Lanarkshire Valuation Joint Board - Final Agenda Pack - 01_06_2026
North Lanarkshire Council · 1 June 2026
Back to Lanarkshire Valuation Joint Board — 1 June 2026 and its agenda
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Tuesday, 26 May 2026 Dear Councillor Lanarkshire Valuation Joint Board The Members listed below are requested to attend a meeting of the above Board to be held as follows:- Date: Monday, 01 June 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 Minutes of Previous Meeting Minutes of the meeting of the Lanarkshire Valuation Joint Board held on 2 March 2026 submitted for approval as a correct record. (Copy attached) 5 - 10 Monitoring Item(s) 3 Revenue Budget Monitoring 2026/2027 - Lanarkshire Valuation Joint Board Report dated 12 May 2026 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 11 - 16 Item(s) for Noting 4 Internal Audit Annual Assurance Report 2025/2026 Report dated 30 April 2026 by the Internal Audit Manager, South Lanarkshire Council. (Copy attached) 17 - 42 Item(s) for Decision 5 Annual Governance Statement Report dated 15 May 2026 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 43 - 50 6 2025/2026 Annual Report and Accounts - Lanarkshire Valuation Joint Board Report dated 12 May 2026 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 51 - 98 Item(s) for Noting 7 Review of Establishment Report dated 5 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 99 - 102 8 Equality Reporting - Annual Employee Information Report - April 2025 to March 2026 Report dated 5 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 103 - 120 9 Lanarkshire Valuation Joint Board Public Performance Report 2025/2026 Report dated 5 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 121 - 130 2
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10 Lanarkshire Valuation Joint Board Efficiency Gains 2025/2026 Report dated 5 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 131 - 136 11 Monitoring of Complaints (1 April 2025 to 31 March 2026) Report dated 5 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 137 - 140 12 Progress Update Report dated 11 May 2026 by the Assessor and Electoral Registration Officer. (Copy attached) 141 - 154 Urgent Business 13 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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LANARKSHIRE VALUATION JOINT BOARD Minutes of meeting held via Microsoft Teams and in Committee Room 1, Council Offices, Almada Street, Hamilton on 2 March 2026 Convener: Councillor Walter Brogan, South Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Margaret Hughes, Councillor Tom Johnston, Councillor Alex McVey, Councillor Jim Reddin (Depute Convener), Councillor Richard Sullivan (substitute for Councillor Anne Thomas) South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar, Councillor Martin Hose, Councillor Gavin Keatt Councillors’ Apologies: North Lanarkshire Council Councillor Lesley Jarvie, Councillor Nicky Shevlin, Councillor Anne Thomas South Lanarkshire Council Councillor Janine Calikes, Councillor Lynsey Hamilton, Councillor Mark McGeever Attending: Lanarkshire Valuation Joint Board J Dell, Assessor and Electoral Registration Officer; A Berry, Electoral Services and Support Manager Clerk’s Office P Manning, Clerk to the Board; S McLeod, Administration Officer; S Jessup, Administration Assistant, South Lanarkshire Council Treasurer’s Office J Taylor, Treasurer to the Board Also Attending: Audit Scotland A Hyslop, Trainee Auditor; P Murray, Senior Audit Manager South Lanarkshire Council Y Douglas, Internal Audit Manager 1 Declaration of Interests No interests were declared. 2 Appointment of Assessor and Electoral Registration Officer (ERO) A report dated 23 January 2026 by the Clerk was submitted on the outcome of the recruitment process for the newly appointed Assessor and ERO. As noted by 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. 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. 2 5
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An advert for the post of Assessor and ERO had subsequently been published on the myjobscotland website on 26 September 2025 with a closing date of 24 October 2025. 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. Following the recruitment assessment centre, interviews of the shortleeted applicants had been conducted by a similar Recruitment Panel on 9 December 2025 and, following appraisal of the applicants’ performances at the assessment centre and interview, J Dell, Assistant Assessor and ERO, Lanarkshire Valuation Joint Board, had been appointed as the Assessor and ERO. Congratulations were extended to J Dell on her appointment. The Board decided: that the appointment of J Dell as the Assessor and Electoral Registration Officer be noted. [Reference: Minutes of 1 September 2025 (Paragraph 4)] 3 Minutes of Previous Meeting The minutes of the meeting of the Lanarkshire Valuation Joint Board held on 1 December 2025 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. 4 Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board A report dated 9 February 2026 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 23 January 2026 The financial forecast to 31 March 2026 was a transfer from Reserves of £0.722 million, compared to a budgeted transfer from Reserves of £1.000 million, which meant that the Board’s Reserves would be in a better position than budgeted by £0.278 million. This underspend reflected 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. As at 23 January 2026, the projected outturn variance was an underspend of £0.278 million. New recruitment was taking place and pending final confirmation of start dates, the forecast remained in line with the projected outturn for the financial year. The projected outturn variance in spend was offset by a reduction in the transfer from Reserves detailed in Appendix A to the report. The actual spend as at 23 January 2026 was a net spend position of £0.394 million. The Board decided: (1) 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 6
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(2) that the actual expenditure as at 23 January 2026 of a net spend position of £0.394 million, as detailed in Appendix A to the report, be noted. [Reference: Minutes of 1 September 2025 (Paragraph 3) and Minutes of 1 December 2025 (Paragraphs 3 and 6)] 5 Internal Audit Plan 2026/2027 A report dated 3 February 2026 by the Internal Audit Manager was submitted:- requesting approval of the Internal Audit Mandate and Charter requesting endorsement of the Audit Strategy requesting approval of the proposed Internal Audit Plan for 2026/2027 The Board was required to satisfy itself that the proposed Internal Audit Mandate and Charter, attached as Appendix 1 to the report, covered the governance framework for the internal audit service, including reporting lines and administrative reporting arrangements. The Global Internal Audit Standards (GIAS) required the internal audit service to have access to and support from the committee charged with governance, ie the Board, through:- enquires around any restrictions that limited 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 A further element of the overall ‘workplan’ that the Standards referenced was the development of an Audit Strategy which would underpin the Internal Audit Plan for 2026/2027. The proposed Audit Strategy was attached as Appendix 2 to the report and details of the aims of the Strategy were provided in the report. The proposed Internal Audit Plan for 2026/2027, attached as Appendix 3 to the report, was designed to provide sufficient evidence to form an assessment of the overall adequacy and effectiveness of the Board’s framework of governance, risk management and control arrangements. The planning process for 2026/2027 had reflected the requirements of the Standards for organisational independence and confirmed that the Chief Internal Auditor was suitably qualified and experienced to effectively deliver the service. The proposed programme of work included submitting an Internal Audit Annual Report for 2025/2026 to the Board at its meeting on 1 June 2026. The Board was required to review the proposed Plan and satisfy itself that it represented a risk- based and balanced programme of internal audit work for delivery during 2026/2027. The Board decided: (1) that the Internal Audit Mandate and Charter, attached as Appendix 1 to the report, be approved; (2) that the Audit Strategy, attached as Appendix 2 to the report, be endorsed; and (3) that the Internal Audit Plan for 2026/2027, attached as Appendix 3 to the report, be approved. [Reference: Minutes of 3 March 2025 (Paragraph 4)] 7
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6 Lanarkshire Valuation Joint Board - Annual Audit Plan 2025/2026 The Board considered the Lanarkshire Valuation Joint Board Annual Audit Plan for 2025/2026, dated February 2026, submitted by the Council’s external auditors, Audit Scotland. The Plan set out the audit work necessary to allow Audit Scotland to provide an independent auditor’s report and meet the audit requirements set out in auditing standards and the Code of Audit Practice, including supplementary guidance. The Plan was structured around the following areas:- introduction audit scope and responsibilities audit of the annual accounts wider scope and Best Value reporting arrangements, timetable and audit fee other matters, including internal audit and audit quality Details were given on key aspects of those areas. The Board decided: that the Annual Audit Plan for 2025/2026 be noted. 7 Lanarkshire Valuation Joint Board – Service Plan – 1 April 2025 to 31 March 2028 - Update A report dated 12 February 2026 by the Assessor and Electoral Registration Officer was submitted providing an update on the Lanarkshire Valuation Joint Board Service Plan for the period 1 April 2025 to 31 March 2028. The current Service Plan, approved by the Board on 2 June 2025, set out the Board’s key business areas over the period from 1 April 2025 to 31 March 2028. The Plan, which was attached as an appendix to the report, assisted in ensuring that services were delivered as effectively and efficiently as possible to service users. The key challenges facing the Board over the period of the Plan were detailed in the report. Further update reports on the progress of the Plan would be submitted to future meetings of the Board. The Board decided: that the report be noted. [Reference: Minutes of 2 June 2025 (Paragraph 8)] 8 Lanarkshire Valuation Joint Board – Risk Register Update 2026 A report dated 12 February 2026 by the Assessor and Electoral Registration Officer was submitted on the review and update of Lanarkshire Valuation Joint Board’s Risk Register for 2026. The Board’s Organisational Risk Register had been fully reviewed by the management team and updated to reflect a reassessment of existing risks on the register. The review had identified 29 risks, which had been categorised as follows:- 3 as high risk 13 as medium risk 13 as low risk 8
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The updated register was attached as Appendix 1 to the report. The Risk Scoring Matrix, which explained initial scoring and residual scoring, was attached as Appendix 2 to the report. The Board decided: that the report be noted. [Reference: Minutes of 3 March 2025 (Paragraph 9)] 9 Progress Update A report dated 12 February 2026 by the Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities an update on performance issues affecting the future direction of the Joint Board Statistical information, illustrating progress made in terms of key areas of the work undertaken by Lanarkshire Valuation Joint Board, was provided in the appendices to the report. The Assessor and Electoral Registration Officer advised that a Divisional Valuer had been appointed since writing her report and, in response to a member’s question, provided a further update on recruitment and the current staffing position. The Board decided: that the report be noted. [Reference: Minutes of 3 March 2025 (Paragraph 10)] 10 Urgent Business There were no items of urgent business. 9
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Monitoring 2026/2027 - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide an update on the 2026/2027 Revenue Budget provide the forecast for the year to 31 March 2027 provide actual expenditure as at 17 April 2026 provide an update on the Reserves position for Lanarkshire Valuation Joint Board [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the revision to the Lanarkshire Valuation Joint Board’s Revenue Budget for 2026/2027, summarised in Table 1, be noted; (2) that the forecast to end March 2027 of a break-even position, and the actual to date at 17 April 2026, both shown in Appendix A, be noted; and (3) that the Reserves Strategy detailed in Section 6, be noted. [1recs] 3. Background 3.1. This is the first revenue budget monitoring report presented to the Lanarkshire Valuation Joint Board for the financial year 2026/2027. 3.2. The report provides an update on the Lanarkshire Valuation Joint Board Revenue Budget (section 5) and details the financial position as at 17 April 2026 (detailed in Appendix A). Section 6 outlines the level of Reserves available for 2027/2028 and beyond. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. In December 2025, the Board approved a net budget of £4.428 million for 2026/2027. This is funded by council requisitions (£1.701 million from each council) and £1.026 million from Reserves. The budget included an assumption regarding the level of Barclay funding to be directed to the Board via council requisition payments. 5.2. Since then, the Local Government Finance Order 2026 has been received which confirms councils’ Barclay allocations for the year 2026/2027. The impact of this is detailed in sections 5.3 and 5.4. 3 11
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5.3. Barclay Funding: The Budget set in December 2025 assumed a Barclay allocation of £0.736 million for 2025/2026. These funds were allocated to councils and will be transferred to the Board via the usual council requisition process. The Local Government Finance Order 2026 confirmed the amount due to each council was an additional £0.086 million per council meaning an additional £0.172 million will be transferred to the Board and will increase the 2026/2027 Budget by that amount. 5.4. As a result of the Barclay Grant confirmation, the level of anticipated spend for 2026/2027 has been revised and the budgets for Net Expenditure and Funding from requisitions and Reserves have both been increased by £0.172 million. The budget realignments are detailed in Table 1 and included in the monitoring report in Appendix A. Table 1: Revised Budget 2026/2027 2026/2027 £ Base Net Expenditure Budget (December 2025) 4.428 Plus Increase in Barclay Funding (section 5.3) 0.172 Revised Net Expenditure Budget 4.600 Funded by: Requisitions and Reserves (December 2025) 4.428 Plus Increase in Council Requisitions for Barclay Funding (section 5.3) 0.172 Revised Funding from Requisitions and Reserves 4.600 5.5. Summary of 2026/2027 Budget: These adjustments take the overall net budget to £4.600 million. This revised budget is included in Appendix A. 5.6. Period 1 Monitoring Position: Appendix A shows that as at 17 April 2026, the projected outturn variance is break-even. 5.7. This break-even position reflects an underspend of £0.400 million in Employee Costs offset by a reduction of £0.400 million in the use of Reserves. The Employee Cost underspend reflects current staffing levels and expectations regarding the recruitment timescales for vacant posts. This forecast will continue to be monitored in line with the ongoing recruitment and will be affected by any further turnover of staff above the budgeted levels. An update will be provided at the September meeting of the Board. 5.8. The actual spend to 17 April 2026 is £0.238 million. 6. Reserves 6.1. The Board report on the Revenue Budget 2026/2027 (December 2025) included the position across the Board’s Reserves. This is referenced in Table 2 and shows that the Board anticipated a nil balance of Reserves at the end of 2028/2029. This took account of the estimated 2025/2026 Transfer from Reserves which was anticipated at that time. 12
