remain outstanding at Upper Tribunal. To date a further 99 2023 running roll proposals have been received since 1 April 2023, and 368 running roll proposals have been settled since 1 April 2023, leaving 131 proposals outstanding. 2.1.4 Appeals to the First-tier Tribunal or Upper Tribunal Our organisation will allocate resources as appropriate to deal with appeals which are referred to either the First-tier Tribunal or the Upper Tribunal. Timetabling of the hearing of such appeals being set by the Tribunal. Update February 2026: A total of 43 subjects were appealed to the First-tier Tribunal, in relation to the 2023 Revaluation, 20 remain outstanding. A further 13 appeals remain outstanding at the Upper Tribunal, of which 10 are 2017 Revaluation appeals and three are 2017 running roll appeals. LVJB staff remain in dialogue with the appellants and their professional agents, to ascertain whether appeals can be settled without the need for recourse to Tribunal. 2.1.5 Designated Assessor Responsibility Under the terms of The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 the Assessor for Lanarkshire is designated as being responsible for the conventional valuation of the majority (in rateable value terms) of the Electricity Utilities for all of Scotland. This extra responsibility has had a significant impact on the functions and structure of the office. The Assessor will continue to allocate resources as appropriate to deal with these additional legislative duties which are specific to the position of the Lanarkshire Assessor. The Assessor will raise the resourcing of these duties with the Treasurer to the Board where it is envisaged that their undertaking is either onerous in terms of resourcing, or where they may affect other service delivery areas. Currently, the total value in the Roll for electricity subjects, under this remit, is more than £490m. 60
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7 There are 8 appeals, from the 2017 Revaluation, that are outstanding against this group of subjects, with all now being transferred to the Upper Tribunal for Scotland for determination. In addition, there are 8 new proposals from the 2023 Revaluation that are still to be dealt with, these have a disposal date of 30 September 2025. Update February 2026: Draft Valuation Notices were timeously issued on 30 November 2025 in relation to the 2026 Revaluation, of which 4 valuations, related to designated electricity subjects with a total rateable value of £370,400,000, have been pre-agreed. LVJB are responsible for the SAA Practice Note for Wind Farms, the national lead for Scotland. Discussions are ongoing with professional agents in respect of these valuations, in an attempt to pre-agree such valuations. Two 2017 appeals remain outstanding at Upper Tier and all of 2023 Revaluation proposals have received Proposal Decision Notices. 2.1.6 2023 Revaluation LVJB staff will continue to deal with the remaining 2023 Revaluation proposals and any resultant appeals. The final date for the issue of a Proposal Decision Notice (PDN) for the 2023 Revaluation, being 30 September 2025. The Local Taxation Chamber (LTC) are listing for hearing, any resultant appeals and LVJB will, where values are deemed to be correct, robustly defend these at hearing. Update February 2026: All 2023 Revaluation proposals were issued a Proposal Decision Notice by the statutory deadline of 30 September 2025. Of the 1,403 proposals lodged, only 43 appeals have been referred to Tribunal. The scheduling of those appeals at Tribunal is now a matter for the Tribunal. 2.1.7 2026 Revaluation LVJB staff are currently in the early phase of undertaking the work involved in the 2026 Revaluation. This is the second 3-yearly revaluation with a one-year tone date following the recommendations of the Barclay review on non-domestic rating. Members of LVJB’s management will meet with the valuation team on a regular basis to ensure resources have the appropriate direction, key targets will be set, monitoring of progress will be undertaken in relation to targets, and a robust review of analysis and the resulting valuations will be undertaken when necessary. Engagement with landlords, tenants, and other relevant parties are ongoing to ensure they are issued with the appropriate Assessors Information Notices (AIN’s) to allow the collation of all relevant information required to complete the Revaluation. Those who do not make a return being pursued through the civil penalty route. Staff will also be encouraged to formally pre-agree, with suitable parties, the proposed 2026 valuations. 61
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8 Valuation staff will continue to participate in meetings of the Scottish Assessors Association to ensure that consistency in valuation approach is achieved. Certain staff will also be required to take ownership of practice notes, to be applied throughout Scotland, therefore carrying out analysis and proposing schemes of valuation for many subjects throughout Scotland. Where undertaken by a member of LVJB, our office will be required to lead negotiations and discussions with industry experts, in the hope that the valuation scheme can be agreed. Where agreement is not reached it will be necessary for LVJB to defend the scheme of valuation at Tribunal. The values produced for the 2026 Revaluation will come into effect on 1 April 2026 and reflect levels of value as at 1 April 2025 (the “tone date”). This is the second revaluation which has a tone date 1 year prior to the revaluation. This shortened time between tone date and completion of the revaluation continues to create practical challenges for our organisation in relation to ingathering appropriate cost and rental information, analysing, and the setting of resultant values. Whilst, as noted above, the new values will come into force on 1 April 2026, the Scottish Government require that the draft values are published at the SAA Portal on the 30 November 2025 and that the notices are issued shortly thereafter, which further condenses the timescales involved. Update February 2026: On 30 November 2025 the draft 2026 Revaluation Roll was published on the SAA portal, alongside 2026 SAA Valuation Practice Notes. Where required, individual valuations are linked to a list of rented subjects which informed the basic rate applied to each subject of a legislatively prescribed genus. Accompanying draft Valuation Notices were issued to proprietors, tenants and occupiers shortly thereafter. All recipients of draft valuation notices can make representations to the Assessor. All such representations are currently being dealt with. Where the representation is well founded, the draft value will be amended prior to the publication of the final Valuation Roll. LVJB staff continue to refine and review the 2026 draft values, through negotiation with ratepayers and professional rating agents. Final valuations will be posted on the SAA portal on 1 April 2026. All interested parties will be issued with valuation notices providing details of the entry together with the procedure and timescales for lodging a proposal against the valuation roll entry. 2.2 THE VALUATION LIST 2.2.1 Maintenance of the Valuation List Maintenance of the Valuation List, particularly the addition of new subjects, will continue, year-on-year, in accordance with the Joint Board's established procedures for completion within agreed annual targets. Banding Notices will be issued to all interested parties, and all relevant changes will be notified to the billing authorities timeously. LVJB will provide an annual update in respect of the number of new houses added to the Valuation List and the percentage of these additions that have been made within 3 months of their effective completion date. 62
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9 Update February 2026: In the period from 1 April 2025 to 31 January 2026 some 1,820 new houses were added to the Valuation List; with over 94% of these additions having been made within three months of the effective date (performance target for period 2025/26 set at 87%). 2.2.2 Alterations to Bands Band changes following alteration and subsequent sale will continue in accordance with the current relevant legislation and the Joint Board's established procedures for completion within annual targets. Update February 2026: In the period from 1 April 2025 to 31 January 2026, 132 Council Tax bands have been increased as a result of the property being altered and subsequently sold, the alteration being deemed significant enough to warrant an increase in band. 2.2.3 Proposals and Appeals Council Tax proposals and appeals will continue to be reviewed, whether validly made or not, to ensure that dwellings are entered in the Valuation List at the correct band. When a band is incorrect, our organisation will correct it, either upwards or downwards, under current legislative powers. Since 1 April 2023 the Scottish Courts and Tribunal Service administer appeals that are made regarding entries made in the council tax Valuation List. LVJB will, where appropriate to do so, engage legal representation for First-tier and Upper Tier Tribunal hearings. Update February 2026: In respect of proposals deemed to have been validly made 75 remain live and one has been formally appealed to the First-tier Tribunal for determination as of 31 January 2026. In respect of proposals deemed to have been invalidly made, 44 remain live and a further four have been formally appealed to the First-tier Tribunal for determination as of 31 January 2026. 2.3 REGISTER OF ELECTORS 2.3.1 Publication The Register of Electors will be published by 1 December in each year following an annual canvass of electors, unless legislation dictates otherwise. The objective of the canvass will be to ensure the maximum possible response to canvass communications and that the register accurately reflects the updated information. 63
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10 The Register will be updated monthly between annual canvasses. All statutory notices and lists will be timeously provided to relevant parties. This includes updates in the months of October and November, during the annual canvass. Election Registers and Lists of Absent/Postal/Proxy voters etc will be produced as required by statute and in agreement with Returning Officers. The Statutory review of Polling Districts and Polling Places was carried out successfully by the Returning Officers and the changes reflected in the revised register published on 1 February 2025, delayed due to the UK Parliamentary Election. Update February 2026: The 2025 canvass commenced on 1 August 2025 and was completed successfully under canvass reform with local and national data matching carried out before the initial issue of communications. The household visit element of the canvass was also completed with canvassers calling at around 39,000 properties and a telephone canvass of 4,891 was also conducted where a telephone number was known. The revised register was published on 1 December 2025. 2.3.2 Data Matching Electoral Registration Officers (EROs) have powers under canvass reform to data match the existing electoral register data against data sets held by the Department for Work and Pension (DWP), known as national matching, and against the Council Tax data sets held by the constituent authorities, known as local matching. Update February 2026: After the local and national data matching steps in July 2025, 81.4% of properties were matched and circa 225,500 letters were issued to these properties. 2.3.3 Canvass Where a household is fully matched through this process an ERO is no longer required to issue a canvass form (CF) to these households but rather will issue a Canvass Communication A (CCA) to advise the household of the details held on the register. CFs are only required to be issued to households which do not fully match during national and local matching process. Reminders and subsequent household visits are only required to be carried out to those households who received a CF. Additionally, canvass reform permits an ERO to obtain current electors’ details from certain categories of properties (e.g., Care Homes, Halls of Residence etc) from a single, responsible individual. A review of the current paper-based door-to-door canvass will be undertaken during 2025, with a view to moving to a modern more efficient paperless solution, utilising mobile tablet devices. 64