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Table 2 – Reserves Forecast and Strategy – December 2025 2025/26 (year 0) £m 2026/27 (year 1) £m 2027/28 (year 2) £m 2028/29 (year 3) £m Opening Balance 2.475 1.753 0.727 0.129 Proposed Utilisation of Reserves (0.722) (1.026) (0.598) (0.129) Closing Balance 1.753 0.727 0.129 0.000 6.2. In the months following the approval of the Budget for 2026/2027, the outturn position for 2025/2026 has been finalised (in a separate report to this meeting) as well as the initial forecast position for 2026/2027 detailed in this paper (section 5.7). The use of Reserves needs to be revised to reflect these activities and their impact on the level of Reserves used in both years. 6.3. 2025/2026 Use of Reserves: The 2025/2026 year end position also presented to this meeting detailed the use of £0.656 million of Reserves rather than the anticipated use of £0.722 million (December 2025). This reflects an increase in the interest received on the Board’s revenue balances and therefore means a reduction in use of Reserves in 2025/2026. The Reserves position in Table 2 needs to be updated to reflect this reduced use of Reserves. 6.4. 2026/2027 Use of Reserves: In addition, Table 2 requires to be updated to reflect the reduced use of Reserves predicted in 2026/2027. Reserves usage is expected to be £0.626 million rather than the anticipated use of £1.026 million noted in December 2025. This reflects the underspend in Employee Costs from vacant posts and therefore the lesser use of Reserves (section 5.7). 6.5. Table 3 provides an updated Reserves position based on the revised use of Reserves in 2025/2026 and the estimated use for 2026/2027. It shows that the Board would now have a balance of £1.193 million at the end of 2026/2027 and in the final year of the Strategy (2028/2029), the Board will have utilised all of the Reserves balance available. Table 3 – Reserves Forecast and Strategy – Revised June 2026 2025/26 (year 0) £m 2026/27 (year 1) £m 2027/28 (year 2) £m 2028/29 (year 3) £m Opening Balance 2.475 1.819 1.193 0.595 Proposed Utilisation of Reserves (0.656) (0.626) (0.598) (0.595) Closing Balance 1.819 1.193 0.595 0.000 6.6. The 2028/2029 column shows that there is still a reliance on £0.595 million of Reserves to balance the budget in that year, and after that, the Reserves will be fully utilised. 6.7. In order to reduce the ongoing reliance on Reserves of approximately £0.6 million per annum, and manage the position into the next period beyond the current 3 year Strategy, the Board are required to make savings where possible in the years up to 2028/2029. However, due to the statutory nature of the service, this cost reduction will need to be considered alongside workload and staffing requirements. There is also the potential that further funding may become available for Council Tax reform and Barclay funding in future years, however, there is no estimate of any value beyond 2026/2027 at this time or what additional workload and staffing requirements will be required for this valuation work. 13
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6.8. As noted in the December 2025 Board paper, a review will be undertaken on the reliance on Reserves and will include planning scenarios on how the estimated future funding shortfall can be managed. This will be presented to the Board in September. 7. 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. 8. Other Implications 8.1. 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. 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. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Treasurer 12 May 2026 Previous References Lanarkshire Valuation Joint Board – 1 December 2025 List of Background Papers Revenue Budget 2026/2027 – Lanarkshire Valuation Joint Board – 1 December 2025 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 17 April 2026 (No.1) Annual Budget Projected Outturn Projected Outturn Variance Against Budget (Over) / Under % Variance Year to Date Actual 17/04/26 Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,642 3,242 400 under 11.0% 198 1 Property Costs 0 0 0 - 0.0% 0 Supplies & Services 171 171 0 - 0.0% 3 Transport & Plant 5 5 0 - 0.0% 0 Administration Costs 465 465 0 - 0.0% 37 Payments to Other Bodies 31 31 0 - 0.0% 0 Financing Charges 15 15 0 - 0.0% 0 Total Controllable Exp. 4,329 3,929 400 under 9.2% 238 Total Controllable Inc. (119) (119) 0 - 0.0% 0 Net Controllable Exp. 4,210 3,810 400 under 9.5% 238 Add Central Support Costs (Office Accommodation £0.208m and Central Administration £0.179m) 390 390 0 - n/a 0 Total Budget 4,600 4,200 400 under 8.7% 238 Funded By: North Lanarkshire Council (1,787) (1,787) 0 - 0.0% (149) South Lanarkshire Council (1,787) (1,787) 0 - 0.0% (149) Transfer To / (From) Reserves (1,026) (626) (400) under recovered 39.0% 0 2 Net Budget 0 0 0 - n/a (60) Variance Explanations 1 Employee Costs: The forecast underspend reflects current staff in post until the end of the financial year, as well as expected start dates for vacant posts for which recruitment is ongoing. This will continue to be monitored throughout the year. 2 Transfers To / (From) Reserves: The use of Reserves is reduced by £0.400m to reflect the current forecast underspend in Employee Costs (refer 1). 15
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Internal Audit Manager Subject: Internal Audit Annual Assurance Report 2025/2026 1. Purpose of Report 1.1 The purpose of the report is to:- report on the progress and performance of Internal Audit in the provision of internal audit services to Lanarkshire Valuation Joint Board (LVJB) in 2025/2026 provide an independent conclusion and opinion on the adequacy and effectiveness of LVJB’s framework of governance, risk management and control arrangements for the year ended 31 March 2026 update the Board on the Internal Audit function’s compliance with the Global Internal Audit Standards during 2025/2026 2. Recommendation(s) 2.1 The Board is asked to approve the following recommendation(s):- (1) that the assessed level of Internal Audit’s compliance with the Global Internal Audit Standards, as set out at section 3 and Appendix One, be noted; (2) that Internal Audit’s progress with delivering the 2025/2026 Internal Audit Plan, as outlined at section 4, be noted; (3) that Internal Audit’s performance, as set out in section 4 and Appendix Two, be noted; (4) that the output and overall findings from internal audit work that will inform LVJB’s 2025/2026 governance statement, as outlined in section 5, be noted; and (5) that Internal Audit’s conclusions on the level of assurance being provided in 2025/2026, as outlined in section 6, be noted. 3. Background Purpose of Internal Audit 3.1 Internal Audit forms part of LVJB’s wider governance framework and its primary objective is to evaluate and improve the effectiveness of governance, risk management and control processes. As a function, it does this by delivering a programme of audit assignments for which the output allows Internal Audit to conclude on the effectiveness of the organisation’s framework of governance, risk management and control arrangements in the audit year. Delivery of this internal audit service to LVJB is in accordance with the Global Internal Audit Standards (GIAS), as outlined to the Board in March 2025. 4 17
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Link to LVJB’s Core Purpose, Vision Statement and Top Risks 3.2 The Joint Board was established 1 April 19961. It provides a range of valuation and electoral registration services to and on behalf of South Lanarkshire Council and North Lanarkshire Council (the constituent authorities), working in partnership with other Valuation Joint Boards and professional bodies throughout Scotland. 3.3 LVJB’s core purpose, as set out in its Service Plan, is to deliver equitable, customer- focused, professional valuation and electoral services for all of its stakeholders and to achieve completeness and accuracy in all work undertaken in relation to Electoral Registers, Valuation Lists for Council Tax and the Valuation Roll for non-domestic rate subjects. The internal audit service seeks to support this objective through the delivery of a risk-based plan of internal audit work each year that tests processes and procedures to provide assurance that transactions through those processes are complete and accurate. Approach of the Service 3.4 Annual audit planning focuses on risks (strategic and risk register) that could prevent LVJB achieving their core objectives. Risks and audit ideas are assessed and then prioritised to ensure audit focus is directed towards areas where an independent review would add greatest value to the organisation. In 2025/2026, audit work was broadly aligned to LVJB’s strategic risk of failure to maintain an accurate and up to date valuation list in respect of non-domestic properties and the wider fraudulent actions risk within LVJB’s risk register. 3.5 The controls subject to audit in any one audit year may align to broader risks in the LVJB risk register but the Audit Plan does not and cannot be expected to cover all LVJB’s risks in a single audit year. Across the strategic audit plan timeframe (3-5 years) there is a wider coverage of risk and controls from the risk register. Nevertheless, there will be some risk areas for which internal audit activity would not add value and so Internal Audit activity, even across the strategic timeframe, will not cover all risks and controls. In any audit year, audit conclusions can only be provided for the risks and controls that have been subject to audit work during the audit year and as such, this annual assurance report does not provide assurance on the controls in place that work towards mitigating LVJB’s other risks. Assurance on wider controls remains one that is principally provided to the Board from management. Other sources of assurance may also come from other sources such as the Treasurer and External Audit. The Institute of Internal Auditors refers to this multiple layer provision of assurance as the ‘three lines’ of assurance (being, management, others that provide support to management and then, independent assurance providers such as auditors). 3.6 In addition to risk coverage, the strategic audit plan also aims (risk assessment permitting) to cover LVJB’s strategic service areas - Electoral and Valuation Services (Council Tax and Non-Domestic Rates). This roughly equates to one service area covered in each audit year. In 2025/2026, audit work largely covered processes that support the work of the Valuation Service in respect of Non-Domestic Rates. 3.7 In 2025/2026, Internal Audit’s focus has been on providing the agreed programme of internal audit assignments and, in the context above, the function has delivered a service that aligns to the strategies, objectives, and risks of LVJB. 1 Established by the Valuation Joint Boards (Scotland) Order 1995 18
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3.8 The Standards require that the Chief Audit Executive2 has oversight of the assurances provided to the Board from others and in this respect, oversight in 2025/2026 has come from review of the key reports presented to the Board (such as the Annual Report and Accounts, the External Audit report on the audit of those accounts, the Annual Governance Statement and the Risk Register updates) and review of the Scottish Assessor Associations’ Annual Report that highlights thematic and emerging issues facing Valuation Boards. 3.9 During the year, the Internal Audit Manager has attended all relevant meetings of the Board to present the Annual Assurance Report for 2024/2025 (June 2025), a mid- year update on progress with the 2025/2026 Plan (December 2025) and the 2026/2027 Audit Strategy and Internal Audit Plan (March 2026). These reports have provided updates in relation to Internal Audit’s purpose, authority, responsibility and performance relative to the 2025/2026 Audit Plan. Members of the Board were also provided with an opportunity to meet privately with the Internal Audit Manager during the year. Compliance with Global Internal Audit Standards 3.10 The function has developed a Quality Assurance and Improvement Programme (QAIP) in line with the requirements of the Standards, that has been used to self- assess the functions compliance with GIAS in 2025/2026 and demonstrate that internal audit activity has been delivered in accordance with the Internal Audit Mandate and Charter, that the Service is both operating in an efficient and effective manner and that audit activity is perceived by LVJB to be adding value and improving operations. This annual self-assessment for 2025/2026 has concluded that the service is complying with the principals and instructions of the Standards, as set out in Appendix One, and that at no point during the year has the function’s objectivity or independence been impaired in the delivery of the internal audit service to LVJB. It should be noted that, although the function is compliant with the GIAS principles, the Standards were only introduced at the start of 2025/2026 and so there still remain opportunities for the function to further improve compliant processes going forward. 3.11 The internal audit function will continue to self-assess compliance on an annual basis. In addition, an independent inspection (required to be carried out once in every five-year period) is expected to be undertaken in 2028/2029. 3.12 In addition to the Standards, Internal Audit also continues to compare the function’s arrangements to wider best practice. Membership of the Chief Internal Auditor’s Group (Scottish Local Authorities Chief Internal Auditor’s Group) has continued, during 2025/2026, to provide access to a valuable network of internal auditors across Scottish Local Authorities. South Lanarkshire Council’s (SLC’s) internal audit function has engaged with this Group throughout the year and has participated in sub-groups that foster an understanding of common risks and approaches in areas such as computer auditing. Role of the Head of Internal Audit 3.13 In addition to the requirements placed on the Chief Audit Executive by GIAS, a review was undertaken of the Internal Audit Manager’s role in SLC using the CIPFA Statement “The Role of the Head of Internal Audit”. Using as a benchmark the five principles that define the core activities and behaviours that belong to the role of the Chief Internal Auditor in public service organisations and the arrangements needed 2 Within the context of the internal audit service delivered to LVJB, this is South Lanarkshire Council’s Internal Audit Manager (also referenced as the Chief Internal Auditor). 19
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to support them, the review confirmed core responsibilities were delivered in the year consistent with GIAS requirements. 4. Internal Audit Workload and Performance 4.1 To assist the Board to scrutinise Internal Audit’s performance during 2025/2026, a new suite of performance indicators was developed and interim progress against these targets was set out within Internal Audit’s update report to the Board in December 2025. At that point, there were no concerns highlighted regarding completion of the plan before presenting this Annual Report to the Board. The year- end position against each of the targets is now set out in Appendix Two. 4.2 Indicators focus on delivery of the plan and performance. Some indicators are principally reported to SLC in relation to the resourcing and training of the team, but these are also provided to the Board to facilitate a complete overview of the service’s performance. Notably, in relation to these, there were no vacancies and no change to the structure during the year. Team members continue to hold an appropriate level of qualification from a recognised professional body and have undertaken continuing professional development during the year. 4.3 Key aspects of internal audit’s performance in delivering the 2025/2026 Plan are outlined in more detail below. 2025/2026 Workload – Delivery of the Plan 4.4 The 2025/2026 Audit Plan, presented to the Board in March 2025, set out a programme of eight areas of audit activity that would be delivered in the audit year – these were:- undertaking a review of the process to issue civil penalties in respect of Assessor Information Notices relating to the valuation of non-domestic properties follow up on the implementation of audit actions agreed during 2024/2025 audit work providing oversight to LVJB on any new areas of emerging fraud risks / best practice that the function has become aware of during the year consideration and sharing of assurances (and risks) obtained from the functions wider audit work relating to Council process or systems that are shared by LVJB. This helps Internal Audit understand any wider governance, risk management or control issues relevant to LVJB preparing reports and presenting these to the Board at relevant points throughout the year (Audit Plan, progress update and Annual Report) 4.5 The function engaged with Services during the year to ensure the Audit Plan, agreed at the outset, continued to address known and emerging risks as the year progressed. 4.6 The Assessor and the relevant service representatives were consulted prior to the commencement of audit work to ensure audits reflected the risks, governance and legislative frameworks relevant to the process being audited. All audit work during 2025/2026 was then conducted in conformance with GIAS. 4.7 At the December update report to the Board, 25% of the Plan was complete to draft. As at 30 April 2026, 100% of the Plan is now complete to at least draft report stage as captured in Chart 1 and no assignments have been deferred to a future year. Targets in this respect have been met. All audit findings have been discussed and action agreed with the Assessor prior to drafting this report. 20
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4.8 Audit fieldwork relating to civil penalties has concluded in the period since the last update report to the Board. A draft audit report has been discussed with the Assessor and improvement actions agreed. The notable findings from this audit, along with recommended audit actions (as agreed by the Assessor), is outlined for the Board within section 5 of this report. Chart 1 4.9 The Board approved the allocation of the audit days for 2025/2026 to four main areas - routine audit work, follow-up, sharing wider audit findings or risks and planning and reporting. Chart 2 sets out how the available audit days for 2025/2026 were utilised across these categories. This broadly aligns to the planned allocation of days per the Plan approved by the Board. Chart 2 4.10 The Plan had 30 audit days allocated for 2025/2026. The audit work in the year has been delivered in the agreed days available, and all days have been utilised as captured in Chart 3. Chart 3 % of Plan completed to at least draft report stage by 30 April 2026 % of assignments completed to draft % of assignments not completed to draft Utilisation of audit days per type of audit work undertaken Routine Audit Follow-Up Sharing wider findings and risks Planing and Reporting Utilisation of audit days available % of planned days used % of planned days not used 21
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2025/2026 Performance – Efficiency and Effectiveness 4.11 Aside from delivery of the Plan, the effective and efficient performance of the team is measured by delivering individual assignments within the budgeted number of days and by draft reports being issued timeously after audit testing has been completed. The core audit assignment slightly exceeded the planned number of days estimated but this was offset with underutilised days allocated to follow-up in 2025/2026 (given there was only one action that required follow-up in the year). Audit work was generally concluded to draft report stage in the quarter it was scheduled although it was mutually agreed that the civil penalty fieldwork would be programmed later than originally anticipated. The draft report for this assignment was issued timeously following the closing meeting to discuss the draft findings. 4.12 Follow-up work was undertaken during 2025/2026 to obtain assurance that the one audit action agreed following audit work in 2024/2025 had been implemented. 4.13 The function has provided management with the opportunity to provide feedback on internal audit’s performance during the year during closing meetings, update meetings and via formal feedback mechanisms. No complaints regarding the function’s performance have been made during the year. 4.14 Performance against all the indicators is outlined in Appendix Two and all indicators have met the targets that were set. 4.15 The Board is asked to note Internal Audit’s workload and performance in the year to 31 March 2026 and that both were sufficient to support the audit opinion expressed within this report. 5. Audit Conclusions from Audit Work Undertaken in the Year 5.1 Internal Audit’s opinion on the effectiveness of governance, risk management and control processes, expressed within the report (at 6.4) is based on the output from the audit plan work undertaken during 2025/2026. This includes the wider assurances obtained by Internal Audit from their work on shared systems / processes covered by the SLC audit plan for 2025/2026. The assurances obtained specific to the governance of the organisation, risk management arrangements and internal controls are outlined below. 5.2 In addition to the assurance work undertaken directly by Internal Audit, as per 3.5, the function has continued to carry out reviews to ensure a level of oversight. Area of Assurance – Governance 5.3 Good governance arrangements are crucial within any organisation as this promotes accountability, transparency and effective decision-making, and leads to the delivery of intended outcomes and achievement of organisational objectives. 5.4 LVJB has an established process in place to draft the annual governance statement for the organisation. This is structured around the principles outlined in Delivering Good Governance in Local Government (CIPFA/SOLACE), a Code of Corporate Governance, Standing Orders, Schemes of Delegation and Financial Regulations. The statement is designed to reflect management’s self-assessment of governance arrangements for the year alongside Internal and External Audit’s feedback on assurance. 22
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5.5 There has been no formal interim audit output for 2025/2026 from External Audit at this stage. The last External Audit output that was reported to the Board was in relation to the External Auditor’s 2024/2025 financial audit during 2025/2026. An unqualified opinion in relation to LVJB’s financial statements was provided. The auditor was satisfied that:- the annual accounts were free from material misstatement there were no uncorrected misstatements there were no matters reported by exception there were appropriate accounting practices, estimates and disclosures there were effective controls over key financial risks (including fraud and management override) 5.6 There were no separate improvement actions identified by External Audit from their 2024/2025 financial audit. 5.7 For 2025/2026, Internal Audit’s conclusions on the effectiveness of governance arrangements is specific to those aspects of governance that have been subject to internal audit work during the year. The findings that support this assessment are detailed in paragraphs 5.8 to 5.13. This work sought assurance that:- Appropriate governance arrangements were in place for Civil Penalties that are issued following Assessor Information Notice non-returns. Internal audit actions were implemented timeously during the year. 5.8 In respect of civil penalties, legislation provides the Assessor with the power to issue a civil penalty to anyone that has received an Assessor Information Notice (for non-domestic properties) when they fail to respond to the Assessor Information Notice in the necessary timescales. The debts are recoverable through the civil courts. The audit sought assurance that:- there is an approved policy that outlines the mechanism through which debts will be pursued and forwarded to the civil courts there is reporting to the Board on compliance with the legislation the intent of the legislation (to issue and pursue debts) and not just the process of issuing penalties is embedded (penalties are used in the correct manner to facilitate action i.e. the timeous return of information) that there is good governance surrounding debt pursuit versus cancellation of debt. 5.9 Based on the work undertaken, Internal Audit has concluded that there is reasonable assurance that work is underway to develop a draft debt policy that will outline the mechanisms for the pursuit of debt, the referral of such to the civil courts and a definition of the criteria that determines the factors that lead to pursuit or cancellation of debt. The Assessor is aware of the existing governance gap, and an audit recommendation to progress has been accepted. 5.10 Currently, assurance is limited in respect of debt pursuit and legislative intent (debts are not being pursued / debts are being written off once the information is provided). As such, there is a very high risk that many civil penalty debtors are viewing payment of the debt as optional. The approach could result in reputational damage for LVJB. This risk will remain unmitigated until the Board approves a formal policy. Going forward, it would be prudent for the Board to retain oversight of compliance with the legislation. 23
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5.11 Both the new Assessor and the previous Assessor demonstrated that they are receptive to audit feedback with agreement of audit recommendations and acknowledgement that these can help improve the control environment. 5.12 Good governance can be demonstrated by the timeous implementation of agreed actions and audit recommendations and GIAS places a responsibility for monitoring progress with the delivery of internal audit actions on the Chief Audit Executive to ensure that recommendations are effectively implemented. Relatively few audit actions fell due in 2025/2026 reflecting the assurances obtained from 2024/2025 audit work. Although relatively few in the year, these were advised to be delivered on time. 5.13 This was tested in 2025/2026, by obtaining evidence that confirmed that the one audit recommendation made from the 2024/2025 Voter Authority Certificate audit was implemented timeously and is working towards mitigating the data protection risks identified at the time of the audit. Area of Assurance – Risk Management 5.14 An effective risk management framework ensures LVJB understands and mitigates potential threats to support continuity of service and the delivery of stated objectives. By addressing risks, financial and operational impacts can be managed, and reputational damage minimised. 5.15 The Assessor reports LVJB’s top risks to the Board. The risk register is updated periodically, with the latest update provided in March 2026. The highest risks are financial, and employee focused (insufficient budgets / lack of specific funding and inadequate staff numbers to undertake statutory duties). A review of the register confirms that it includes those thematic areas highlighted in the latest Scottish Assessors’ Association (SAA) Annual Report, including:- workforce capacity, recruitment and resilience non-Domestic Rates reform / Barclay implementation / 3-year revaluations appeals, proposals and statutory deadlines funding uncertainty linked to reform and workload growth ICT dependency, cyber resilience and shared digital platforms electoral reform and divergence risk 5.16 The risk register also recognises fraud risk and the 2026 register outlines the controls in place that work to prevent fraud. These include:- the controls within fraud policies the Conflict-of-Interest Declaration completed by all staff annually the checking and authorisation procedures in place in relation to valuations and proposal disposals approval by members of the management team of all valuations that relate to a reduction in rate (including alteration to a quantum scheme or an amendment to a premises) checking and authorisation of all procurement by at least two members of LVJB all recruitment, overtime and salary reviews checked and approved by an appropriate member of the management team at LVJB or Personnel Services within South Lanarkshire Council, whichever is appropriate 5.17 The 2026 risk register also captures related fraud exposure areas, that cover key fraud risk drivers in line with good practice, including:- 24
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information and technology risks (cyber-attack, systems failure, asset vulnerability – potential enablers of fraud if controls fail) Disclosure Scotland / PSN compliance risks (safeguarding against inappropriate access or misuse of systems) payroll and personnel control risks (segregation and authorisation controls over staff payments) 5.18 External Audit does not provide direct assurance on the organisation’s risk management arrangements, but it does provide insight into how key risks can manifest, financially, and any controls LVJB has in place to mitigate these risks. In this respect, the unqualified audit opinion from the 2024/2025 financial audit provides the Board with a level of assurance on the management of these risks. Internal Audit note this assurance being provided by External Audit. 5.19 For Internal Audit, risk management features in the year when Internal Audit work identifies, assesses and evaluates:- the likelihood and impact of risks materialising whether key risks are being mitigated or tolerated residual risk post-controls 5.20 In this respect, the following audit work, for which findings are detailed in paragraphs 5.21 to 5.24, was relevant during 2025/2026:- Civil Penalty audit Follow-up of audit actions 5.21 In 2025/2026 key areas included:- risk of failing to obtain valuation information timeously reputational, compliance and equity risks fraud risks arising from some processes risks associated with reliance on manual processes risk of misalignment between workflow and legislation data protection risks (specific to prior year audit findings) 5.22 At the conclusion of the civil penalty audit, residual risks have been identified and the likelihood and impact of those risks arising has been assessed. The Assessor has demonstrated full understanding of the risks and is taking proactive action to improve controls and address risks (via automation, additional checks, policy drafting). 5.23 Overall, the assurance obtained is reasonable, but governance risks remain high until a policy decision is taken (pursuit of debts). 5.24 In line with the requirements of the Standards, a framework is in place through which the Chief Audit Executive can raise concerns with regards to the level of risk accepted by management. No such concerns have arisen in 2025/2026. While residual risk governance remains high pending a Board-approved policy decision, Internal Audit does not consider this to represent inappropriate risk acceptance as the matter has been disclosed within the annual report to those charged with governance and is subject to an agreed action plan. 25
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Area of Assurance – Internal Control 5.25 Robust internal controls are important, irrespective of the activity or process, with their effective implementation supporting delivery of vital services in the delivery of valuation and electoral services to people and businesses in Lanarkshire. 5.26 Internal Audit’s conclusion expresses an audit opinion on assurances in respect of LVJB’s internal control framework. The findings that support the overall assessment are detailed in paragraphs 5.27 to 5.33 and these relate to:- Civil Penalty audit Follow-up of audit actions The findings from shared system audits undertaken by Internal Audit 5.27 Internal control issues relate to the design and operation of processes, checks and systems in the year and included:- automated systems controls (templates, audit trails) manual controls (calculations, reminders, spreadsheets) segregation of duties (or lack thereof) checking and review arrangements exception handling (gone away cases, appeals) 5.28 Assurance was obtained from the audit work that:- core processes exist and are generally operating as designed systems generated letters provide high inherent accuracy systems audit trails support review and monitoring 5.29 The controls that are in place that can bring high risk relate to:- manual trigger calculations (delays / omissions) self-authorisation (undetected errors) incomplete recording in systems fields (information received / gone away) errors in process to raise credit notes (potential fraud risks) 5.30 For these risk areas, mitigation actions have been agreed, and a period of time will be required to fully embed the agreed action. 5.31 In addition to the core audit work in respect of civil penalties, Internal Audit also obtained assurance that audit recommendations agreed following audit work undertaken in 2024/2025 in relation to Voter Authority Certificates had been implemented. The action taken has strengthened storage arrangements for paper documentation and has thus contributed positively to data protection controls. 5.32 Internal Audit’s wider remit has also involved continued work in 2025/2026 for South Lanarkshire Council to review controls within the Oracle Fusion cloud human resources and financial management system which LVJB also use. Internal Audit remain involved in identifying and resolving gaps in controls as the system becomes more embedded. 5.33 Similarly, LVJB also utilise the council’s debtor’s system (to issue civil penalty invoices) and Internal Audit work in 2025/2026 around refund controls also contributes to wider assurances that financial control risks are being managed. 26