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11 Update February 2026: Some 59,306 canvass forms were issued to the unmatched properties, with a further 39,092 reminders issued. Thereafter approximately 38,713 house visits were required for those who had not responded. The 2025 annual canvass was successfully carried out using mobile tablet devices. 2.3.4 Boundary Reviews Boundary Reviews are required to be carried out at certain times as laid down in legislation. The next UK Parliamentary Boundary Review is due to be completed by 2031, the Scottish Parliamentary Boundary Review must be completed by May 2026 (conducted every 8-12 years); and the Scottish Local Government Boundary Review by December 2028 (every 15 years). The Scottish Boundary Commission will decide the scheduling of these in due course and advise. Update February 2026: Boundaries Scotland completed their review of Scottish Parliamentary boundaries, and the registers have been published on the new boundaries in preparation for the Scottish Parliamentary election in May 2026. 2.3.5 Electoral Administration Act 2006 The Electoral Administration Act 2006 introduced several duties on EROs, including a duty to maximise registration and to collect personal identifiers for electors wishing to vote by post or by proxy. A refresh of personal identifiers for Scottish Parliament and local election postal voters was carried out in January 2025 which involved a write out to circa 9,600 electors requesting a refresh of their signature. Reminder letters being issued to those who do not respond. Update February 2026: The refresh of personal identifiers for Scottish Parliament and local election postal voters due in January 2026 has been disapplied by The Absent Voting at Scottish Parliament and Local Government Elections (Signature Refresh) (Miscellaneous Amendment) (Scotland) Order 2025 No 354. Those identifiers scheduled for refresh will now not require to be issued a notice until January 2027. 2.3.6 Engagement in the Community Following the extension of the franchise allowing 16 and 17-year-olds to vote in Scottish elections, LVJB work in partnership with their respective contacts within the Local Authorities Departments of Education and further education establishments to encourage young persons in Lanarkshire to register to vote. 65
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12 LVJB also continues to liaise with the education authorities to record relevant details of “attainers”, namely young people who are currently aged 14 and 15 years old. Contact is also made with liaison officers who deal with travelling people and refugees to promote registration within these groups. Following the enactment of the Scottish Elections (Franchise and Representation) Act 2020, LVJB now add prisoners with a sentence of 12 months or less, and foreign nationals with a right to reside in Scotland, to the electoral register. These electors can vote in Scottish elections. Update February 2026: LVJB staff continue to engage regularly with the local community, and representatives in both North and South Lanarkshire Council to encourage registration. LVJB representatives will attend the Electoral Commission’s Welcome to Your Vote week scheduled 9 – 15 March 2026. In terms of prisoners, LVJB continue to issue registration forms to prisoners from a monthly list provided by the Scottish Prison Service. 2.3.7 Imminent Elections and Reform The next Scottish Parliamentary election is required to be held no later than 7 May 2026 with the next Local Government election to be held by the 6 May 2027. Due to the national issues experienced regarding absent voting, preparations have begun to ensure processes are robust. Mock elections will continue to be run to allow all parties to test their procedures. An election protocol has also been created to ensure that LVJB and both the North and South Lanarkshire RO’s adhere to agreed arrangements. Elections Act 2022 All measures have now been implemented because of the Elections Act 2022. The UK Government (MHCLG) continue to improve the ERO Portal after feedback from stakeholders and various post-election reviews. The Scottish Assessor’s Association have been working with partners at the Electoral Commission and their own electoral management system providers to ensure that the user journey is as simple and as informative as possible. 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 write out for these has commenced. Electoral Reform (UK) The UK Government has recently carried out a review of electoral registration and conduct processes. The review commenced October 2024 and concluded April 2025, delivering on manifesto commitments such as voter ID amendments, votes at 16 and improving registration. The review has sought to identify the biggest challenges and pain-points in the current system for both electors and electoral practitioners and identify practical and pragmatic approaches to address them. 66
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13 Electoral Reform (Scottish Parliament) The Scottish Elections (Representation and Reform) Act 2025 which received royal assent January 2025, changes the law affecting Scottish Parliament and local government elections in respect of several measures such as disqualification orders, democratic engagement and election pilots to name a few (most items relate to the RO, not ERO). Preparatory work on secondary legislation for the Scottish Parliament (Elections etc) Amendment Order 2025 is progressing and any changes should be in place at least 6 months prior to the Scottish Parliamentary Election Private Member Bill – Absent Voting (Elections in Scotland and Wales) Bill This Bill was introduced to the House of Commons on 16 October 2024 and the second reading was on 17 January 2025. The Bill makes provision for and amends existing legislation to make it easier and more convenient for voters in Scotland and Wales to apply for postal and proxy voting. It will allow for devolved applications to be made online via the UK digital service, include an identity check element, and align renewal cycles in line with reserved elections. The bill is currently at the Committee Stage. Officials from Scottish Government and the UK Government are working together to take this forward, with a view to online absent voting becoming available for voters in Scottish Parliament and local elections in December Update February 2026: A Scottish Parliamentary mock election has been run for South Lanarkshire Council. On completion of North Lanarkshire’s polling scheme, a similar mock election is hoped to be scheduled to allow the testing of data for North Lanarkshire. Of the circa 80,000 electors due to renew their postal votes by 31 January 2026, 35,000 have submitted a new application. The 43,000 electors who have not responded will be written out to mid-February confirming that their postal vote has been cancelled. The Private Members Bill has passed Royal Assent, and the Absent Voting (Elections in Scotland and Wales) Act 2025 came into force on 28 October 2025. It will enable the Scottish Government to make further regulations to allow voters to apply online for absent votes for Scottish Parliament and local government elections, whilst aligning identity checks too, expected implementation is November 2026. 2.4 CORPORATE GOVERNANCE 2.4.1 The Board will ensure that the Assessor and Electoral Registration Officer is adequately resourced to perform their statutory functions. It will meet to discuss and approve budgets, policies and practices as is deemed necessary and the members will act in accordance with the Code of Conduct for Councillors. 2.4.2 The officers of the Board will act in accordance with the relevant Schemes of Delegation, Financial Regulations, Standing Orders and Codes of Conduct. Further, reference will be made to such good practice and good governance guidance as provided by Audit Scotland. 67
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14 2.4.3 The Service Plan and other relevant plans will be maintained and actioned. The Service Plan will cover a 3-year period. Such plans will be reviewed in a manner which integrates with budget planning. Updates will be provided to Board meetings yearly. Update February 2026: This report is the first update of the service plan presented to the Board on 2 June 2025. 2.4.4 A Code of Corporate Governance has been developed and implemented. This was based on the framework established by The Chartered Institution of Public Finance and Accountancy (CIPFA) and The Society of Local Authority Chief Executives (SOLACE) in the publication Delivering Good Governance in Local Authority Government Framework (2016 Edition). Fraud prevention measures will be implemented in accordance with South Lanarkshire Council guidance. 2.4.5 The strategic objectives will be laid down, reviewed and monitored by Management Teams. Actions will be communicated to staff by means of team meetings and written bullet points. Update February 2026: Meetings of the Management Team continue to be held monthly, followed by update meetings to all staff in the form of section meetings. Bullet points from the Management Team meetings are disseminated to all staff. 2.4.6 Effective performance management systems have been implemented and monitored via monthly management meetings; such meetings being identified as the principal forums for matters relating to performance management, planning, and reporting. Update February 2026: Performance management continues to be monitored at Management Team meetings, which are held in person. 2.4.7 Specific operational matters will be within the remit of the various scheduled meetings set up to ensure that operational procedures are reviewed, updated and implemented, and that best practice is shared between working partners, such as parties responsible for election management issues and non-domestic rates and council tax billing. Additional groups, such as the Health and Safety Working Group will also contribute towards ensuring appropriate procedures and processes are adhered to. These groups in turn will report to the Management Team. 2.4.8 Senior management will liaise as and when required with staff representatives. 2.4.9 Where deemed appropriate the Valuation Joint Board will align its personnel and other related policies with those of South Lanarkshire Council. 2.4.10 The financial management and operations of the Valuation Joint Board will be subject to internal and external audit (see later). 2.4.11 LVJB is fully committed to the principles and practice of Best Value. 68
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15 2.4.12 LVJB’s Records Management Plan was approved by the Keeper of Records of Scotland on 9 August 2016. LVJB will continue to adhere to the agreed plan to meet its full obligations under the Public Records (Scotland) Act 2011. The most recent invitation to submit our Progress Update Review was received by LVJB in August 2024. Following submission, the draft report by the Public Records (Scotland) Act 2011 Assessment Team was received in April 2025. The Assessment Team evaluated the submission and agreed that the proper record management arrangements outlined in LVJB’s plan continue to be properly considered. Update February 2026: LVJB continue to undertake records management, this is a standing item on our Management Team and is reported on monthly. 2.4.13 LVJB will undertake an annual review of the Risk Register. Update February 2026: The Risk Register was reviewed by LVJB’s Management Team in January 2026 and is the subject of a report to the Board at the meeting of 2 March 2026. 2.5 HEALTH AND SAFETY 2.5.1 LVJB will take all reasonable steps to ensure the health, safety, and welfare of all its employees, and all persons that are likely to be affected by its operations. LVJB has a general duty to ensure, so far as is reasonably practicable, the health, safety, and welfare at work of all employees under the Health and Safety at Work Act 1974. The management of Health and Safety at Work Regulations 1999 require all employers to assess the risks to their employees while they are carrying out their daily duties. Employees whose job requires them to deal with the public can be at risk from violence. In line with South Lanarkshire Council’s Occupational Health and Safety Management System, LVJB have developed their own Personal Safety System. The Personal Safety System has two objectives: • To reduce the risk of aggressive or violent behaviour from service users. • To ensure that service users with various requirements retain a sense of personal safety when using our services. 2.5.2 LVJB have adopted, use and participate in South Lanarkshire Council's Occupational Health and Safety Management System. LVJB’s Management Team will ensure that this function is adequately resourced to meet legal obligations and ensure that health and safety is an integral part of the overall management culture. LVJB’s in-house Health and Safety committee meets quarterly. LVJB’s representatives will attend and participate in meetings of South Lanarkshire Council’s Finance and Corporate Health and Safety Group. Both meetings are minuted, actions undertaken as appropriate and all information relevant to LVJB is disseminated to staff. Health and safety is a item on the agenda of Management Team meetings. 69