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6. Summary of Internal Audit’s Conclusions and Opinion for 2025/2026 Context 6.1 Internal Audit’s audit conclusions and overall opinion on the adequacy of governance, risk management and internal controls is based on the delivery of the approved 2025/2026 Internal Audit Plan. There were no impairments to the independence or objectivity of the Internal Audit activity during 2025/2026, and no restrictions placed on scope, access or reporting. 6.2 Whilst the work of others has been considered to provide context and oversight, the opinion at paragraph 6.4 is based solely on assurance obtained directly from Internal Audit work undertaken during 2025/2026. 6.3 The opinion does not provide assurance over any matters not subject to audit during the year, nor does it represent a guarantee that all control weaknesses or risks have been identified. Internal control remains, primarily, a management responsibility to ensure that LVJB conducts its business in a manner that has due regard to the principles of good governance. Audit Opinion 6.4 Based on the work undertaken during the year, as Chief Internal Auditor, I am satisfied that the Board has established adequate and effective arrangements for governance, risk management and internal control. 6.5 This opinion is based on a programme of risk-based internal audit work carried out in accordance with GIAS, together with consideration of other relevant sources of assurance. 6.6 The audit work completed provides sufficient and appropriate evidence to support this conclusion. Where Internal Audit identified areas of high residual risk during 2025/2026, these were reported to management and to the Board, within the annual report, with agreed actions in place. Internal Audit is satisfied that the risk acceptance positions in place during the year were transparent and formally acknowledged. 6.7 Internal Audit has operated in conformance with GIAS during the year, and no significant limitations in scope or access were identified that would impact on the reliability of this opinion. 6.8 The Board is asked to note the findings above and approve their inclusion in LVJB’s Annual Governance Statement. 7. Employee Implications 7.1 The South Lanarkshire Council Internal Audit service in 2025/2026 comprised a team of 8 (FTE 7.34). The work within the 2025/2026 LVJB Audit Plan was carried out by members of this team. The team are fully or partly qualified through either the Chartered Institute of Internal Auditors or one of the Consultative Committee of Accountancy Bodies. There were no changes to the team during the year and there are no vacancies. 7.2 Feedback received in relation to audit assignments is used to highlight areas for training and development. These are progressed on an individual basis as part of the performance development review process. Best practice information is shared and learning points discussed throughout the year. 27
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7.3 Training arrangements include regular team briefs, internal training sessions, attendance at professional body conferences and external seminars and briefings. 8. Financial Implications 8.1 The 2025/2026 LVJB Internal Audit Plan was allocated 30 audit days from the Internal Audit function’s capacity plan to deliver an audit service to LVJB during 2025/2026. This was considered sufficient to deliver the Plan. This allocation aligns to the budget that was set for the service for the year. 9. Climate Change, Sustainability and Environmental Implications 9.1 There are no climate change, sustainability, or environmental implications in terms of the information contained in this report. 10. Risk and Other Implications 10.1 There are no additional risks associated with this report. The outcome of Internal Audit work undertaken in 2025/2026 will contribute to the mitigation of several risk themes, including risks associated with:- legislative compliance process / systems change fraud inefficiency poor governance 10.2 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 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 Valuation Roll It also relates to the wider cross-cutting themes of the LVJB Service Plan to ensure good governance of the organisation, accountability and to adhere to the principles and practice of best value. 10.3. Each audit assignment seeks to identify efficiencies and report these as part of the audit opinion where appropriate. In practice, this often translates to suggesting a more efficient way in which to deliver services. From LVJB’s perspective, much of the ‘value-added’ element of an internal audit service is linked to the function’s ability to provide advice and guidance relating to specific areas of governance, risk management or internal control. The new audit standards echo this by defining a wider role for an internal audit function in the provision of advice, insight, oversight and foresight. 10.4 To mitigate against the risk of non-delivery of the Plan, the progress of every assignment is monitored using Figtree risk management software. 10.5 There are no other issues associated with this report. 11. Integrated Impact Assessment and Consultation Requirements 11.1 This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and, therefore, no integrated impact assessment is required. 28
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11.2 The Assessor and Electoral Registration Officer is consulted in advance of every planned audit assignment and following completion of fieldwork. Wider management and members are also consulted during preparation of the annual audit plan. There is no requirement to undertake any further consultation in terms of the information contained within this report. 11.3 There were no days allocated within the 2025/2026 Plan for Internal Audit to perform work on behalf of Audit Scotland, LVJB’s external auditor. However, the External Auditor may wish to consider the findings from this report. Yvonne Douglas Internal Audit Manager 30 April 2026 Link(s) to LVJB Service Plan To prepare, maintain and update an accurate Valuation Roll, Valuation List (Council Tax) and Electoral Register having regard to statutory requirements 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 2025/2026 (3 March 2025) Internal Audit Annual Assurance Report 2024/2025 (2 June 2025) Internal Audit Mid-Year Activity Report (1 December 2025) List of Background Papers Global Internal Audit Standards External Auditor's Annual Report to the Board 2024/2025 (1 December 2025) Audited Accounts 2024/2025 (1 December 2025) Figtree statistical and assurance and time recording extracts 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 29
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Quality Assurance Improvement Programme 2025/2026 Appendix 1 Purpose of the Quality Assurance Improvement Programme: To evaluate and ensure the internal audit function conforms with the Global Internal Audit Standards, achieves performance objectives, and pursues continuous improvement. Internal Assessment Ongoing monitoring: supervisory reviews, methodology compliance checks, file quality reviews, hot/cold reviews, and client feedback surveys embedded across engagements, performance monitoring, resourcing and skills/competency. Periodic self-assessment: annual review against GIAS requirements, with evidence mapped to the standards and examples of conformance. Established processes and procedures within Internal Audit include specific quality reviews. Performance monitoring undertaken throughout the year and reported to the Board. Performance data for the year to 31 March 2026 included at Appendix Two. Resourcing and skills/competency of teams set out in Section 7. Annual assessment of compliance with GIAS requirements. External Assessment An External Quality Assessment (EQA) is required at least once every five years. The last EQA review of SLC’s internal audit function was undertaken in 2022/2023 and reported in 2023/2024. The overall assessment was that SLC’s internal audit function, ‘fully conformed’ with seven standards and ‘generally conformed’ in the remaining seven areas. This was a positive outcome with no significant areas of improvement identified. 30
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An action plan to address the areas for non-compliance was developed and subsequently implemented in 2023/2024. The next EQA of the internal audit function within South Lanarkshire Council will assess compliance with the Global Internal Audit Standards, effective from 1 April 2025, is scheduled for 2028/2029. Conclusion: Based on the Quality Assurance Improvement Programme undertaken during 2025/2026, Internal Audit generally conforms to the Global Internal Audit Standards and has met its approved performance objectives. The Quality Assurance Improvement Programme has evidenced that the processes promote continuous improvement in supporting the organisation’s objective. Where improvement opportunities were identified, actions were agreed with target dates and tracked to completion. Opportunities for Internal Audit to further improve compliant processes will continue to be assessed using the Quality Assurance Improvement Programme during 2026/2027. GIAS Compliance Assessment Checklist Purpose: This checklist is designed to assess compliance with the Global Internal Audit Standards (GIAS). It covers the five domains and fifteen principles, providing a structured approach to evaluate adherence, identify gaps, and plan corrective actions. Domain/Principle Requirement Evidence Status Domain 1: Purpose, Authority, and Responsibility Principle 1 – Purpose of Internal Audit Is the internal audit function clearly defined in the charter? Does it align with organisational objectives? Internal Audit Mandate and Charter sets out the purpose of the internal audit function. This was presented to the Board for the 2025/2026 year in March 2025. This document also confirms that Internal Audit seeks to enhance governance, risk management and control processes within the organisation to support achievement of objectives and organisation’s ability to serve the public interest. C 31
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Domain 1: Purpose, Authority, and Responsibility Principle 2 – Independence and Objectivity Is the internal audit function independent from management? Are safeguards in place to maintain objectivity? The Internal Audit Mandate and Charter sets out the purpose of the Internal Audit function and states that Internal Audit is an independent assurance function. The Internal Audit function operates within a position of organisational independence with a direct accountability, within LVJB, to the Board. Internal Audit is located within SLC Finance and Corporate Resources, under the direction of the Proper Officer, the Executive Director Finance and Corporate Resources. The Chief Internal Auditor is positioned at a level in South Lanarkshire Council that enables an internal audit service and responsibilities to be performed without interference from management and establishes the idependence of the internal audit function. The Chief Internal Auditor has direct access and reports administratively to the Executive Director Finance and Corporate Resources, South Lanarkshire Council, the Proper Officer, as defined in Section 95, Local Government Act 1973, meeting with this officer on a regular one to one basis. For the delivery of LVJB audit services, the Chief Internal Auditor reports directly to the Board. The Board serves as the audit committee for the organisation and independently provides assurance on the soundness of the control environment and the adequacy of governnace and risk management frameworks in the organisation. The Chief Internal Auditor also has direct access to the Assessor and uses this route to report as appropriate. C 32
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The Chief Internal Auditor confirms to the Board on an annual basis that the internal audit function 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. 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 declare any 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 is revisited should any conflicts arise. This disclosure extends to any impairments of independence either actual or perceived with an expectation that internal auditors act with profesional objectivity in all aspects of the audit engagement, that this results in balanced assessments that considers all facts and circumstances and avoids bias and undue influence. The Chief Internal Auditor is required to report to the audit committee (Board) and senior management any potential impairments to independence. Domain 1: Purpose, Authority, and Responsibility Principle 3 – Professional Responsibility Are auditors adhering to ethical standards and professional conduct? Employees are required to accept the terms of the Council’s Code of Conduct as a condition of employment. The Internal Audit team (qualified and part qualified) are members of various professional accountancy bodies with a requirement to adhere to ethical standards and professional conduct. C 33
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A structured programme of training is in place. 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, notify 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 is revisited should any conflicts arise. This disclosure extends to any impairments of independence either actual or perceived with an expectation that internal auditors act with profesional objectivity in all aspects of the audit engagement, that this results in balanced assessments that considers all facts and circumstances and avoids bias and undue influence. Domain 2: Governance Principle 4 – Governance Structure Is there clear oversight by the board or audit committee? In LVJB, the Assessor and the Chief Internal Auditor seek to maintain sound working relationships with Board members and ensure that good channels of communication are maintained. The Board discusses with the Chief Internal Auditor, the function’s mandate in terms of its role, responsibility, scope and services and they review and approve the Internal Audit Mandate and Charter on an annual basis. Members of the Board and the Chief Internal Auditor are able to meet privately. Internal Audit report all findings from concluded assignments via progress reports to the Board. Lines of communication between the Chair of the Board and the Chief Internal Auditor is open at all times. All Board 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 are C 34
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assessed in terms of risk prior to any audit work being undertaken. Enquiries from members follow established protocols and guidance. The Board 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 function and of the Chief Internal Auditor to deliver the plan. The Board satisfies itself that a quality assurance and improvement programme has been established and reviews the results of the quality assurance and improvement programme on an annual basis. The Board seek assurances that there has been no limitation in scope or resources and receives regular updates in relation to performance to allow this to be assessed relative to the function’s objectives and individual roles and responsibilities. Domain 2: Governance Principle 5 – Board Oversight Does the board approve the audit plan and monitor performance? The Board discusses with the Chief Internal Auditor the function’s mandate in terms of its role, responsibility, scope and services and reviews and approves the Internal Audit Mandate and Charter on an annual basis. The Board approves a risk-based internal audit plan on an annual basis having satisfied itself around the adequacy of budgets, qualifications and comptencies of the internal audit function and of the Chief Internal Auditor to deliver the plan. Any factors that impact on independence are disclosed to the Board along with any issues encountered relating to a limitation of scope, performance or communication of internal audit findings and conclusions. C 35
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The Board seek assurances that there has been no limitiation in scope or resources and receives regular updates in relation to performance to allow this to be assessed relative to the function’s objectives and individual roles and responsibilities. A suite of performance measures are reported at each meeting of the Board and to senior management as part of the annual reporting process. Domain 2: Governance Principle 6 – Organisational Alignment Is internal audit integrated into governance processes? Internal Audit forms part of the Board’s wider governance framework. Output from the function is the delivery of a planned programme of internal audit assignments. Each assignment is formally reported to the Board and, from 1 April 2025, an ‘assignment conclusion’ (previously an ‘audit opinion’) expressed based on the level of assurance that testing has provided. These assurances, in turn, inform an overall assessment of the adequacy and effectiveness of the organisation’s framework of governance, risk management and control arrangements that is reported annually to the Assessor and the Board. C Domain 3: Managing the Internal Audit Function Principle 7 – Internal Audit Strategy Is there a documented strategy aligned with organisational goals? A formal Audit Strategy, aligned to LVJB’s goals, was presented to the Board alongside the 2025/2026 Plan. C Domain 3: Managing the Internal Audit Function Principle 8 – Resource Management Are resources adequate and appropriately skilled? There are no resourcing constraints that would prevent delivery of the Audit Plan. Training includes regular team briefs, internal training sessions, attendance at professional body conferences and external seminars and briefings and access to online resources. C Domain 3: Managing the Internal Audit Function Is there a QAIP (Quality Assurance and Improvement Programme)? Quality Assurance and Improvement Programme has been developed and is reported as part of the Internal Audit assurance report. C 36
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Principle 9 – Quality Assurance and Improvement Domain 4: Performing Internal Audit Services Principle 10 – Engagement Planning Are objectives, scope, and criteria clearly defined? Standard audit remit template that sets out a review of governance, risk management and control processes; the audit objective and scope; testing and sample details; arrangements for the reporting of findings; Audit Staff who will deliver the audit; liaison arrangements; audit timescales and budget. C Domain 4: Performing Internal Audit Services Principle 11 – Engagement Execution Are audits conducted in accordance with standards? Compliant processes have been developed. Audit assignments are planned; risk-based approach and methodology developed; sufficient fieldwork and evidence gathered; clear reporting protocol in place; follow up and monitoring arrangements established and continuous improvement promoted. C Domain 4: Performing Internal Audit Services Principle 12 – Evidence and Documentation Is sufficient, appropriate evidence maintained? Electronic audit files are retained for all assignments. C Domain 5: Communicating Results and Monitoring Progress Principle 13 – Reporting Are reports clear, accurate, and timely? Standard format for all audit reports and reports are subject to review before issue. Target timescales track timeous issue. C Domain 5: Communicating Results and Monitoring Progress Principle 14 – Follow-up and Monitoring Are corrective actions tracked and verified? All actions are logged in a database together with a ‘responsible owner’ and a due date. Verbal updates are obtained when the action falls due. This is classed as informal follow up and included within routine performance indicators reported to the Board. Separately, actions are formally followed up to confirm that there is evidence of action being taken and the findings of these reviews reported to the Board in the annual assurance report. C Domain 5: Communicating Results and Monitoring Progress Is there a process for ongoing improvement? There is ongoing evaluation of performance (performance indicators); a Quality Assurance and Improvement Programme has been developed; emerging risks are evaluated throughout the year; best practices in audit processes are identified and C 37
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Principle 15 – Continuous Improvement implemented; promotion of continuous professional development for audit staff and stakeholder engagement to review expectations and alignment with organisational objectives and governance requirements. 38
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Key audit performance indicators Appendix Two Area Continuous measures Target Actual Status Report Ref Strategic Audits in the audit plan that align to the LVJB’s objectives and top risks 100% 100% Met 3.3–3.5 Performance Number of LVJB Services covered by Audit Plan on an annual basis 33%3 33% Met 3.6 Strategic Internal Audit Manager attendance at defined meetings of the Board 100% 100% Met 3.9 Strategic Meeting with members of the Board (in private and without senior management) 1 1 Met 3.9 Strategic Annual Internal Audit Report (2024/2025) presented to Board By June 2025 June 2025 Met 3.9 Strategic Audit Strategy presented to Board Ahead of 2026/2027 IA Plan March 2026 Met 3.9 Strategic 2026/2027 Audit Plan presented to Board March 2026 March 2026 Met 3.9 Operation Number of 2025/2026 audits completed that comply with the requirements of Global Internal Audit Standards 100% 100% Met 3.10, 4.6 Strategic Number of audits where objectivity or independence is impaired 0 0 Met 3.10 Operation Number of open vacancies in team 0 0 Met 4.2, 7.1 Operation Employees holding a qualification from a recognised CCAB4 body or Institute of Internal Auditors 75% 88% Met 4.2, 7.1 Operation Number of training days per employee 5 >5 Met 4.2, 7.3 3 LVJB main services – Election and Valuation (Council Tax and NDR). Target represents coverage of all services within a rolling three-year Strategic Plan period. 4 Consultative Committee of Accountancy Bodies 39
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Area Continuous measures Target Actual Status Report Ref Performance Meetings with Assessor and ERO offered for each audit5 2 26 Met 4.6, 4.8, 4.13 Operation Plan completed prior to presentation of Annual Assurance Report to the Board in June 2026. 100% 100% Met 4.7 Performance Number of planned assignments that have been deferred to a future year to accommodate unplanned work 0 0 Met 4.7 Performance 2025/2026 audit assignments completed within purchased SLA budget days and all days delivered by the end of the audit year (prior to presentation of Annual Assurance Report to Board in June 2026) 100% 100% Met 4.10 Performance Draft reports issued by target date 80% 100%7 Met 4.11 Performance Internal Audit recommendations delivered on time 80% 100% Met 4.12 Performance Internal Audit recommendations formally followed up 100% 100% Met 4.12 Strategic Opportunity for Service to provide feedback to Internal Audit to assess level of satisfaction with the Service (questionnaire) By April 2026 April 2026 Met 4.13, 7.2 Strategic Number of formal complaints about the Internal Audit Service 0 0 Met 4.13 Operation Number of key performance indicators achieved 100% 100%? Met 4.14 Definition of Measures AREA DEFINITION Operation Measures that assess day to day operational targets for the Service Performance Measures the effectiveness of the Service in its delivery of core objectives Strategic Measures as to how activity aligns to wider organisational objectives 5 An opening meeting at the outset of the audit is offered to agree the remit and a closing meeting at the end of the audit is offered to agree the audit report and action plan. 6 Opening meeting has been offered for Civil Penalty audit – closing meeting will be offered at conclusion of audit work. Progress on this will be reported in Year End Report. 7 Annual report presented by target date so far this year. 40
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STATUS DEFINITION At year end - target not met At year end - target missed (marginally) At year end - target met 41
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Annual Governance Statement 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide information on the Annual Governance Statement for inclusion in the 2025/2026 Lanarkshire Valuation Joint Board Annual Accounts [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [] (1) that the Annual Governance Statement, attached at Appendix 1, be approved for inclusion in the Lanarkshire Valuation Joint Board 2025/2026 Annual Accounts. [1recs] The a 3. Background 3.1. Each year the Lanarkshire Valuation Joint Board undertakes a comprehensive review of the governance arrangements that are required to support Lanarkshire Valuation Joint Board’s financial and operational controls. The annual review of governance arrangements provides the Governance Statement which is included in Lanarkshire Valuation Joint Board’s Annual Accounts. 3.2. The annual review for 2025/2026 is informed by the Delivering Good Governance in Local Government Framework. 4. Annual Governance Statement for 2025/2026 4.1. The Annual Governance Statement for 2025/2026 is attached at Appendix 1. 4.2. The Board’s system of internal financial control is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management supervision, and a system of delegation and accountability. These arrangements follow the systems of financial management in place within the lead authority, South Lanarkshire Council. 4.3. The Lanarkshire Valuation Joint Board shares financial management systems with South Lanarkshire Council (the lead authority) and is subject to the relevant system controls in place as directed by the Internal/External Audit guidance. The overall audit conclusion for the year can be informed by the assurances obtained from any system audits carried out by the Council’s Internal Audit section on these shared systems. 5 43
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4.4. The sharing of systems means that the assurances obtained in the Internal Audit Manager’s report on the Council’s financial systems can be applied to those of Lanarkshire Valuation Joint Board. This assurance will form part of the paper presented by the Council’s Internal Audit Manager to the Risk and Audit Scrutiny Committee later in June 2026. 4.5. In addition, Internal Audit carry out a programme of audits each year which, together with the output from South Lanarkshire Council shared systems audits, seek to evaluate and improve the effectiveness of governance, risk management and control processes within Lanarkshire Valuation Joint Board. 4.6. As noted in the Internal Audit Manager’s separate report to this meeting, in 2025/2026, the Internal Audit conclusion is that based on the work undertaken during the year, the Chief Internal Auditor, is satisfied that Lanarkshire Valuation Joint Board has established adequate and effective arrangements for governance, risk management and internal control. 5. Employee Implications 5.1. None 6. Financial Implications 6.1. There are no financial implications directly associated with this report. 7. 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. 8. Other Implications 8.1. The statement will be subject to review by Audit Scotland as part of their consideration of Lanarkshire Valuation Joint Board’s Annual Accounts. 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. There is also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer 15 May 2026 Previous References None List of Background Papers None 44
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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: 2669 (Tel: 01698 452669) E-mail: graham.booth@southlanarkshire.gov.uk 45
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Appendix 1 Annual Governance Statement This statement sets out the framework within which the Board has proper arrangements for the governance of the Board’s affairs, thereby facilitating the effective exercise of its functions, ensuring that appropriate arrangements are in place for the management of risk, and that appropriate systems of internal control are in place. The Annual Governance Statement has been prepared within the context of the Board’s governance framework and meets legislative requirements to include the Annual Governance Statement within the Annual Accounts. A consolidated Code of Corporate Governance was approved at the Board meeting of 4 March 2019, and this is still applicable. Scope of Responsibility In delivering its aims and objectives, the Board is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for and used economically, efficiently and effectively. The Board also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this responsibility, the Board’s elected members and senior officers are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions. This includes proper arrangements for the management of risk. Governance Framework The Board operates a system of internal control designed to manage risk to a reasonable level. Internal controls cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Board’s policies, aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised, and to manage them efficiently, effectively and economically. The main features of the Board’s Corporate Governance arrangements are:- • Consolidated Code of Corporate Governance; • Clearly defined Standing Orders, Scheme of Delegation and Financial Regulations and Tender Procedures; • Comprehensive business planning arrangements, setting key targets and action plans designed to achieve our corporate objectives; • Arrangements to manage risk, including a risk management strategy, a Corporate Risk Register and business continuity plans; • Clear customer complaints procedures; • Policies to regulate employee related matters, including the Employee Code of Conduct and Disciplinary Procedures; and • Regular public performance monitoring. As part of the overall control arrangements, the system of internal control is designed to ensure that assets are safeguarded, transactions are authorised and properly recorded, and material errors are detected and corrected. This system is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management and supervision, and a system of delegation and accountability. Development and maintenance of the system is undertaken by managers within the Board. In particular, the system includes:- • Financial management supported by Financial Regulations; • Detailed budgeting systems; 46
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• Regular reviews of periodic and annual financial reports which compares financial forecast information against the annual budgets; • Setting targets to measure performance, including financial performance; • The preparation of regular financial reports that consider forecast expenditure levels, as well as actual expenditure and income against the annual budget; and • A range of policies such as the Counter Fraud, Bribery and Corruption Policy. These continue to be updated to reflect best practice and support a culture of ethical behaviour amongst employees and councillors. On 1 June 2026, the Board considered the adequacy and effectiveness of the Board’s governance arrangements and internal control environment and approved the Annual Governance Statement and Accounts. South Lanarkshire Council is the administering authority. All financial transactions of the Board are processed through the financial systems of the Council and are subject to the same controls and scrutiny as those of the Council. This includes a rolling programme of reviews by the Council’s Internal Audit Manager. Financial Sustainability and Reserves A Medium-Term Financial Strategy was presented to the Board on 2 June 2025, which noted the level and adequacy of reserves, and detailed a plan to utilise those to sustain the Board’s budget over the 3 year period to 2028/2029. Revised positions are reported to the Board on an annual basis. Review of Effectiveness The Board purchases its internal audit service from South Lanarkshire Council, through a Service Level Agreement. The role of Internal Audit is to evaluate and improve the effectiveness of governance, risk management and control processes. The internal audit service provided to the Board operates in accordance with the Global Internal Audit Standards. Risks and audit ideas are assessed and then prioritised to ensure audit focus is directed towards areas where an independent review would add greatest value to Lanarkshire Valuation Joint Board. The Internal Audit Manager presents an annual report to the Board that provides a conclusion as to the effectiveness of the organisation’s framework of governance, risk management and control arrangements in the audit year. The annual report for 2025/2026 was presented to the Board on 1 June 2026. In 2025/2026, the Internal Audit conclusion is that, based on the work undertaken during the year, the Chief Internal Auditor, is satisfied that Lanarkshire Valuation Joint Board has established adequate and effective arrangements for governance, risk management and internal control. Statement on the Role of the Chief Financial Officer CIPFA published the statement on the role of the Chief Financial Officer in 2010 and under the Code, the Board is required to state whether it complies with the statement, and if not, to explain how their governance arrangements deliver the same impact. The Board’s financial management arrangements comply with the principles set out in CIPFA’s statement on the Role of the Chief Financial Officer. Continuous Improvement As part of the annual audit review, recommendations are provided which not only assist management to improve their control environment but also provide an assessment of the adequacy of existing systems and procedures, including highlighting any necessary improvements to maintain and improve the Board’s governance arrangements going forward. The External Auditor's Annual Report to the Board 2024/25 did not identify any Governance actions for implementation during 2025/2026. 47
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Working Practices Agile working practices include home/office blended working arrangements, and sourcing more information digitally with the continued use of electronic communications, where deemed appropriate. Where a business need is identified, staff are required to attend the office every day. The Board’s staff are to be commended on their ability to adapt to changing processes to ensure that all statutory functions are carried out. Assurance In conclusion, there were no significant weaknesses identified in the Annual Audit Report relating to improvements requiring action in 2025/2026. Systems are in place to continually review and improve the control environment and governance arrangements operated by the Board. The effectiveness of governance is dependent on the actions of officers of the Board and by the work of Internal and External Audit. It is the Board’s view that the governance arrangements were effective during financial year 2025/2026. Significant Governance Areas The Board’s management team identifies risks to which the Lanarkshire Valuation Joint Board is exposed, and documents the controls in place to help mitigate each risk. At the latest review in March 2026, 6 risks were deemed high but are mitigated by these controls, and are summarised in the table below. Risk Classification Key Risk Description of Risk Controls in Place 1 Operational, Continuity and Performance Lack of central IT support. Lack of central IT support for the Board provided by constituent authorities. 1) Service Level Agreement (SLA) with constituent authority in place. 2) IT Business Systems Manager and an IT Team Leader attend relevant part of the Board’s monthly Management Team meetings. 2 Financial Insufficient budget from SLC/NLC. Insufficient budget from SLC/NLC could lead to statutory duties not being undertaken. 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-year budgetary planning. 48