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16 2.5.3 Health and Safety Officers will be appointed to actively participate in South Lanarkshire Council’s, Finance and Corporate Health and Safety Group meetings so that Risk Assessments, Safe Systems of Work and PUWER assessments continue to be relevant as South Lanarkshire Council’s OHSMS changes. 2.5.4 A Fire Action Plan has been developed in line with the OHSMS to ensure the safe evacuation of employees and service users. 2.5.5 Risk Assessments and Safe Systems of Work are developed, reviewed, and updated in line with the OHSMS to ensure the safety of all employees. 2.5.6 Relevant training will be identified and provided to all staff in line with the OHSMS to ensure the safety of all employees. New employees will be given information and training on health and safety as part of Lanarkshire Valuation Joint Board’s staff induction procedure. Health and safety instructions are included in LVJB Induction Procedures. 2.5.7 All matters relating to health and safety will be communicated to staff by email, management bullet points, LVJB health and safety group minutes and training. Any matters relating to individual members of staff will be communicated through email, Personal Development Review meetings, and training. 2.5.8 LVJB have adopted the traffic management plan for David Dale House, Blantyre which they moved to in February 2021. 2.5.9 LVJB make available, to all staff, a Surveying Safely guidance note. This incorporates advice from the OHSMS, and guidance published by the Royal Institution of Chartered Surveyors. Updated February 2026: LVJB staff continue to implement Health and Safety as part of their working day. Regular risk assessments are undertaken, and findings are reported monthly to the Management Team. Health and Safety representatives continue to engage in South Lanarkshire Council’s Health and Safety group meetings, and regular David Dale House common services meetings. Quarterly in-house Health and Safety meetings are diarised, and minutes made available at Management Team meetings. 2.6 ACCOUNTABILITY 2.6.1 Annual Accounts will be submitted for external audit and published in accordance with the requirements of Audit Scotland. 2.6.2 The procedures and practices of the Valuation Joint Board will also be subject to external audit. 2.6.3 A Service Level Agreement has been entered into with the Internal Audit Services of South Lanarkshire Council, and an audit strategy encompassing the requirements of the external and internal auditors devised. 2.6.4 Detailed annual audit plans will, likewise, be agreed with Internal Audit Services of South Lanarkshire Council. 70
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17 2.6.5 Performance will be monitored and reported internally and externally. Accordingly, a schedule of performance reports has been developed and reported at Management Team meetings and other scheduled meetings if deemed appropriate. In response to changing external requirements and management need, this schedule will be subject to continuous review. 2.6.6 Decisions of the Management Team will be minuted. 2.7 BEST VALUE 2.7.1 LVJB recognises its duty, under Section 1 of The Local Government in Scotland Act 2003, to plan to secure Best Value. The Valuation Joint Board are committed to the principles and practices of Best Value and to the integration of this theme into all areas of operation. Update February 2026: LVJB continues to be represented at SAA Governance Committee meetings via MS Teams, and Governance remains a standing item on the agenda of meetings of the Management Team. 2.7.2 Performance will be planned and targeted. Key Performance Indicators (KPI’s) have been agreed in conjunction with the Scottish Government and the Scottish Assessors Association. These are reported to the Scottish Government and other key service users annually. Targets will however have to be set having cognisance of the continued staffing and budgetary constraints which public local authority bodies are experiencing, including LVJB. LVJB continues to monitor performance through a suite of statistics and performance indicators, and they continue to be considered and discussed at the Management Team Meetings and Valuation Forum Meetings. Update February 2026: LVJB continues to monitor performance through a suite of statistics and performance continues to be considered at Management Team meetings. It is intended Key Performance Indicators for Non-Domestic alterations are amended for 2026/27. The current targets are effectively meaningless as performance is so far removed from targets, as seen in the table below. Across Scotland many offices have rebased their targets, based on previous performance and statutory demands. Within Scotland, LVJB is an outlier where some targets are stringent and unachievable, and as such, affecting the perception of LVJB when recruiting. Non-Domestic Alterations KPI 26/27 KPI 25/26 Target KPI 25/26 Current Performance 0-3 months 60% 77% 61.46% 3-6 months 20% 15% 17.66% Over 6 months 20% 8% 20.88% 71
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18 Key Performance Indicators relating to Council Tax, domestic new housing, are achievable as can be seen from the table below. The Council Tax team are achieving these targets consistently, and as such, the targets will remain the same during 2026/27. Domestic Alterations KPI 26/27 KPI 25/26 Target KPI 25/26 Current Performance 0-3 months 87% 87% 94.34% 3-6 months 5% 5% 3.85% Over 6 months 8% 8% 1.81% 2.7.3 Performance Indictors will be used for year-on-year comparisons as well as making comparison with other bodies if deemed appropriate. 2.7.4 In accordance with Section 13 of The Local Government in Scotland Act 2003, the performance of LVJB in relation to its functions will be reported to all service users of the Valuation Joint Board, including staff, in the most appropriate manner. These statistical measures are placed on the LVJB website under the heading Public Performance Reports. Update February 2026: LVJB’s Public Performance Report for the period 2024/25 was presented to the Board at the meeting of 2 June 2025. 2.7.5 Service user consultations will be continually developed and implemented, and the outcomes taken account of in strategic service planning. This consultation includes a Customer Care Policy and Customer Comments and Complaints procedures, together with initiatives co-ordinated via the Scottish Assessors Association such as consultation on future development of the SAA Portal (www.saa.gov.uk). Users of LVJB’s services are sampled at random for their comments on the service LVJB provides and complaints are reported to the Board quarterly and summarised in the annual Public Performance Report. Update February 2025: After a refresh of LVJB’s Customer Care strategy, users of LVJB’s services are sampled at random for their comments on the service LVJB provides. Complaints are reported to the Board quarterly and summarised to the Board annually. During 2025, to address low response rates in relation to Customer Care, amendments were made to LVJB email footer links to include a link to our Customer Care Feedback form. 2.7.6 A Service Plan will be produced three yearly and annually updated, considering changing priorities and external factors. Update February 2025: This report is the first update of the service plan presented to the Board on 2 June 2025. 72
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19 2.7.7 LVJB recognises its duty under the Government’s ‘Efficient Government’ initiative and will prepare and monitor plans to ensure compliance. LVJB will prepare annual efficiency statements and report to the Board. Update February 2026: LVJB’s annual Efficiency Statement for the period 2024/25 was presented to the Board at the meeting of 2 June 2025. 2.8 EQUAL OPPORTUNITIES 2.8.1 LVJB recognises its duties under Equalities Legislation and is committed to eliminating discrimination, harassment, and victimisation, advancing equality of opportunity and fostering good relations. 2.8.2 LVJB has published an Equal Opportunity Policy setting out a summary of policy objectives. 2.8.3 Regulation 3 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 requires a listed authority to publish a Mainstreaming Equalities Report and Equality Outcomes. LVJB will publish such outcomes on our website. 2.8.4 Regulation 4 in accordance with Section 6 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and 2016 LVJB as a listed authority has a duty to gather and use employee information on the composition of its employees and the recruitment, development, and retention of employees. LVJB will undertake this duty and publish outcomes, where deemed appropriate, on our website. 2.8.5 Relevant training on equality and diversity will continue to be provided to all staff. 2.9 STAFFING AND PERSONNEL MATTERS 2.9.1 Appropriate training will be provided to all members of staff in accordance with both LVJB needs and staff training needs. Such needs will be assessed at annual and interim Performance and Development Reviews. In addition to training being built into performance development reviews, LVJB also have comprehensive training guides for trainee valuers and trainee technicians, which are reviewed and updated to reflect changes made to the Assessment of Professional Competence (APC) by the Royal Institution of Chartered Surveyors (RICS) when such changes are undertaken. LVJB recognises the need for personal development and are committed to working alongside their employees improving the knowledge and skill set of the joint board. Update February 2026: Due to new legislation and personnel shortages LVJB have delivered rigorous valuation training. In conjunction with in-house training, LVJB are also supporting six employees through the Royal Institution of Chartered Surveyors Diploma in Rating course. 73
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20 Recent and imminent changes relating to electoral registration legislation also highlighted the need for additional training and sharing of knowledge. In conjunction with in-house training, LVJB are supporting one other employee towards the Association of Electoral Administrators Certificate. LVJB recognise the need for personal development and are committed to working alongside their employees improving the knowledge and skill set of the Joint Board. 2.9.2 Staffing requirements continue to be monitored via LVJB’s Management Team with respect to matters such as previous year’s performance, anticipated workload, staffing levels, and budgetary constraints. LVJB has developed a Workforce Plan to ensure that the right number of people with the right skills are in place to deliver our short- and long-term objectives. This plan will be reviewed annually. Update February 2026: LVJB have been unable to recruit a sufficient number of qualified Chartered Surveyors. The retention of our existing employees is priority and, as such, we have undertaken a review of duties and tasks in conjunction with training and re-appraisal of the salary placements for existing Trainee Surveyors. LVJB continues to work to improve the skill set we currently have, and new staff at a lower tier have been recruited with the intention of advancement through training. During 2025 a review of the establishment was undertaken and reported to the Board on 2 June 2025. The revised establishment is designed to offer enhanced career progression within LVJB. The Management Team continues to monitor and review our workforce. 2.9.3 LVJB adopted South Lanarkshire Council’s Competence Initiative Scheme, including an annual Performance and Development Review process. Update February 2026: LVJB continue to carry out PDR assessments annually. 2.9.4 LVJB remains committed to offer an interview to disabled people and veterans of the armed forces who meet the minimum criteria for the job. 2.10 FINANCE AND BUDGETING 2.10.1 The officers of the Valuation Joint Board will act in accordance with the relevant Financial Regulations and Standing Orders, which will be regularly reviewed. 2.10.2 In partnership with the Finance and IT Resources of South Lanarkshire Council, budgets will be prepared annually for approval by the Joint Board. Discussions are scheduled to take place early summer 2025 to agree a new 3-year financial strategy for the financial years 2026/27 through to 2028/29, with the budget being presented thereafter to the board. 74