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Risk Classification Key Risk Description of Risk Controls in Place 3 People Failure to recruit and or retain valuation staff. 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. 1) Work life balance, conditions of service, personnel policies and job families regularly reviewed. 2) PDR process in place. 3) Recruitment of trainee valuers employed when appropriate, with structured training plan in place. 4) Existing staff offered appropriate training, including training towards professional qualifications where 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. 4 Financial Lack of funding for new duties associated with the Barclay review into non- domestic rates Insufficient funding for new duties could lead to difficulties in delivery of statutory undertakings. There is no detail on future years’ funding from the Scottish Government for such duties. 1) 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. 2) Three yearly budget planning assists with the identification of when funding levels become critical to service delivery. 5 People Injury, death, physical or verbal assault of staff or service users. Injury, death, assault of staff whilst undertaking duties, or of service users. 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. 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. 49
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Risk Classification Key Risk Description of Risk Controls in Place 6 People Changes to conditions of service. Changes to conditions of service, pensions, holidays, etc. could cause general staffing issues. 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. 50
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: 2025/2026 Annual Report and Accounts - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- Amended advise members of the Lanarkshire Valuation Joint Board’s final accounts position as at 31 March 2026 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the unaudited annual accounts for Lanarkshire Valuation Joint Board for year ended 31 March 2026, be approved for submission to Audit Scotland. [1recs] 3. Background 3.1. This report will provide information on the Board’s outturn position for the financial year 2025/2026. Appendix 1 shows this in the normal monitoring format, while Appendix 2 shows the statutorily required Annual Accounts. These include the Comprehensive Income and Expenditure Statement for year ended 31 March 2026 and the Balance Sheet as at 31 March 2026. These Accounts will be passed to Audit Scotland for external audit in advance of the deadline of 30 June 2026. 3.2. The Annual Report and Accounts, as detailed at Appendix 2 to the report, comprise:- Management Commentary 2025/2026 Statement of Responsibilities Annual Governance Statement Remuneration Report Expenditure and Funding Analysis Statement Comprehensive Income and Expenditure Statement for year ended 31 March 2026 Balance Sheet as at 31 March 2026 Movement in Reserves Statement for year ended 31 March 2026 Cash Flow Statement for year ended 31 March 2026 Notes to the Financial Statements (including Accounting Policies) Audit Arrangements 4. Employee Implications 4.1. None 6 51
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5. Financial Implications 5.1. Appendix 1 attached shows the 2025/2026 outturn position for the Board in the normal monitoring format, that is, excluding accounting transactions. As reported at the last Board meeting on 2 March 2026, the Board was advised of a probable outturn transfer from reserves of £0.722 million. 5.2. Summary of Outturn Position: As shown in Appendix 1, the actual position at the end of the year is a transfer from reserves of £0.656 million, a decrease of £0.066 million from the probable outturn. This is the result of a number of factors including an over recovery in income from the interest received on the Board’s revenue balances, which partially offsets overspends in administration costs due to increased postages as a result of a new statutory duty and Financing Charges due to increased IT leasing costs. Further details of the expenditure and income variances are shown in Appendix 1. 5.3. Appendix 2 shows the Annual Accounts for 2025/2026. The presentation of the Board’s position, in accounting terms, differs from the monitoring position presented in Appendix 1, as it also contains statutory accounting entries for capital purposes, pension adjustments and statutory accumulated absences. 5.4. The Annual Accounts in Appendix 2 show that the Board’s total income on an accounting basis amounted to £3.161 million in 2025/2026. This was offset by total revenue expenditure on an accounting basis of £4.528 million, leaving a net deficit of £1.367 million (net cost of services (£1.367 million)). Taking account of Financing and Investing Income and Expenditure (£0.088 million) leaves a net deficit on the provision of services of £1.279 million. After implementing statutory accounting practice in relation to capital (£0.029 million), pension adjustments (£0.591 million) and statutory accumulated absence figures (£0.003 million), the net position for the Board for 2025/2026 is a deficit of £0.656 million – as presented in the monitoring statement in Appendix 1. 5.5. Adding this deficit to the Board’s General Reserve carried forward from 2024/2025 (£2.475m), gives the Board a closing General Reserve position of £1.819 million at the end of 2025/2026. This is £0.066 million higher than anticipated as part of the probable outturn. The strategy for the use of reserves in future years is part of the Budget Strategy paper as reported to the Board in June 2025 and included in a separate report to this meeting on the Revenue Budget Monitoring 2026/2027. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Board’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied. The risk is managed by the preparation of 4 weekly Budget Monitoring Reports where 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. 52
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8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer 12 May 2026 Previous References Revenue Budget 2025/2026 – Lanarkshire Valuation Joint Board – 1 December 2025 Revenue Budget Monitoring 2025/2026 – Lanarkshire Valuation Joint Board – 2 March 2025 List of Background Papers Financial ledger and budget monitoring results to 31 March 2026 Unaudited Lanarkshire Valuation Joint Board Annual Accounts 2025/2026 Lanarkshire Valuation Joint Board Revenue Budget Monitoring and Probable Outturn Position 2025/2026 – 1 December 2025 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 53
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Appendix 1 LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 31 March 2026 (No.14) Annual Budget Projected Outturn Projected Outturn Variance Against Budget Actual 31/03/26 Variance 31/03/26 (Over) / Under % Variance Note £000 £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,045 2,766 279 2,763 282 under 9.3% 1 Property Costs 0 0 0 0 0 - - Supplies & Services 159 159 0 154 5 under 3.1% Transport & Plant 5 12 (7) 10 (5) over (100.0%) Administration Costs 499 555 (56) 544 (45) over (9.0%) 2 Payments to Other Bodies 31 33 (2) 34 (3) over 9.7% Financing Charges 14 14 0 51 (37) over (264.3%) 3 Total Controllable Exp. 3,753 3,539 214 3,556 197 under 5.3% Total Controllable Inc. (18) (107) 89 (186) 168 over recovered (933.3%) 4 Net Controllable Exp. 3,735 3,432 303 3,370 365 under 9.8% Add Non-Controllable Budgets Central Support Costs (Office Accommodation £0.202m and Central Administration £0.179m) 387 412 (25) 409 (22) over (5.7%) Total Budget 4,122 3,844 278 3,779 343 under 8.32% Funded By: North Lanarkshire Council (1,541) (1,541) 0 (1,541) 0 - - South Lanarkshire Council (1,541) (1,541) 0 (1,541) 0 - - New Burdens Funding (40) (40) 0 (41) 1 over recovered (2.5%) Transfer To / (From) Reserves (1,000) (722) (278) (656) (344) under recovered 34.4% Net Expenditure / (Income) 0 0 0 0 0 - n/a Variance Explanations 1. Employee Costs: The underspend reflects staff turnover during the year, as well as current vacant posts for which the recruitment is ongoing into 2026/2027. 2. Administration Costs: The overspend is mainly due to increased postage costs to fulfil a new statutory duty to write out to absent voters to renew their vote application. 3. Financing Charges: The overspend is due to increased IT leasing costs reflecting the number and type of IT devices held. 4. Total Controllable Income: The over recovery of interest receivable on the Board’s revenue balances reflects interest rates that were higher than budgeted. 54
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LANARKSHIRE VALUATION JOINT BOARD ANNUAL ACCOUNTS 2025/2026 6 55
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2 List of Contents Contents Membership of the Board (2025/2026) 3 Management Commentary 4 Statement of Responsibilities 10 Annual Governance Statement 12 Remuneration Report 17 Comprehensive Income and Expenditure Statement 22 Balance Sheet 23 Movement in Reserves Statement 24 Cash Flow Statement 26 Notes to the Financial Statements Note 1 Accounting Policies 28 Note 2 Prior Period Adjustments 30 Note 3 Accounting Standards issued but not Adopted 30 Note 4 Critical Judgements in Applying Accounting Policies 30 Note 5 Expenditure and Funding Analysis 31 Note 6 Notes to the Expenditure and Funding Analysis - Adjustments Between Funding and Accounting Basis 32 Note 7 Adjustments between Accounting Basis and Funding Basis Under Regulations 33 Note 8 Assumptions Made About the Future and Other Major Sources of Estimation Uncertainty 34 Note 9 Events after the Balance Sheet date 34 Note 10 Contingent Liabilities 34 Note 11 Leases 35 Note 12 Property, Plant and Equipment – Movement on Balances 36 Note 13 Short Term Debtors 36 Note 14 Short Term Creditors 37 Note 15 Related Party Transactions 37 Note 16 Defined Benefit Pension Schemes 37 Note 17 External Audit Costs 41 Note 18 Grant Income 41 Note 19 Balance Sheet Reserves 42 Note 20 Financing and Management of Liquid Resources 43 Note 21 Comprehensive Income and Expenditure Statement - financing and investment income and expenditure 43 Note 22 Going Concern 43 Note 23 Agency Relationship (Civil Penalties) 43 Audit Arrangements 44 56
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3 Membership of the Board (2025/2026) Lanarkshire Valuation Joint Board (herein after referred to as ‘the Board’) is comprised of Elected Members from its two constituent local authorities. The serving Members of the Board during financial year 2025/2026 were as noted below: South Lanarkshire Council North Lanarkshire Council Councillor Walter Brogan (Convener) Councillor Jim Reddin (Depute Convener) Councillor Janine Calikes Councillor Bob Burgess Councillor Ross Clark Councillor Lesley Jarvie Councillor Colin Dewar Councillor Tom Johnston Councillor Lynsey Hamilton Councillor Martin Hose Councillor Anne Thomas Councillor Margaret Hughes Councillor Gavin Wylie Keatt Councillor Nicky Shevlin Councillor Mark McGeever Chief Officers Assessor and Electoral Registration Officer: Christine Maxwell BSc MRICS (to 31 December 2025) Jacqueline Dell MRICS Dip Rating AEA (Cert) (from 1 January 2026) The following appointed office bearers of the Board are employed on a substantive basis by South Lanarkshire Council: Clerk: Paul Manning (Chief Executive of South Lanarkshire Council) Treasurer: Jackie Taylor (Executive Director of Finance and Corporate Resources, South Lanarkshire Council) 57
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4 Management Commentary 2025/2026 The management commentary provides an overview of the key messages in relation to the objectives and strategy of Lanarkshire Valuation Joint Board (the Board) and its financial performance for the year ended 31 March 2026. It also provides an indication of the issues and risks that may impact upon the Board’s finances in the future. The Board was established by the Valuation Joint Boards (Scotland) Order 1995 and came into existence on 1 April 1996. It provides a range of valuation and electoral registration services to and on behalf of South Lanarkshire Council and North Lanarkshire Council (the constituent authorities), working in partnership with other Valuation Joint Boards and professional bodies throughout Scotland. Core Purpose, Vision, Service Function and Core Objectives The Board's Service Plan covering the period April 2025 through to March 2028 was approved by the Board in June 2025. The Plan incorporates the Board's Vision statement which 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 (Council Tax) List”. The Plan sets out the key business areas identified for Lanarkshire Valuation Joint Board over the three-year period, with a view to ensuring that the Board’s services are delivered as effectively and efficiently as possible to service users. Where deemed appropriate, each key business area is supported by a series of priorities and measurable key actions, against which performance is regularly reported to the Board. Review of Performance The Board's performance against key performance indicator (KPI) targets during 2025/2026 is detailed below: Of 2,145 new council tax entries added, 93% were completed within 3 months of the effective date against a target of 87%, 98% were completed within 6 months against a target of 92%. Of 1,416 alterations to the non-domestic valuation roll, 44% were completed within 3 months of the effective date against a target of 77% and 54% were completed within 6 months against a target of 92%. The three-monthly and six-monthly targets were met in relation to council tax valuation but not met regarding non-domestic valuation. Within Scotland, LVJB is an outlier where some targets are stringent and unachievable. Across Scotland many offices have rebased their targets, based on previous performance and statutory demands. Performance was affected due to the continued shortage of experienced qualified staff, and a greater concentration of trainees. Resources concentrated on the statutory requirement to publish the draft 2026 Revaluation Roll on 30 November 2025 and shortly thereafter to finalise the 2026 Revaluation Roll for publication on 1 April 2026. In addition, the valuation team were navigating their way through the statutory disposal of all 2023 Revaluation proposals to conclusion by the deadline date of 30 September 2025. With regards to electoral registration, within the period 2025/2026, the principal activities centred on maintaining the completeness and accuracy of the registers. The canvass was concluded successfully, and the registers were published on 1 December 2025. The Review of Scottish Boundaries was also approved and reflected in the electoral registers published on 1 December 2025, effective for the Scottish Parliament election on 7 May 2026. During 2025/2026 the Electoral Registration Officer supported the delivery of a Scottish Parliamentary by-election held for the Hamilton, Larkhall and Stonehouse constituency on 5 June 2025. 58
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5 During the year, there was one complaint received. The complaint was not upheld and was dealt with within the timescales required by the Complaints Handling Procedures. More information on the Board's performance during 2025/2026 can be found on the Board’s website at www.lanarkshire-vjb.gov.uk Financial Performance Revenue The Comprehensive Income and Expenditure Statement on page 22 summarises the total costs of providing services and the income available to fund those services. The Board set a net operating expenditure budget for 2025/2026 of £4.082 million to be funded by contributions from the two constituent local authorities. The budget was based on experience of expenditure and income levels during previous years and included a planned contribution from the Board’s reserves of £1.000 million. This budget included funding received from the Scottish Government for the implementation of the Barclay Review. Additional funding received during the year revised the budget to £4.122 million. In comparison to the 2025/2026 budget, the Board returned a deficit of income over expenditure of £0.656 million which, compared with the budgeted deficit of £1.000 million, meant there was £0.344 million of an improvement in the Board’s position. This deficit excludes the accounting adjustments relating to pensions and short-term accumulating absences. In the main, the improved financial position reflected reductions in spend due to turnover of staff and ongoing recruitment difficulties in the sector. The Table below compares the revised budget of the Board at the 31 March 2026. The difference between the net expenditure figure below and that reported in the Comprehensive Income and Expenditure Statement is due to the accounting adjustments, which are analysed in Note 5 Expenditure and Funding Analysis on page 31. Financing Charges in the table below includes Financing and Investment Income and Expenditure as detailed in the Net Expenditure Chargeable to General Fund column of Note 5 on page 31. Lanarkshire Valuation Joint Board Revenue Budget 2025/2026 Budget Actual Variance £000 £000 £000 Employee Costs 3,045 2,763 282 Property Costs 208 208 0 Supplies and Services 159 154 5 Transport and Plant 5 10 (5) Administration Costs 678 745 (67) Payments to Other Bodies 31 34 (3) Financing Charges 14 51 (37) Total Expenditure 4,140 3,965 175 Income (18) (186) 168 Net Expenditure 4,122 3,779 343 Funded by: Contributions from Councils (3,082) (3,082) 0 Funding from Other Bodies (40) (41) 1 Total (3,122) (3,123) 1 Surplus / (Deficit) for the Financial Year (1,000) (656) 344 As noted in the table, the main underspend was in respect of employee costs, reflecting a combination of the turnover of staff and difficulties in the recruitment of staff. In addition, there is an over recovery in income from the interest received on the Board’s revenue balances of the Board. These were partially offset by overspends in Administration Costs for postage costs of writing out to absent voters, and an overspend on Information Technology leasing costs. 59
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6 Balance Sheet The Board’s Balance Sheet as at 31 March 2026 reported net assets of £1.359 million compared with net assets of £2.047 million as at 31 March 2025, a movement of £0.688 million during the year. This is due to an increase in cash and cash equivalents reflecting the timing of spend across financial year end (£0.661 million). Adding the deficit on the Balance Sheet as at 31 March 2026 (£0.656 million) to the Board’s General Reserve carried forward from 2024/2025 (£2.475 million), gives the Board a closing General Reserve position of £1.891 million at the end of 2025/2026. This is shown in Note 5 Expenditure and Funding Analysis on page 31 and the Movement in Reserves Statement on page 24. Pension Fund The disclosure requirements for pension benefits under International Accounting Standard 19 are detailed at Note 16. The appointed actuary assessed the Board’s share of Strathclyde Pension Fund as a net asset of £nil as at 31 March 2026. This reflects the assumptions used by the actuary, including financial and demographic assumptions, resulting in an increase to the Pension Asset since the previous year. The 2025/2026 pension reports provided by the actuary indicate an increased Asset (a surplus) for this year (compared to 2024/2025), and in line with IFRIC14, an asset ceiling has been applied. This reduced the Net Pension Asset from £17.531 million to £0 and reflects the present value of employer future service costs less the present value of future employer contributions, over the future working lifetime of the active scheme. The Pension Liability is indicative of a broad position however, the reader should be aware that the Board is meeting its pension costs on an annual basis. Note 16: Defined Benefit Pension Schemes on page 37 provides more details on pensions including the factors affecting the pension asset such as assumptions about mortality, salary inflation, pension inflation and discount rates. The Board’s actuary has confirmed that the IAS19 Balance Sheet is based on financial market values and future market expectation indicators as at 31 March 2026 to comply with the standard. Provisions, Contingencies and Write-offs The Board is not aware of any eventualities which may have a material effect on its financial position and has therefore made no provision for such eventualities. Contingent assets and liabilities are disclosed as a note to the financial statements. No debts were written off during the financial year. Service Changes and Future Developments Future development is driven by legislative changes, new case law and as a result of formal reviews undertaken. Reform of council tax, implementation of the Barclay Review in relation to non- domestic rates and changes to the electoral registration process are examples of changes to service delivery. A review of service delivery continues. Throughout the past year a review of our valuation service has been undertaken, systematically evaluating tasks to determine the best use of available resources, this includes a programme of IT improvements to ensure more efficient processes and procedures. The Board noted the annual update of Lanarkshire Valuation Joint Board’s Service Plan at its meeting of 2 March 2026. Such updates on the Service Plan are provided annually to the Board. Future developments being anticipated in the following service areas: 60
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7 Electoral Registration With the introduction of the Elections Act 2022, further new measures were introduced by the UK Government, which only apply to UK Parliamentary elections, by-elections and recall petitions. The Act introduced the requirement for all postal voters in UK Parliamentary elections to renew their application every 3 years. Work began late March 2025 to identify electors affected by the renewal obligations: 80,000 such electors were identified and contacted between March and June 2025. As a result, 43,467 electors received cancellation letters in February 2026, confirming that they have lost their postal vote for UK elections. The Scottish Parliament (Elections etc,) (Miscellaneous Amendments) Order 2025 introduced new emergency proxy arrangements for medical companions and to change an existing proxy. The order also amended the age for looked after children from 16 to 21. Work was undertaken to ensure our electoral registration team were able to advise electors in relation to new legislative arrangements. The annual canvass of electors 2025 ran between July and November 2025. It was run under canvass reform. Data matching was used at the outset of the canvass to help identify those properties where the residents are more likely to have changed. All Electoral Registration Officers in Great Britain were required to match specified data they hold with regard to registered electors against the Department for Work and Pensions’ Customer Information System (DWP CIS) dataset. This dataset is already used in the electoral registration process to verify an applicant's identity. During the 2025 canvass, almost 263,800 households matched with the DWP dataset, thereafter those matched households were issued with an email and/or letter (canvass communication A - CCA). The CCA advised who was on the register at that address, whilst detailing no return was required, unless there was a change in the household. Where the data held did not match with the DWP, initially a canvass form is issued, circa 59,000 canvass forms were issued, a response being required. Where a response is not received, a further communication is then issued in the form of a letter (canvass communication B - CCB) circa. 39,000 households failed to respond and received CCBs. The household visit element, the final stage, of the 2025 canvass proceeded in August 2025, with circa 38,700 properties being personally canvassed. The canvass reforms have also allowed for the use of e-communications that include telephone and email contact. 9,215 emails were issued and 4,600 phone calls were made to reduce the number of door knocks required. Rolling Registration activity, introduced in 2000 to assist in maintaining the Electoral Register, continued throughout 2025/2026 with the bulk of the registration applications being received via the central government online registration system (www.gov.uk/register-to-vote). Valuation: Non-domestic Work over the period 2025/2026 continued maintaining the Valuation Roll. The disposal of the 2023 revaluation proposals of which circa.1,400 were received, continued through a programme of disposal throughout the year to ensure compliance with the statutory disposal deadline of 30 September 2025. Alongside 2023 revaluation proposals, the team disposed of 218 running roll proposals during the year and 31 appeals from both 2017 and 2023 revaluation periods. New processes arising from the Non-Domestic Rates (Scotland) Act 2020 continued to impact on the administration of the valuation for non-domestic rates. Changes to the appeal system, which now comes under the scope of the Scottish Courts and Tribunals Service, are now embedded and a continuous flow of work arises from these altered workflows. Work continues in relation to the issue of Assessors’ Information Notices and those resulting civil penalties issue as a consequence of non- return. 61
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8 The valuation team revalued 24,190 non-domestic subjects, publishing the draft 2026 Revaluation Roll on 30 November 2025, at the same time draft valuation notices were issued to every proprietor, tenant and occupier listed in the Roll. Valuation: Domestic In respect of council tax, work continued to maintain the Valuation List, entering new houses on the List as well as reviewing bands of houses which have been sold (where there have been alterations which may result in a band increase), as efficiently as possible. Regarding proposals, although we continue to receive large numbers to deal with, the number of proposals being converted to appeals is comparatively low. The First-tier Tribunal, Local Taxation Chamber, cited a number of valid and invalid council tax appeals throughout the year, which our valuation team oversaw and managed to conclusion. The annual audit requirement of self-catering properties continue to affect performance. This is a legislative requirement which is both challenging and resource intensive. Following audit those properties which no longer meet the criteria to be treated as self-catering accommodation require to be entered into the Council Tax Valuation List effective from 1 April in that financial year. Financial Outlook Most economic commentators forecast that pressures on public finances will continue for the foreseeable future. The Board recognises the impact of this difficult financial climate on its constituent authorities and consequently it continues to seek to generate efficiencies where possible. A Medium-Term Financial Strategy for 2026/2027 to 2028/2029 was presented to the Board in June 2025, and refreshed in December 2025 along with the setting of the 2026/2027 Budget. The Financial Strategy assists in managing several key risks which directly impact on the funding available to deliver the Board’s objectives. It also identifies a future strategy in respect of financial reserves and future work to be done by the Board to manage financial pressures. The Budget for 2026/2027 included assumptions in relation to pay award and use of reserves. The revised expenditure budget totals £4.600 million and is funded by contributions from councils (including the Barclay allocations) and the use of Reserves (£1.026 million). Early indications are that due to employee turnover, the forecast use of Reserves for the year is £0.626 million, rather than the budgeted £1.026 million. Taking this into account will leave £1.193 million in Reserves for future years. This equates to 26% of the Board’s annual budget for 2026/2027. The Table below summarises the impact on Reserves across 2026/2027 and the remaining 2 years of the 2026/2027 to 2028/2029 Strategy. It shows that in the final year of the Strategy (2028/2029), the Board will have utilised all of the Reserves balance available. Reserves Forecast and Strategy – June 2026 2026/2027 (year 1) £m 2027/2028 (year 2) £m 2028/2029 (year 3) £m Opening Balance 1.819 1.193 0.595 Transfer to Reserves / (Utilisation of Reserves) (0.626) (0.598) (0.595) Closing Balance 1.193 0.595 0.000 In order to reduce this reliance on reserves, and manage the shortfall anticipated in the years beyond the current Strategy, the Board need to reduce costs in the years up to 2028/2029. This cost reduction will need to be considered alongside workload and staffing requirements. There is also the potential that further funding may become available for Council Tax reform and Barclay funding in future years, however there is no estimate of any value beyond 2026/2027 at this time or what additional workload and staffing requirements will be required for this valuation work. 62
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9 A review will be undertaken on the reliance on Reserves in 2026/2027 and will include planning scenarios on how the estimated future funding shortfall can be managed, while minimising the impact on statutory duties. The risk of the removal of Barclay funding will form part of this consideration. The Board’s Financial Strategy will continue to be revised annually, with consideration given to any changes in the financial horizon and will be presented to the Board as appropriate. Risks and Uncertainties The Board noted the Risk Register Update 2025 at its meeting in March 2025. The main risks highlighted are the continued difficulties faced in recruiting and retaining adequate staff numbers to undertake all statutory duties, and the uncertainty surrounding the funding going forward, for the duties brought about by the Barclay Review into non-domestic rates, particularly the 3 yearly revaluations. In respect of the first highlighted risk, South Lanarkshire Council’s Personnel Services continue to proactively work with the Board in relation to a programme of recruitment, whilst undertaking a review of tasks and gradings within the Board. A programme of in-house training has meant that our five graduate trainee valuers are working towards submitting their final paperwork to the Royal Institution of Chartered Surveyors to gain membership, within the coming year. To date the Board are supporting 16 members of staff who are undertaking various courses in education, to ensure they gain the relevant knowledge and understanding to equip them to carry out their roles. Whilst staffing levels are improving within the valuation team, there remains a number of vacancies within the management team. Currently tasks are being redistributed amongst the remaining members of the management team where possible. Regarding the second risk, dialogue continues with the Scottish Government to ensure that all new statutory requirements emanating from the Barclay Review are properly funded. All risks are monitored by the Board’s management team with a view to mitigating each risk, whether as an existing or emerging risk. Working Practices Working arrangements are hybrid, where employees split their time between the office and their home. However, where a business need is identified, staff are required to attend the office every day. Conclusion The Board has faced a year of significant challenge, in the form of legislative changes followed by new adaptive workflows whilst navigating a new personnel structure. Performance overall was positive across all 3 main business areas, albeit the non-domestic performance targets were not met. Sound financial management and medium-term planning have enabled the Board to successfully manage the financial challenges faced during the financial year 2025/2026. We wish to acknowledge the significant efforts of all staff contributing to the Board's operational performance, of budget managers and support staff whose financial stewardship have contributed to the Board's financial position as at 31 March 2026, and to everyone involved in the preparation of the Annual Accounts. Jackie Taylor Jacqueline Dell Cllr Walter Brogan Treasurer Assessor and ERO Convener 63
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10 Statement of Responsibilities This statement sets out the respective responsibilities of the Board and the Treasurer for the Annual Accounts. The Board’s Responsibilities The Board is required to: • Make arrangements for the proper administration of its financial affairs, and to ensure that one of its officers has responsibility for the administration of those affairs. For the Board, that officer is the Executive Director of Finance and Corporate Resources for South Lanarkshire Council, designated as the Treasurer of the Board. • Manage its affairs to secure economic, efficient and effective use of resources and safeguard its assets. • Ensure the Annual Accounts are prepared in accordance with legislation (The Local Authority Accounts (Scotland) Regulations 2014) and is compatible with that legislation, in accordance with proper accounting practices (section 12 of the Local Government in Scotland Act 2003). • Approve the Annual Accounts for signature. Councillor Walter Brogan Convener of Lanarkshire Valuation Joint Board 64