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21 Update February 2026: A new three-year financial strategy for the financial years 2026/27 to 2028/29 was presented to, and approved, at the Board meeting of 2 June 2025. 2.10.3 Appropriate procedures for procurement, authorisation and payment have been implemented in accordance with guidance from South Lanarkshire Council with the introduction of the Oracle based Fusion system. 2.10.4 Financial monitoring reports are received and verified monthly with variations in expenditure being reported both to management and to the Joint Board. Update February 2026: The staff of the Treasurer to the Board and LVJB staff continue to liaise regularly in respect of financial monitoring and planning matters, and discuss the various reports produced by the Treasurer for each Board meeting, including the Annual Accounts. 2.11 INFORMATION TECHNOLOGY AND INFORMATION MANAGEMENT 2.11.1 The provision of Information Technology assets, systems and services by South Lanarkshire Council is managed through regular liaison with the Business Systems Manager and Project Manager allocated to LVJB. An Assistant Assessor or Assessor holds monthly meetings with South Lanarkshire Council IT’s business managers, who also attend LVJB’s monthly management team meetings to present the current service provision and discuss any IT projects, or issues. Update February 2026: Regular monthly meetings with the Business Systems Manager, Project Manager and Team Leader allocated to LVJB, continue with the Assessor, the Administration Manager and a Divisional Assessor. South Lanarkshire Council IT representatives attend LVJB’s monthly management team meetings via MS Teams. 2.11.2 A Service Level Agreement (SLA) with South Lanarkshire Council IT is in place and will be updated as and when deemed appropriate. Update February 2026: An update to the existing SLA was discussed and approved in December 2025. 2.11.3 Assets will be refreshed in accordance with the Service Level Agreement between South Lanarkshire Council and their hardware suppliers. The next PC refresh is due mid 2026. Update February 2026: All PCs have been refreshed in November 2025. All laptops were refreshed in the summer of 2024. 75
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22 2.11.4 LVJB adheres to the principles of Data Protection and regularly reviews its Notification to the Information Commissioner. Privacy Impact Assessments will continue to be undertaken for new policies prior to implementation. Formal data sharing agreements will be entered into with other parties were deemed appropriate to do so. LVJB’s privacy notice is periodically reviewed and updated when deemed appropriate to do so. Update February 2026: LVJB’s privacy notice is periodically reviewed and updated when deemed appropriate to do so. 2.11.5 Procedures are in place to enable compliance with the requirements of the Freedom of Information (Scotland) Act 2002. In October 2017 both LVJB and the Assessor adopted the SIC Model Publication Scheme which we are only required to do once. Thereafter, the Joint Guide to Information has been continually reviewed to ensure compliance with guidance issued by the SIC and is published on the LVJB website. LVJB’s Information Manager and an Assistant Assessor and ERO are members of the Scottish Assessors Association Freedom of Information Practitioners Group, which shares knowledge and good practice. Data Protection Officer arrangements are in place with the SAA. Update February 2026: LVJB’s staff continue to comply with the requirements of the FOISA Act 2002, responding to information requests in line with legislative requirements. 2.11.6 A hybrid model of working continues to be available to all members of staff, currently full-time staff can work 2 days at home. Albeit there are instances where due to the nature of the tasks, management will require staff to work solely within the office at David Dale House. Data Protection training in relation to homeworking has been rolled out to all staff, the principles which apply in the office, apply during homeworking. All IT systems are accessible through employee’s wi-fi at home, in the event of a failure to log into IT systems from home, all employees are aware they must make their way into the office immediately, until the issue is resolved. Procedures are regularly reviewed, to streamline and improve service delivery, giving cognisance of hybrid working. Update February 2026: Whilst a hybrid model continues to be available to the majority of staff, there may be instances where due to the nature of the task, management will require staff to work solely from David Dale House for a period of time. LVJB are currently undertaking consultations with all staff members in relation to an Agile Working Policy, once finalised this Policy will be presented to the Board for approval. 76
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23 2.11.7 LVJB will play an active role in the development of the SAA Portal with a view to continuing the provision of this web based joined up service delivery initiative. Update February 2026: The display of valuations at the Portal has increased to include Retail Warehouses, Supermarkets, Free Standing Restaurants, Showhouses, Advertising Stations, Self Catering Units, Burial Grounds, ATMs, and Wastewater Treatment Works. LVJB continues to work with the SAA to improve functionality and improve sharing of information on the SAA Portal. 2.11.8 Development work had been undertaken by LVJB to allow the expansion of the categories of non-domestic valuations that are available at the SAA portal. LVJB continue to work with the SAA Portal team and support the redevelopment/refresh of the SAA Portal that is currently being scoped. 2.11.9 The LVJB website remains under constant review. The content of the website will be monitored to ensure that it remains current. The announcements facility is used to highlight in the main, election news. LVJB will continue to utilise the most appropriate PC Operating System and desktop applications as advised by South Lanarkshire Council IT. IT initiatives shall be continually considered by LVJB’s in terms of their possible contribution to delivering services more efficiently and effectively. Update February 2025: South Lanarkshire Council IT are currently rolling out Windows 11 to devices at LVJB. IT continues to be a standing agenda at all Management Team meetings; the Management Team alongside an IT Working Group are evaluating IT systems to enhance service delivery efficiency and effectiveness. 2.12 KEY PARTNERSHIPS 2.12.1 The support services provided by South Lanarkshire Council will continue to be managed by regular liaison meetings with relevant persons in each of the supporting resources. Regular meetings continue to be undertaken between SLC and LVJB in relation to business areas such as personnel matters, health and safety, equal opportunities, IT and building issues. Update February 2026: Regular meetings continue to be undertaken between South Lanarkshire Council staff and LVJB officers in relation to business areas such as Personnel matters, Health and Safety, Equal Opportunities, and Information Technology. These meetings are facilitated by Microsoft Teams. 2.12.2 Being the primary recipients of operational outputs (Valuation Rolls, Councils Tax Valuation Lists and Electoral Registers), LVJB recognises both North and South Lanarkshire councils as key stakeholders and will consult with these bodies in all areas relating to these matters. 77
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24 Update February 2026: Such matters are managed via identified officers from each organisation who maintain dialogue on several areas of mutual interest, in recognition that both North and South Lanarkshire Councils are key stakeholders. 2.12.3 LVJB will continue to commit resources to the workings of the Scottish Assessors Association. In this respect, it will participate in plenary, committee and working group meetings and fully engage in the exchange of information, ideas and knowledge with a view to continuing the process of sharing services where possible and sharing best practice. In preparation for the 2026 Revaluation LVJB has undertaken a review of its staff representatives and practice note authors in all committees and working groups. Update February 2026: A full review has recently been undertaken to ensure that LVJB continue to participate in all relevant SAA Committees and working groups. 2.12.4 Through the SAA, LVJB will maintain liaison with bodies such as the Valuation Office Agency (England and Wales), the Valuation and Land Agency (Northern Ireland), the Valuation Office of Ireland, The Royal Institution of Chartered Surveyors and The Institute of Revenues, Rating and Valuation. In addition, the Lanarkshire Assessor contributes to the Annual Harmonisation Report in their capacity as Utility Committee chair. 2.12.5 Similarly, LVJB staff participate in the workings of the Association of Electoral Administrators were deemed appropriate. 2.12.6 LVJB recognises the role of, and support provided by, The Electoral Commission (EC) in respect of Electoral Registration matters and will continue to participate in Electoral Commission events. LVJB staff attend all SAA Electoral Registration Committee meetings with the Electoral Commission in attendance. LVJB staff continue to receive bulletins and attend relevant EC events and undertake appropriate training. LVJB also provide in- house training regularly. Update February 2026: LVJB staff attend the SAA Electoral Registration Committee meetings with the Electoral Commission (EC), Scottish Government and the Ministry of Housing, Communities and Local Government (MHCLG) in attendance. LVJB staff continue to receive bulletins and attend relevant EC events and undertake appropriate training. 2.12.7 Staff are recognised as both key assets of LVJB and primary stakeholders and will be consulted on matters such as improving service delivery both via team meetings and through representative organisations where appropriate. Scheduled section/team meetings will continue to be undertaken and act as forums for staff to be consulted on improving service delivery. 78
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25 Update February 2026: Staff continue to be consulted in matters affecting them and the future of the organisation. 2.12.8 Relationships with external suppliers of systems and services are subject to contract conditions and/or Service Level Agreement and are managed through liaison with the relevant account manager or similar representative. Senior staff monitor the bulk mailing and printing contract ensuring that deadlines are met. The current bulk mailing contract was renewed by South Lanarkshire Council’s procurement team and runs until 2028. 2.13 MISCELLANEOUS 2.13.1 LVJB are committed to various initiatives, not covered above but which have significant implications for service planning, priorities and actions. These tend to be of an ad-hoc nature and demand variable commitment. LVJB will respond, either directly or through its relevant associations, to pertinent legislative consultations and other pertinent consultations. Update February 2026: The SAA continue to make representations to the Scottish Government on new and amended legislation. 2.13.2 Any future local authority boundary or electoral constituency changes will require resource allocation and planning. Update February 2026: The 2025 Review of Scottish Parliamentary Constituencies and Regions were completed; the new constituencies will take effect at the next Scottish Parliamentary election on 7 May 2026. The 1 December registers were published reflecting the new constituencies, however, EROs are still required to retain existing polling districts to allow the registers to be published on either the old or new constituencies in case of a by-election. 2.13.3 LVJB is committed to the development and implementation of both North and South Lanarkshire Councils’ Corporate Property Gazetteer and Property Database, and through these initiatives the formation of a National Gazetteer and use of National Unique Property Reference Numbers. LVJB continue to download Corporate Address Gazetteer (CAG) data from One Scotland Gazetteer which is populated into core systems facilitating consistent property referencing across several data sets. Update February 2026: LVJB continue to download CAG data from One Scotland Gazetteer which is populated into core systems facilitating consistent property referencing across a number of data sets. 79
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26 2.13.4 LVJB is committed to ensuring that environmental sustainability is considered when delivering our services. Part 4 of the Climate Change (Scotland) Act 2009 requires that a public body must, in exercising its functions, act: in a way best calculated to contribute to delivery of the Act’s emissions reduction targets; in a way best calculated to deliver any statutory adaptation programme; and in a way that it considers most sustainable. In complying with its duties, LVJB have developed an Environmental Action Plan, which is reviewed monthly at management team meetings, with any environmental initiative implemented within LVJB being subsequently reviewed. The LVJB management team continue to consider environmental efficiencies monthly as part of a standing agenda item. Update February 2026: The LVJB management team continue to consider environmental efficiencies monthly as part of a standing agenda item. 80
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 March 2026 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board - Risk Register Update 2026 1. Purpose of Report 1.1. The purpose of the report is to:- provide an update on the Board’s Risk Register for 2026/2027 provide an update on the Board’s high risks and the employee implications 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. Background 3.1. The report is titled ‘Lanarkshire Valuation Joint Board – Risk Register Update 2026’ and the Risk Register is attached as Appendix 1. The Risk Scoring Matrix is also attached, as Appendix 2. 3.2. Lanarkshire Valuation Joint Board’s (LVJB) Risk Register has been fully reviewed by LVJB’s management team and updated to reflect a reassessment of risks. Each risk within the register has been allocated to members of the management team to monitor on an ongoing basis. The Risk Scoring Matrix explains how the Inherent and Residual Risks are decided. 3.3. LVJB’s management team identifies risks which LVJB are exposed to and documents the controls in place to help mitigate each risk. At the review in January 2026, 29 risks were identified, and they can be summarised as follows:- Residual Risk Score Number High (7 – 9) 3 Medium (4 – 6) 13 Low (1 – 3) 13 8 81
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The high risks are:- Risk reference number Classification Key risk Residual risk score LVJB/12/26 Financial Insufficient budget, lack of funding. 9 LVJB/13/26 Financial Lack of funding for valuation of electricity subjects. Lack of funding to deal with proposals and appeals relating to electricity subjects. 7 LVJB/26/26 People Inadequate staff numbers to undertake all statutory duties. 9 4. Employee Implications 4.1. Regards the third risk above, inadequate staff numbers to undertake all statutory duties, this remains a continuing risk to Lanarkshire Valuation Joint Board. 4.2. Recruitment drives are ongoing, unfortunately, there is no immediate feasible solution. The ability to recruit qualified chartered surveyors, with relevant experience, remains a concern. We have employed trainee valuers with the objective of guiding them through a structured training plan to qualification. However, this brings additional pressure due to the demands associated with training. Our current team of graduate surveyors are being guided through their professional assessment, and it is hoped by the end of 2026 to have 4 newly qualified surveyors. 4.3. The management team continue to monitor workflows and statutory demands, and where possible we maintain a flexible and responsive workforce, to provide efficient services. The management team proactively adjust staffing levels across our services based on statutory demands. 5. Financial Implications 5.1. Financial issues in relation to the Risk Register are covered annually as part of the budgetary process and in discussions with the Treasurer to the Board. 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. Failure to demonstrate that risk is actively considered and managed can not only lead to avoidable financial loss but could also adversely affect delivery of services and could affect LVJB’s reputation. 82
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8. Equality Impact Assessment and Consultation Arrangements 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 no requirement for consultation in respect of this report. 9. Privacy Impact Assessment 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. Jacqueline Dell BSc MRICS Dip Rating AEA (Cert-Scotland) Assessor and Electoral Registration Officer 12 February 2026 Previous References Report to Board for 3 March 2025 meeting titled – Risk Register Update 2025 List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact: - Jacqueline Dell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 83
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APPENDIX 1 1 LVJB Risk Register Reviewed January 2026 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB/01/26 Assessor Operational, Continuity and Performance, Political, Financial Due to several significant changes in legislation associated with the Electoral Registration process, there is a risk that service delivery will fail. UK Elections Act: the biggest risk being the divergence between the absent vote process. A Private members Bill has received Royal Assent, and we await secondary legislation from Scottish Government which will bring convergence. Postal Vote reapplication process funded for the statutory minimum requirement, resulting in a poor rate of return of reapplications, increasing postal vote cancellations for UK Parliamentary elections. Further risks recognised include the responsibility to accept and process applications for Voter Authority Certificates, which are thereafter issued by the Electoral Registration Officer (ERO). Requirement to achieve consistency between EROs. Requirement to enter electors in the Electoral Register that are currently excluded by legislation. 9 1) Ensure the Board members are updated through regular Progress Update reports. 2) Continued membership of Scottish Assessors’ Association (SAA) Electoral Registration Committee (ERCOM), key stakeholders include Electoral Commission (EC), Scottish and UK Governments, Boundaries Scotland, ensuring attendance at monthly meetings to promote consistency. 3) Continued membership of the Association of Electoral Administrators (AEA), and use of their resources which supply details on best practice in relation to Electoral Registration. 4) Utilising guidance produced by the EC. 5) Promoting study and supporting staff through recognised Electoral Registration qualifications with the AEA, including purchase of AEA Manuals for all staff. 6) SAA Executive meet with Scottish Government officials to facilitate communications between both parties in relation to emerging and new legislation. 6 84
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APPENDIX 1 2 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score Requirement to process all changes via the ERO Portal and download into the EMS for UK election applications only. Inability to process registration or absent vote applications during election timetables, due to increased volumes and duplication applications. 7) Funding bids made to the Scottish Government for the additional workload. 8) Collaborating with the suppliers of our Electoral Management System (EMS) to ensure our systems are future proofed. 8) Meetings of LVJB management team. 10) Meetings of Electoral Managers. 11) Facilitate overtime where required, at an early stage in the election timetable. 12) Plan training of all Valuation staff, who can assist during spikes in applications. 13) Continuous monitoring of workloads, with Management update meetings. 14) Improved and increased e- communication including website updates, telephone, emails, FAQs, and announcements on our constituent authority’s social media. 15) Continuing reviews with South Lanarkshire Council (SLC) IT and our EMS, Idox support service, to ensure optimal efficiency in processing and file production. 85
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APPENDIX 1 3 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB/02/26 Assessor Operational, Continuity and Performance, Political, Financial Failure to deliver Electoral Registers and data exports in time for elections. Inability to deliver Electoral Registers to Returning Officers (ROs) in connection with elections, and other data extracts, such as for Absent Vote and Poll Card files. 9 1) Election plan, including a specific risk register, in place for each election. 2) Meeting with the Returning Officers’ Election Office staff for both constituent authorities, prior to the Election Timetable, to agree file production dates, times, and transfer. 3) Attendance at ERCOM, AEA and EC meetings. 4) Rigorous software testing. 5) Staff training. 6) Continuing reviews with SLC IT and our EMS suppliers, Idox support service to ensure optimal efficiency in processing and file production. 7) Implementation of Election protocol with constituent authorities. 4 LVJB/03/26 ERO Manager Operational, Continuity and Performance Comply with boundary reviews as determined by the Boundary Commission. Properties and/or electors in wrong wards and/or polling stations. Non-domestic properties in the Valuation Roll and/or dwellings within The Council Tax Valuation List in wrong wards. 8 1) All boundary reviews are to be managed via specific project, consisting of a Project Manager and a Project Team. 2) Project Manager to report directly to Management Team. 3) Working in conjunction with constituent authorities Geographic Information System (GIS) teams to identify mismatches on a regular basis. 4) New boundary changes run on test system and audited by both RO and ERO, prior to implementation. 2 86
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APPENDIX 1 4 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB/04/26 Divisional Assessors (DAs) Operational, Continuity and Performance, Political, Financial Implementation of recommendations set out in Barclay Review, and in turn the Non-Domestic Rates (Scotland) Act 2020. Implementation of 3 yearly revaluations, with a one-year tone date, in conjunction with the publication of draft roll and ratepayer representations. Requirement to achieve consistency between Assessors. Requirement to publish rented property lists and more detailed valuations in connection with 3 yearly non- domestic revaluations. Two stage proposals and appeal process introduced have been resource intensive. 9 1) SAA Action Plan developed. 2) SAA Issues log in place to promote consistency. 3) SAA Executive meet with Scottish Government officials to facilitate communications between both parties in relation to emerging and new legislation. 4) Funding bids made to the Scottish Government for the additional workload. 5) Three-year budgetary planning. 6) Meetings of LVJB’s Valuation Forum. 7) Ongoing Project Plan developed by the SAA for each Revaluation and monitored at regular SAA meetings. 8) LVJB Revaluation project plan in place, continuous monitoring of analysis and information gathering. 9) Availability of resources to allow overtime to enable completion of each revaluation. 10) Weekly Revaluation meetings have been diarised leading to draft values going live. 11)Structured non-domestic proposal disposal programme both at SAA level and in-house. 12) Regular case review meetings when required. 5 87
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APPENDIX 1 5 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score 13) Liaising with the Scottish Government and the Tribunal via the SAA, on proposal and appeal volumes and statutory disposal deadlines. 14) Liaising with agents regards the prospect of pre-agreements on proposals. LVJB/05/26 Assessor Operational, Continuity and Performance Lack of comprehensive business continuity program includes loss of services (gas, water, electricity). Lack of comprehensive business continuity programme includes damage to building loss of services (gas, water, electricity). 4 1) Business Continuity Plan in place and reviewed annually. 2) Service Level Agreement (SLA) with SLC IT in place. 2 LVJB/06/26 Mgt Team Operational, Continuity and Performance Failure to revise/maintain/ update service plan. Failure to revise/maintain/update service plan on an annual basis. 4 1) Service plan reviewed annually by the Management Team and reported to Board. 2 LVJB/07/26 Admin Manager Operational, Continuity and Performance SLC payroll staff make changes without consultation with LVJB. SLC payroll staff make changes to salaries, including deductions, without prior LVJB authorisation. Incorrect or no salary payment to employees. Failure to provide monthly monitoring reports for audit purposes. 6 1) Audit of the monthly payroll and establishment list. 2) Budget monitoring process to check off monthly salary outputs against estimates. 3) Review of monthly salaries against PDRs and request for higher grade forms. 4) Management continues to work closely with both payroll and personnel system in relation to the relevant software used, to ensure issues are resolved timeously. 2 88
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APPENDIX 1 6 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score 4) LVJB attend monthly meetings with Personnel representatives, and monthly meetings regards payroll system. LVJB/08/26 Admin Manager Operational, Continuity and Performance, Political, Financial Failure to comply with statutory duties due to the inability to source adequate bulk mailing, printing, and scanning supplier. Unable to source supplier for printing, mailing, and scanning. 7 1) New bulk printing/mailing contract in place until 2028. 2) Administration Manager monitors bulk printing/mailing contractor and the contract. 4 LVJB/09/26 Assessor Operational, Continuity and Performance, Political, Financial Failure to fully comply with Disclosure Scotland and effect on ability of LVJB staff to carry out their duties. Complying with Disclosure Scotland requirements. 4 1) All existing staff disclosed. 2) Disclosure for new staff part of recruitment process. 3) LVJB staff are required to notify senior management of any criminal charges or convictions per section 3 of the Code of Conduct for Employees which is issued by SLC. On behalf of LVJB, prior to commencement of employment. 4) Reminder issued yearly to all employees of the need to inform senior management of any criminal charges or convictions. 1 LVJB/10/26 Mgt Team Operational, Continuity and Performance, Political, Financial Vulnerability of LVJB assets to attack by third parties. Possibility of cyber or physical attack on LVJB assets. 7 1) SLC were Public Services Network (PSN) certified through to 21 February 2024. SLC’s status is classed as ‘deferred’ pending the upgrade or removal of legacy operating systems, including Windows 2008/2012 and older versions of Linux, in all other aspects SLC are PSN 4 89
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APPENDIX 1 7 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score compliant. SLC have an active critical programme of work to address this issue and continue to make progress. The Cyber Essentials recertification has therefore been delayed due to the above 2) “Run, hide, tell” guidance must be undertaken as a mandatory training course. 3) Responding to Suspect Items and Threatening and Suspicious Behaviour guidance issued to staff. 4) Business Continuity Plan in place. 5) Buildings have secure access. 6) All LVJB staff attended bespoke cyber security training. LVJB/11/26 Assessor Operational, Continuity and Performance, Political, Financial Failure to fully comply with Disclosure Scotland and effect on ability of LVJB staff to carry out their duties. Failure to comply with the Public Services Network (PSN) requirement that canvassers fully comply with Disclosure Scotland and the subsequent effect on ability of Complying with Disclosure Scotland requirements. Failure to comply with PSN requirements, thus losing accreditation. 4 1) All new staff disclosed, including canvassers. 2) Re-employed canvassers are required to supply a completed criminal convictions form. 3) LVJB staff are required to notify senior management of any criminal charges or convictions per section 3 of the Code of Conduct for Employees which is issued by SLC on behalf of LVJB, prior to commencement of employment. 4) Reminder issued yearly to all employees of the need to inform senior management of 1 90
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APPENDIX 1 8 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB to recruit sufficient canvassers to carry out their duties. any criminal charges or convictions. 5) Ongoing dialogue with SLC IT Business Systems Manager. 6) Continuous monitoring of PSN compliance for LVJB. 7) SLC PSN was certified through to 21st February 2024. However, LVJB have been advised their current PSN status is classed as ‘deferred’ pending the upgrade or removal of legacy operating systems, including Windows 2008/2012 and older versions of Linux, in all other aspects SLC are PSN compliant. 8) SLC, IT have an active critical programme of work to address this issue and continue to make progress. 9) Cyber Essentials recertification has therefore been delayed due to the above LVJB/12/26 Assessor Financial Insufficient budget, lack of funding. Insufficient budget from SLC/NLC could lead to statutory duties not being undertaken. Insufficient funding for non- domestic rating reform (Barclay review), Council Tax reform (Mansion Tax) or further planned changes to Electoral Registration Law could lead to difficulties in 9 1) Realignment of budgets. 2) Quarterly meeting with Treasurer to the Board to discuss budgetary matters. 3) Notification to Clerk as part of budget planning. 4) Notification to the Board as part of budget planning. 5) Monitor revenue budget at monthly management meetings. 6) Three yearly budget planning assists with the identification of 9 91
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APPENDIX 1 9 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score delivery of statutory undertakings. There is no detail on future years’ funding from the Scottish Government for such duties. Inflation pressures are being experienced across LVJB’s budget. The Board is faced with increasing demand on service delivery, through increased workloads and reduced resources. when funding levels become critical to service delivery. 1) 7) Continue to make representations to the Treasurer to the Joint Board where it is felt that funding is inadequate. 8) Continue to make justification led bids due to electoral reform. 9) Report to Scottish Government under Section 24 of the Non-Domestic Rates (Scotland) Act 2020, regarding funding every 3 years, due 31 May 2028. 10) Risk to the new statutory duties has previously been raised and continues to be discussed with Scottish Government officials, and directly with the Minister for Public Finance. 11) The Management Team continues to seek avenues to make savings, reported to the Board on a yearly basis. 12) Shared services and collaborative working with both constituent authorities are explored and implemented where possible. LVJB/13/26 Assessor Financial Lack of funding for valuation of electricity subjects. Lack of funding to deal with proposals and appeals relating Lack of funding for the valuation of electricity subjects which fall under the non-domestic ratings (Valuation of Utilities) (Scotland) Order 2005. 9 1) Liaising with the Scottish Government through SAA Executive to ensure adequate funding is received. 2) Liaising with constituent authorities regards funding in 7 92
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APPENDIX 1 10 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score to electricity subjects. Current LVJB budget does not include funding for appeal cases which proceed to the Scottish Courts and Tribunal Services in relation to electricity subjects. Failure to comply with the statutory duty could lead to a potential loss of income for the Scottish Government. the event of a shortfall from Scottish Government. 3) Regular meetings in-house to ensure values are robust. 4) Continue dialogue with relevant agents and companies in relation to the valuation of electricity subjects. 5) A fee structure has been agreed with various chambers for representation by counsel. 6) Discussions with industry representatives were undertaken prior to the issue of the Non-Domestic Revaluation figures. 7) Dialogue with the SAA Utilities Committee. 8) Funding to reflect workload associated with electricity related duties. 9) Pre-agreements with agents representing high value electricity subjects. LVJB/14/26 Admin Manager Financial Lack of adequate insurance cover in place for LVJB. Lack of adequate insurance cover in place for LVJB. 8 1) Annually review insurance cover. 2) Insurance policies are subject to tender process. Work has begun regarding tender programming for renewal. 3) LVJB consults with SLC Insurance Risk Section to obtain professional advice on level of cover. 4) Annual check to ensure cover is continued and premiums paid on time. 2 93
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APPENDIX 1 11 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB/15/26 Mgt Team Financial Lack of control over non-controllable costs. Lack of control over the costs of Scottish Courts and Tribunal services, central recharges, print contracts, postage, property, and additional workload due to legislative changes. 9 1) Realignment of budgets. 2) Quarterly meeting with Treasurer to the Board to discuss budgetary matters. 3) Notification to the Board as part of budget planning. 4) Monitor Revenue budget at monthly management meetings. 5) Three-year budgetary planning. 6) Continued representations made to Scottish Government officials through the SAA Executive regarding adequate funding aligned to Barclay recommendations. 7) The Management Team continues to seek avenues to make savings, reported to the Board on a yearly basis. 8) Shared services and collaborative working with both constituent authorities are explored and implemented where possible. 5 LVJB/16/26 Mgt Team Reputation Claims submitted against LVJB. Claims submitted against LVJB for negligence or failure to comply with legislation. 7 1) Service Plan identifies responsible officers for key undertakings to ensure ownership. 2) Provision of training guidance to employees and managers on appropriate legislative matters such as Equality and Diversity legislation, FOI and Data Protection. 4 94
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APPENDIX 1 12 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score 3) Compliance with statutory duties as determined by relevant legislation. 4) Ensure adequate Public Liability insurance is in place. 5) Code of Conduct is in place for all employees. LVJB/17/26 Mgt Team Reputation Fraudulent actions within LVJB. Fraudulent actions being undertaken by LVJB staff. Large reductions in rating valuations. 7 1) Review and implementation of fraud policies, such as Fraud Response Plan and Procedures, Fraud Whistleblowing for third parties, Confidential Reporting Procedures, Counter Fraud, Bribery and Corruption Policy Statement and Strategy 2) Conflict of Interest Declaration completed by all staff annually. 3) Ensure adequate checking and authorising procedures are in place in relation to valuations and proposal disposal. 4) Where value reductions relate to a reduction in a rate, an alteration to a quantum scheme, or an amendment to a premises entry such reductions are passed to all valuation members of management team for approval. 5) Ensure all procurement is checked and authorised by at least 2 members of LVJB. 6) All recruitment, overtime and salary reviews checked and approved by an appropriate member of the management 4 95
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APPENDIX 1 13 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score team at LVJB or Personnel, whichever is appropriate. LVJB/18/26 Admin Manager Regulatory/ Legislative Failure to comply with FOI and Data Protection legislation. Failure to comply with legislation. Failure to appoint a suitable Data Protection Officer. 8 1) FOI Policy and Procedures in place. 2) Data Protection Policy and Procedures in place. 3) Monitored by LVJB managers. 4) Staff training and employee guide on UK GDPR and FOI. 5) Retention Schedules in place. 6) Privacy Impact Assessments procedure in place. 7) Adhere to SLC’s Information Security Policy. 8) Disclosure Scotland procedure in place. Conditions of Service require that staff notify management of any criminal convictions. 8) Office wide clear desk procedure implemented. 9) Manager to be qualified as a Certified Data Protection Practitioner. 10) Data protection privacy statement on LVJB website. 11) Review of appointment of a Data Protection Officer. 3 LVJB/19/26 Admin Manager Regulatory/ Legislative Failure to comply with Part 1 of the Public Records (Scotland) Act 2011 to prepare and submit a records management plan Failure to prepare a Plan that is agreed by the Keeper of Records and ensuring that LVJB’s public records are managed in accordance with the agreed plan. 6 1) Dedicated Records Manager. 2) Business Classification Scheme and Retention Schedules in place. 3) Approved Records Management Policy and Plan in place. 3 96
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APPENDIX 1 14 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score for approval by the Keeper of Records and to ensure that LVJB’s public records are managed in accordance with the agreed plan. Plan approved by Keeper of Records. 4) Records management issues monitored via monthly Management Team meetings. 5) Manager to be qualified as a Certified Data Protection Practitioner. 6) Adhere to the Information Security Policy. All staff Disclosure Scotland checked. 7) Business Continuity Plan. 8) Data Protection Policy. 9) Office wide clear desk procedure implemented. 10) Comply with Progress Update Review requests. 11) Progress Update Report to be submitted to the Keeper of Records by late 2026. LVJB/20/26 Assessor Environmental Severe weather. Severe weather could result in surveys and canvassing etc. being unable to be carried out due to unsafe conditions or staff unable to travel to workplace. 5 1) Skeleton staff availability. 2) Comply with Occupational Health and Safety Management System (OHSMS). 3) Winter Awareness/Adverse Weather Statement in place. 4) Surveying Safely Guidance Note reviewed and issued to staff. 5) Ability for staff to undertake home working, when appropriate. 3 LVJB/21/26 Assessor Information and Technology Failure of IT at key period in the Electoral Registration Calendar Lack of Central IT support from SLC. Failure of EMS during annual canvass or election timetable. 9 1) Attend EMS software provider workshops. 2) Software support and maintenance agreement in place. 3) Regular back-ups of system data taken. 6 97
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APPENDIX 1 15 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score Failure of ERO Portal leading up to a UK Parliamentary election or by-election. EMS and/or ERO Portal failure risks the inability to process registration applications, voter authority certificate applications, absent vote applications, and overseas elector applications. 4) Testing prior to elections and canvass to ensure system resilience, on test server. 5) Regular dialogue with software suppliers, attendance at supplier run events. 6) Regular software updates. 7) IT support in place for elections, including dedicated server monitoring by a third- party company. 8) SLC IT involvement with testing performance issues. 9) Regular communications with Cabinet Office to ensure ERO Portal system resilience. 10) Workload monitoring by electoral managers. 11) ERO Portal backup recovery time extends to 44 days, communications to all ERO managers and SLC IT regularly to remind key staff of backup deadlines. 12) Service Level Agreement in place with SLC. 13) IT business Systems Manager and an IT Team Leader attend relevant part of the Management Team meetings. LVJB/22/26 Assessor Information and Technology Total computer and communications failure. Total computer and communications failure would cause disruption to the services provided. 9 1) Disaster recovery in place for servers. 2) Backup copy of data is retained off-site. 3) SLC datacentre at DataVita building, data is also copied to 4 98
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APPENDIX 1 16 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score the standby datacentre located in Edinburgh. 4) Business Continuity Plan in place. 5) Backup processes have been tested to work in the event of server or infrastructure failure within DataVita, to ensure the requirements of the Business Continuity Plan are met in such scenarios. 6) SLA with SLC was reviewed October 2025 and remains in place till October 2026. LVJB/23/26 Assessor Information and Technology Failure of the Scottish Assessors’ Association portal web site. Failure of the Scottish Assessors’ Association portal web site could lead to a significant increase in enquiries from service users to LVJB. 5 1) Portal suppliers have documented procedures for dealing with such situations. 2) Participate in SAA Portal Management Committee meetings to keep abreast of security development issues. 3) Consultation ongoing with SAA regarding provision of a new supplier. 3 LVJB/24/26 Assessor People Industrial action. Industrial action by staff because of, for example, Government budget savings, pension changes, tax rises, pay freezes etc. 7 1) Partnership working with stakeholders. 2) Joint Trades Union Committee participation. 3) Joint Consultative Committee Structures. 4) LVJB Trade Union Representative now in place to improve partnership working. 4 99
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APPENDIX 1 17 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score LVJB/25/26 ERO Manager People Difficulty in recruiting canvassers and / or temporary staff, when required to assist in Electoral Registration duties. Lack of adequate skills, qualifications, Training. Difficulty in recruiting canvassers. If fees paid are insufficient to attract temporary canvassers. Difficulty recruiting temporary staff with the relevant skills if required, at key points in the Electoral Registration Calendar. 5 1) Ensure payment structure is adequate. 2) Regular meetings with SLC/NLC, canvass all Council employees if additional canvassers required. 3) Contact Returning Officers’ staff if additional canvassers are required. 4) Regular meetings with Personnel Services regarding recruitment policies. 5) Canvasser assessment framework ensures effective canvassers re-employed. 6) Use of in-house staff to undertake canvass. 7) AEA training. 8) Structured regular in-house training for the valuation section on electoral procedures. 9) AEA Foundation Manual purchased for Electoral Registration. 2 LVJB/26/26 Assessor People Inadequate staff numbers to undertake all statutory duties. Failure to retain or recruit staff, including those with appropriate qualifications. Inability to match work life balance, conditions of service, personnel policies, salaries of other valuation joint boards, local authorities, constituent authorities, or private sector. 9 1) Work life balance, conditions of service, personnel policies and job families regularly reviewed. 2) PDR process in place. 3) Recruitment of trainees employed when appropriate, with structured training plan in place. 4) Existing staff offered appropriate training, including training in professional 9 100
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APPENDIX 1 18 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score Lack of adequate skills, qualifications, training in existing workforce. Changing pension regulations which now allow staff to have access to their pensions at 55 years old, and in turn potentially retire from the service. Recruitment and retention of staff. qualifications if deemed appropriate. 5) Ongoing monitoring of grading matrix alongside key duties to ensure fair and equal pay with lead authority to retain staff. 6) Review of structure, to deploy employees effectively to ensure statutory duties are met. 7) Ongoing discussions with Personnel in relation to recruitment issues. 8) RICS Diploma in Rating training available where appropriate. 9) APC/RICS training, including RICS APC CPD package provided. 10) Continual appraisal of organisational structure. 11) Training guide for both trainee technicians and trainee valuers in place. 12) Identification of suitable training. 13) Structured regular in-house training for both valuation and electoral procedures. 14) Funded attendance at University or College. 15) Purchase and availability of AEA Manuals for all staff, relating to Electoral Registration practice. 16) Opportunity to undertake Electoral Registration study to 101
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APPENDIX 1 19 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score achieve the AEA Certificate (Scotland). 17) Workforce Plan implemented and reviewed annually. LVJB/27/26 Health and Safety Rep People Health pandemic/epidemic. Health pandemic/epidemic could lead to staff shortages and reduction in service provided. 9 1) Personnel circulars monitored and reported to management team meetings and bulleted to staff. 2) Provision of controls as advised by Scottish Government, Health and Safety Executive (HSE) (e.g. personal protective equipment). 3) Information distributed to staff via email, management team bullet points. 4) Promotion by SLC of healthy living. 5) Availability of appropriate vaccines. 6) Use of laptops to facilitate working from home. 7) Development of Risk Assessments and Safe Systems of Work. 5 LVJB/28/26 Health and Safety Rep People Injury, death, physical or verbal assault of staff or service users. Injury, death, assault of staff whilst undertaking duties, or of service users. 6 1) Risk assessments carried out. 2) Personal Safety Policy in place. 3) Occupational Health and Safety Management System in operation. 4) Training and instructions provided for staff. 3 102
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APPENDIX 1 20 Risk reference number Allocated to Classification Key risk Description of risk Inherent risk score Controls in place Residual risk Score 5) Communication with SLC in relation to common areas. 6) Implementation of Traffic Management Plan. 7) Surveying Safely Guidance Note has been reviewed and issued to staff. LVJB/29/26 Assessor People Changes to conditions of service. Changes to conditions of service, pensions, holidays, etc. could cause general staffing issues. 7 1) Regular contact with SLC Personnel in relation to any changes. 2) Maintain awareness of such issues across industry in general. 3) Maintain effective communication with staff and staff representatives (industrial relations). 4) Allow staff time to attend briefings on legislative changes likely to impact conditions of service (e.g. pension changes). 5) Personnel Bulletins and team briefing notes provided to all employees. 5 103
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APPENDIX 2 Risk Scoring Impact 1 to 3 1. Will cause some problems but could be managed. 2. Will cause significant delay or interruption to our service. 3. Could cause our service to fail. Likelihood 1 to 3 1. Unlikely but could happen. 2. Likely to happen. 3. Very likely or already happening. Scoring matrix I M P A C T 3. Could cause our service to fail 4 7 9 2. Will cause significant delay or interruption to our service 2 5 8 1. Will cause some problems but could be managed 1 3 6 1. Unlikely but could happen 2. Likely to happen 3. Very likely or already happening likelihood Initial scoring is without control or mitigation. Residual score reflects outcome after controls are in place and tested. For new risks controls/mitigation is normally being put in place. Residual scores should therefore still be high until these are fully in place and tested. 104
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h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 March 2026 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 The Review of Scottish Boundaries has been approved and reflected in the electoral registers published on 1 December 2025, ready to be effective at the next Scottish Parliament election in May 2026. 3.1.2. Elections Act 2022 The main provisions that impact the Board at this stage for UK Parliamentary Elections, are the changes to the Absent Voting application process for the UK Parliamentary Elections. The Elections Act introduced the requirement for all postal voters in UK Parliamentary elections to renew their application every 3 years. Of the 80,000 electors due to renew by 31 January 2026, 43,000 electors did not renew. Therefore, 43,000 electors will have received cancellation letters, having now lost their postal vote for UK elections. Cancellation letters issued do clearly state, if the elector chooses to do so, how a reapplication for a postal vote for UK elections can be actioned. This does not affect their postal vote arrangements for the Scottish Parliament election in May 2026 nor local government elections in 2027, if they have one. 3.1.3. Electoral Reform (Scottish Parliament) The Scottish Elections (Representation and Reform) Act 2025 has been fully commenced aside from the Electoral Management Board provisions, which are set for 1 April 2026. 9 105
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3.1.4. Electoral Reform (UK Parliament) Preparation for the Elections Bill continues, finalising the supporting documents such as explanatory notes and impact assessments to accompany the introduction. A date cannot yet be confirmed, but the plan is to introduce it when Parliamentary time allows. 3.1.5. Private Member Bill – Absent Voting (Elections in Scotland and Wales) Bill The Absent Voting (Elections in Scotland and Wales) Act 2025 gained Royal Assent at the end of October 2025. It will enable the Scottish Parliament to legislate to bring the law surrounding absent votes in line with those changes introduced by the Elections Act 2022. Allowing voters to apply online for absent votes for Scottish Parliament and local government elections (devolved elections) whilst aligning identity checks too. The current proposal from the Scottish Parliament is this will “go live” early November 2026. 3.1.6. Elections Held Since Last Board Meeting None since the last meeting. However, preparations are underway to prepare for the Scottish Parliamentary election on 7 May 2026, which includes regular update meetings with the Election office in both North and South Lanarkshire, agreeing file production timetables and, to date, a mock election has been run for South Lanarkshire Council to review file production, poll schemes and to allow all parties to test processes. 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) A summary of the running roll changes can be seen in Appendices 1.1 and 1.2 for the period 1 April 2025 to 1 February 2026. Resources remain diverted to this area of work now that the draft 2026 revaluation values have been finalised. Of the changes processed, 61% were actioned within 3 months, against a target of 77%. Our reporting begins to document the anticipated impact on performance due to the additional workstreams in the financial year prior to Revaluation. The valuation team concluded the disposal of all non-domestic rating revaluation proposals by the statutory deadline of 30 September, whilst working towards the statutory deadline for both Scottish Government estimates and the publication of the draft 2026 Revaluation Roll on 30 November 2025. Hence the delay in progressing running roll changes. Our team continue to mitigate this impact where possible and are dedicated to supporting an improvement in our key performance indicators. 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. Since the last Board meeting, 4 appeals have been resolved, leaving 13 outstanding in total. 3.2.3. 2023 Valuation Roll Proposals (Revaluation and Running Roll) Appendix 1.4, table 1 shows that we received 1,403 valid 2023 Revaluation proposals. 106
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All 2023 Revaluation proposals were dealt with within the statutory timescales and, to date, we have been advised by the First-Tier Tribunal that 43 of our decision notices have been appealed. In the last quarter 6 of these appeals have been resolved, therefore in total 23 appeals have now been resolved with the taxpayer or their agent, and 20 remain outstanding with the Tribunal for citing at a later date. Appendix 1.4 table 2 shows that 499 running roll proposals during the 2023 Revaluation period have been received to date. Of the 499 received, 368 have been dealt with, 111 resolved in the last quarter. The Valuation team continue to progress the remaining 131 outstanding Running Roll proposals, ahead of statutory deadlines. 3.2.4 2026 Revaluation The Assessor has a duty under the 1975 Local Government Scotland Act to carry out a Revaluation of all non-domestic properties within their valuation areas. The 2026 Revaluation comes into force on 1 April 2026, with valuations based on a tone date of 1 April 2025; a fixed statutory date which establishes consistency across all property assessments. A draft 2026 Revaluation Roll was published on 30 November 2025, at the same time draft Valuation Notices were issued to proprietors, tenants, and occupiers. The final Revaluation Roll will be completed by 15 March 2026, with final Valuation Notices being issued thereafter. At this stage in the process, representations from proprietors, tenants, and occupiers in relation to their draft notices are priority, to ensure conclusion prior to completion of Revaluation valuations on 15 March 2026. In addition, the Scottish Assessors’ Association have developed a pre-agreement framework, to allow proprietors, tenants, and occupiers with an interest in a property, or a group of properties, to enter discussions with Assessors to pre-agree the Valuation Roll entries for which they have an interest. The pre-agreement window runs until 20 February 2026. 3.3. Council Tax 3.3.1 The Scottish Government and the Convention of Local Authorities (COSLA) launched a consultation on the future of Council Tax, which closed on 30 January 2026. The consultation aims to ingather opinions in relation to potential approaches to Council Tax reform. The Assessor is responsible for the production of the Valuation (Council Tax) List, ensuring all dwellings are placed within the current range of Council Tax bands. Any reform of Council Tax would have a significant impact on current resources. The Scottish Assessors’ Association continues to engage with both Scottish Government and COSLA in relation to possible Council Tax reform, whilst ongoing recruitment, training and development continue within the Council Tax team. 3.3.2. New Houses A summary of the position for the period 1 April 2025 to 1 February 2026 is contained at Appendix 2.2. To date 1,820 new houses have been added to the Valuation List, 94% of which being added within 3 months, against a target of 87%. 107
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3.3.3. Proposals and Appeals Appendices 2.3 and 2.4 contain information on the outstanding Council Tax proposals and appeals. At the beginning of the financial year there were 162 Council Tax proposals and appeals outstanding, during the year a further 244 proposals were received. The valuation team have reviewed and resolved 287 of those proposals and appeals received. Irrespective of validity, each Council Tax proposal and appeal is fully investigated and any errors on banding uncovered are rectified. On 1 February 2026 there were 119 Council Tax proposals and appeals still to be resolved. At Appendix 2.4 of the 287 resolved, 25 resulted in a change to Council Tax band. 4. Staffing 4.1. Recruiting, Departures and Arrivals Since the last Board meeting, the Secretary and Assessor and Electoral Registration Officer retired, and a Clerical Assistant has left the organisation. In the same period, we have recruited a Secretary, an Assessor and Electoral Registration Officer and a Clerical Assistant. During the last 3 months recruitment has focussed on the following roles: Assistant Assessors, Principal Technician, Divisional Valuer, Trainee Valuer/Valuer and Trainee Technician/Technician. 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 has been one complaint received by the organisation. The complaint received was not upheld. 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. 108
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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. 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. Jacqueline Dell BSc MRICS Dip Rating AEA (Cert-Scotland) Assessor and Electoral Registration Officer 12 February 2026 Previous References Progress Update Report for Board meeting of 1 December 2025 List of Background Papers None Contact for Further Information If you require further information, please contact: - Jacqueline Dell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 109
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Alterations made to the Valuation Roll (including appeal adjustments) between 01/04/2025 and 01/02/2026 Area AS AT 01/04/2025 ADDED DELETED ALTERED AS AT 01/02/2026 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS TOTAL RV North Lanarkshire 11,504 304,591,175 160 2,235,780 90 1,008,030 178 -3,133,875 11,574 302,685,050 South Lanarkshire 12,031 780,177,309 149 800,050 97 545,370 209 -4,241,589 12,083 776,190,400 LVJB total 23,535 £1,084,768,484 309 £3,035,830 187 £1,553,400 387 -£7,375,464 23,657 £1,078,875,450 Appendix 1.1 110
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Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period : 1 April 2025 to 1 February 2026 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 361 223 61.77% 70 19.39% 68 18.84% South Lanarkshire 228 139 60.97% 34 14.91% 55 24.12% LVJB totals 589 362 61.46% 104 17.66% 123 20.88% Appendix 1.2 111
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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 February 2026 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 February 2026 North Lanarkshire 4,726 4,719 0 £0 7 £363,350 7 South Lanarkshire 4,553 4,550 0 £0 3 £664,100 3 LVJB total 9,279 9,269 0 £0 10 £1,027,450 10 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 February 2026 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 February 2026 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 1.3 112
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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 by 01/02/2026 Appeals dealt with by Assessor by 01/02/2026 Appeals still outstanding at Local Taxation Chamber on 01/02/2026 Rateable Value of outstanding appeals at Local Taxation Chamber Appeals referred to Upper Tribunal North Lanarkshire 757 757 19 15 4 £898,200 0 South Lanarkshire 646 646 24 8 16 £12,118,675 0 LVJB total 1403 1403 43 23 20 £13,016,875 0 2. Running Roll Proposals Area Running Roll Proposals received since 01/04/2023 Proposals Determined by Assessor by 01/02/2026 Proposals now Appealed to Local Taxation Chamber Appeals dealt with by Assessor by 01/02/2026 Appeals still outstanding at Local Taxation Chamber on 01/02/2026 Rateable Value of outstanding appeals at Local Taxation Chamber Proposals / Appeals Outstanding as at 01/02/2026 North Lanarkshire 203 147 0 0 0 0 56 South Lanarkshire 296 221 0 0 0 0 75 LVJB total 499 368 0 0 0 0 131 Appendix 1.4 113
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Council Tax Subjects as at 01/02/2026 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 20 14 34 471 24 495 52045 36055 88100 34698 24038 58736 B 38173 30940 69113 52 19 71 13 9 22 38212 30950 69162 29721 24073 53794 C 20727 27176 47903 114 42 156 5 13 18 20836 27205 48041 18521 24183 42704 D 18633 22706 41339 187 220 407 16 4 20 18804 22922 41726 18804 22922 41726 E 17696 21158 38854 193 175 368 4 4 8 17885 21329 39214 23499 28024 51523 F 10756 14371 25127 206 353 559 4 4 8 10958 14720 25678 17807 23920 41727 G 3201 7312 10513 15 200 215 1 2 3 3215 7510 10725 6296 14707 21003 H 172 593 765 1 9 10 0 3 3 173 599 772 424 1468 1892 TOTAL 161854 160321 322175 788 1032 1820 514 63 577 162128 161290 323418 149770 163335 313105 'D' EQIV. 149166 161897 311063 962 1499 2461 358 62 420 149770 163335 313105 JOINT BOARD TOTALS 01/04/2025 01/02/2026 Increase TOTAL CHARGEABLE ENTRIES North 161854 162128 274 South 160321 161290 969 Total 322175 323418 1243 BAND 'D' EQUIVALENT North 149166 149770 604 South 161897 163335 1438 Total 311063 313105 2042 Appendix 2.1 114
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Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2025 to 1 February 2026 Area Number of New Houses added Number added in less than 3 months Number added between 3 to 6 months Number New added over 6 months North Lanarkshire 788 727 92.26% 42 5.33% 19 2.41% South Lanarkshire 1032 990 95.93% 28 2.71% 14 1.36% LVJB totals 1820 1717 94.34% 70 3.85% 33 1.81% Appendix 2.2 115
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Summary of Council Tax Proposals/Appeals received and dealt with as at 1 February 2026 Valid Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 North Lanarkshire 31 36 37 South Lanarkshire 47 67 69 LVJB total 78 103 106 Invalid Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 North Lanarkshire 37 63 76 South Lanarkshire 47 78 105 LVJB total 84 141 181 Combined Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 North Lanarkshire 68 99 113 South Lanarkshire 94 145 174 LVJB total 162 244 287 Appendix 2.3 116
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Summary of resolution of Council Tax Proposals/Appeals Between 1 April 2025 and 1 February 2026 Valid Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 37 6 22 8 1 0 South Lanarkshire 69 22 32 15 0 0 LVJB total 106 28 54 23 1 0 Invalid Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 76 2 64 2 8 0 South Lanarkshire 105 3 93 0 9 0 LVJB total 181 5 157 2 17 0 Combined Proposals/Appeals completely resolved 01/04/2025 to 01/02/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 113 8 86 9 9 0 South Lanarkshire 174 25 125 15 9 0 LVJB total 287 33 211 25 18 0 Appendix 2.4 117
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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 % February 2025 44 4.07% 45 4.16% Nil 0% 89 1082 8.23% February 2024 171 1174 14.56% March 2025 88 7.84% 22 1.96% Nil 0% 110 1122 9.80% March 2024 133 1166 11.41% April 2025 13 1.14% 23 2.01% Nil 0% 36 1143 3.15% April 2024 211 1206 17.49% May 2025 27 2.30% 0 0% Nil 0% 27 1173 2.30% May 2024 153 1129 13.55% June 2025 1 0.09% 21 1.79% Nil 0% 22 1173 1.87% June 2024 117 1109 10.55% July 2025 20 1.51% 10 0.75% Nil 0% 30 1325 2.26% July 2024 113 1155 9.78% August 2025 26 2.19% 21 1.78% Nil 0% 47 1188 3.96% August 2024 114 1169 9.75% September 2025 71 5.91% 70 5.82% Nil 0% 141 1202 11.73% September 2024 104 1217 8.54% October 2025 35 2.83% 93 7.51% Nil 0% 128 1238 10.34% October 2024 125 1313 9.52% November 2025 21 1.98% 84 7.94% Nil 0% 105 1058 9.92% November 2024 94 1153 8.15% December 2025 35 2.79% 70 5.59% Nil 0% 105 1253 8.38% December 2024 128 1192 10.74% January 2026 21 1.89% 78 6.98% Nil 0% 99 1118 8.86% January 2025 69 1246 5.54% Averages for 12 33 2.88% 44 3.86% Nil 0% 78 1172 6.73% 127 1185 10.80% 118