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11 The Treasurer’s Responsibilities The Treasurer is responsible for the preparation of the Board's annual accounts in accordance with proper practices as required by legislation and as set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom (the Accounting Code). In preparing the Annual Accounts, the Treasurer has: • Selected suitable accounting policies, and applied them consistently. • Made judgements and estimates that were reasonable and prudent. • Complied with legislation. • Complied with the Code of Practice on Local Authority Accounting in the United Kingdom. The Treasurer has also: • Kept adequate accounting records which were up to date. • Taken reasonable steps for the prevention and detection of fraud and other irregularities. I certify that the annual accounts give a true and fair view of the financial position of the Board at the reporting date and the transactions of the Board for the year ended 31 March 2026. Jackie Taylor Treasurer of Lanarkshire Valuation Joint Board 65
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12 Annual Governance Statement This statement sets out the framework within which the Board has proper arrangements for the governance of the Board’s affairs, thereby facilitating the effective exercise of its functions, ensuring that appropriate arrangements are in place for the management of risk, and that appropriate systems of internal control are in place. The Annual Governance Statement has been prepared within the context of the Board’s governance framework and meets legislative requirements to include the Annual Governance Statement within the Annual Accounts. A consolidated Code of Corporate Governance was approved at the Board meeting of 4 March 2019, and this is still applicable. Scope of Responsibility In delivering its aims and objectives, the Board is responsible for ensuring that its business is conducted in accordance with the law and proper standards, and that public money is safeguarded, properly accounted for and used economically, efficiently and effectively. The Board also has a statutory duty to make arrangements to secure best value under the Local Government in Scotland Act 2003. In discharging this responsibility, the Board’s elected members and senior officers are responsible for putting in place proper arrangements for its affairs and facilitating the effective exercise of its functions. This includes arrangements proper arrangements for the management of risk. Governance Framework The Board operates a system of internal control designed to manage risk to a reasonable level. Internal controls cannot eliminate all risk of failure to achieve policies, aims and objectives and can therefore only provide reasonable and not absolute assurance of effectiveness. The system of internal control is based on an ongoing process designed to identify and prioritise the risks to the achievement of the Board’s policies, aims and objectives, to evaluate the likelihood of those risks being realised and the impact should they be realised, and to manage them efficiently, effectively and economically. The main features of the Board’s Corporate Governance arrangements are:- • Consolidated Code of Corporate Governance; • Clearly defined Standing Orders, Scheme of Delegation and Financial Regulations and Tender Procedures; • Comprehensive business planning arrangements, setting key targets and action plans designed to achieve our corporate objectives; • Arrangements to manage risk, including a risk management strategy, a Corporate Risk Register and business continuity plans; • Clear customer complaints procedures; • Policies to regulate employee related matters, including the Employee Code of Conduct and Disciplinary Procedures; and • Regular public performance monitoring. As part of the overall control arrangements, the system of internal control is designed to ensure that assets are safeguarded, transactions are authorised and properly recorded, and material errors are detected and corrected. This system is based on a framework of regular management information, financial regulations, administrative procedures (including segregation of duties), management and supervision, and a system of delegation and accountability. Development and maintenance of the system is undertaken by managers within the Board. In particular, the system includes:- • Financial management supported by Financial Regulations; • Detailed budgeting systems; 66
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13 • Regular reviews of periodic and annual financial reports which compares financial forecast information against the annual budgets; • Setting targets to measure performance, including financial performance; • The preparation of regular financial reports that consider forecast expenditure levels, as well as actual expenditure and income against the annual budget; and • A range of policies such as the Counter Fraud, Bribery and Corruption Policy. These continue to be updated to reflect best practice and support a culture of ethical behaviour amongst employees and councillors. On 1 June 2026, the Board considered the adequacy and effectiveness of the Board’s governance arrangements and internal control environment and approved the Annual Governance Statement and Accounts. South Lanarkshire Council is the administering authority. All financial transactions of the Board are processed through the financial systems of the Council and are subject to the same controls and scrutiny as those of the Council. This includes a rolling programme of reviews by the Council’s Internal Audit Manager. Financial Sustainability and Reserves A Medium-Term Financial Strategy was presented to the Board on 2 June 2025, which noted the level and adequacy of reserves, and detailed a plan to utilise those to sustain the Board’s budget over the 3 year period to 2028/2029. Revised positions are reported to the Board on an annual basis. Review of Effectiveness The Board purchases its internal audit service from South Lanarkshire Council, through a Service Level Agreement. The role of Internal Audit is to evaluate and improve the effectiveness of governance, risk management and control processes. The internal audit service provided to the Board operates in accordance with the Global Internal Audit Standards. Risks and audit ideas are assessed and then prioritised to ensure audit focus is directed towards areas where an independent review would add greatest value to Lanarkshire Valuation Joint Board. The Internal Audit Manager presents an annual report to the Board that provides a conclusion as to the effectiveness of the organisation’s framework of governance, risk management and control arrangements in the audit year . The annual report for 2025/2026 was presented to the Board on 1 June 2026. In 2025/2026, the Internal Audit conclusion is that, based on the work undertaken during the year, the Chief Internal Auditor, is satisfied that Lanarkshire Valuation Joint Board has established adequate and effective arrangements for governance, risk management and internal control. Statement on the Role of the Chief Financial Officer CIPFA published the statement on the role of the Chief Financial Officer in 2010 and under the Code, the Board is required to state whether it complies with the statement, and if not, to explain how their governance arrangements deliver the same impact. The Board’s financial management arrangements comply with the principles set out in CIPFA’s statement on the Role of the Chief Financial Officer. Continuous Improvement As part of the annual audit review, recommendations are provided which not only assist management to improve their control environment but also provide an assessment of the adequacy of existing systems and procedures, including highlighting any necessary improvements to maintain and improve the Board’s governance arrangements going forward. The External Auditor's Annual 67
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14 Report to the Board 2024/25 did not identify any Governance actions for implementation during 2025/2026. Working Practices Agile working practices include home/office blended working arrangements, and sourcing more information digitally with the continued use of electronic communications, where deemed appropriate. Where a business need is identified, staff are required to attend the office every day. The Board’s staff are to be commended on their ability to adapt to changing processes to ensure that all statutory functions are carried out. Assurance In conclusion, there were no significant weaknesses identified in the Annual Audit Report relating to improvements requiring action in 2025/2026. Systems are in place to continually review and improve the control environment and governance arrangements operated by the Board. The effectiveness of governance is dependent on the actions of officers of the Board and by the work of Internal and External Audit. It is the Board’s view that the governance arrangements were effective during financial year 2025/2026. Significant Governance Areas The Board’s management team identifies risks to which the Lanarkshire Valuation Joint Board is exposed, and documents the controls in place to help mitigate each risk. At the latest review in March 2026, 6 risks were deemed high but are mitigated by these controls, and are summarised in the table below. Risk Classification Key Risk Description of Risk Controls in Place 1 Operational, Continuity and Performance Lack of central IT support. Lack of central IT support for the Board provided by constituent authorities. 1) Service Level Agreement (SLA) with constituent authority in place. 2) IT Business Systems Manager and an IT Team Leader attend relevant part of the Board’s monthly Management Team meetings. 2 Financial Insufficient budget from SLC/NLC. Insufficient budget from SLC/NLC could lead to statutory duties not being undertaken. 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-year budgetary planning. 3 People Failure to recruit and or retain valuation staff. Failure to retain or recruit staff, including those 1) Work life balance, conditions of service, personnel policies and job families regularly reviewed. 68
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15 Risk Classification Key Risk Description of Risk Controls in Place 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. 2) PDR process in place. 3) Recruitment of trainee valuers employed when appropriate, with structured training plan in place. 4) Existing staff offered appropriate training, including training towards professional qualifications where 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. 4 Financial Lack of funding for new duties associated with the Barclay review into non- domestic rates Insufficient funding for new duties could lead to difficulties in delivery of statutory undertakings. There is no detail on future years’ funding from the Scottish Government for such duties. 1) 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. 2) Three yearly budget planning assists with the identification of when funding levels become critical to service delivery. 5 People Injury, death, physical or verbal assault of staff or service users. Injury, death, assault of staff whilst undertaking duties, or of service users. 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. 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. 6 People Changes to conditions of service. Changes to conditions of service, pensions, holidays, etc. 1) Regular contact with SLC Personnel in relation to any changes. 69
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16 Risk Classification Key Risk Description of Risk Controls in Place could cause general staffing issues. 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. Jacqueline Dell Councillor Walter Brogan Assessor and ERO Convener 70
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17 Remuneration Report The remuneration report provides details of the Board’s remuneration policy for senior Board members and senior employees. Introduction The Remuneration Report has been prepared in accordance with the Local Authority Accounts (Scotland) Regulations 1985 (as amended by the Local Authority Accounts (Scotland) Regulations 2014. These Regulations require various disclosures about the remuneration and pension benefits of senior Board members and senior employees. All information disclosed in tables 1 – 3 and 5 and 6 in this Remuneration Report and details of exit packages have been audited by Audit Scotland. The other sections of the Remuneration Report have been reviewed by Audit Scotland to ensure that they are consistent with the financial statements. Senior Employees The remuneration of senior employees is set by reference to national arrangements. The Scottish Joint Negotiating Committee (SJNC) for Local Authority Services sets the salaries for the Chief Officers of Scottish local authorities. COSLA Industrial Relations Circular 11-23b sets the amount of salary for Chief Officers for 2025/2026. Senior Councillors The Convener and Depute Convener of the Lanarkshire Valuation Joint Board are remunerated by the Council of which they are a council member, as shown in Table 3. The remuneration of councillors is regulated by the Local Governance (Scotland) Act 2004 (Remuneration) Regulations 2007 (SSI No. 2007/183) as amended most recently by the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 (SSI 2025/8). The Regulations provide for the grading of Councillors for the purposes of remuneration arrangements, as either the Leader of the Council, the Provost, Senior Councillors or Councillors. These regulations also set out the amounts a councillor may be paid for being a Convener or Depute Convener of a Joint Board. This is inclusive of any amount payable to them as either a Councillor or Senior Councillor. The Board has an arrangement with each Council who remunerates the Convener and Depute Convener/s to reimburse the Council for the additional costs of that councillor arising from them being a Convener or Depute Convener of the Board. The disclosures made in this report are limited to the amounts paid to the Council by the Board for remuneration and does not reflect the full value of the remuneration that may be paid to the councillor. Trade Unions (Facility Time Publication Requirements) Regulations 2017 In addition to the regulations governing senior employees and councillors, the Trade Union (Facility Time Publication Requirements) Regulations 2017, which applied from 1 April 2017, require public sector employers to collect and publish a range of information on trade union facility time in respect of their employees who are Trade Union Representatives. The Trades Unions (Facility Time Publication Requirements) is available on the Board’s website. There are no employees within the Board who are Trade Union Representatives, as noted on the Board’s website. 71
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18 General Pay Bands for Senior Employees The number of officers who received remuneration (excluding pension contributions) in excess of £50,000 for the financial year is shown in Table 1: Table 1 - General Pay Band Disclosure for Senior Employees Annual Remuneration Number of Employees Number of Employees £ 2025/2026 2024/2025 50,000 – 54,999 0 1 55,000 – 59,999 2 2 60,000 – 64,999 2 3 65,000 – 69,999 0 0 70,000 – 74,999 1 0 75,000 – 79,999 1 1 80,000 – 84,999 1 1 85,000 – 99,999 (Note 1) 0 0 100,000 – 104,999 1 0 105,000 – 109,999 1 0 110,000 – 129,999 (Note 1) 0 0 130,000 – 134,999 0 1 Note 1: These are merged pay bands covering more than £5,000 due to the fact that no employees fell into these bands in either financial year. Disclosure of Remuneration Tables 2 and 3 provide details of the remuneration paid to the Board’s senior employees, Convener and Depute Convener. Comparative figures for 2024/2025 have been shown. Table 2 – Senior Employees Name / Post Salary / Fees Taxable Expenses Compensation for Loss of Office Any other Remuneration 2025/2026 Total 2024/2025 Total C Maxwell Assistant Assessor and Electoral Registration Officer (To 15 April 2024) Assessor and Electoral Registration Officer (From 16 April 2024 to 31 December 2025) - £106,845 (Full Time Equivalent £141,556) - - - - £106,845 (Full Time Equivalent £141,556) £3,563 (Full Time Equivalent £84,438) £128,240 (Full Time Equivalent £133,729) J Dell Assistant Assessor and Electoral Registration Officer (To 31 December 2025) Assessor and Electoral Registration Officer (From 1 January 2026) £70,118 (Full Time Equivalent £87,915) £34,142 (Full Time Equivalent £139,236) - - - £70,118 £34,142 (Full Time Equivalent £139,236) £81,938 - Total £211,105 - - - £211,105 £224,724 72
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19 The senior employees included in Table 2 include any Board employee: • Who has responsibility for management of the Board to the extent that the person has power to direct or control the major activities of the Board (including activities involving the expenditure of money), during the year to which the report relates, whether solely or collectively with other persons; • Who holds a post that is politically restricted by reason of section 2(1) (a), (b) or (c) of the Local Government and Housing Act 1989; or • Whose annual remuneration, including remuneration from a local authority subsidiary body, is £150,000 or more. Table 3 – Conveners and Depute-Conveners Name / Post Salary / Fees Taxable Expenses Compensation for Loss of Office Any other Remuneration 2025/26 Total 2024/25 Total W Brogan Convener £2,703 - - - £2,703 £5,575 J Reddin Depute Convener £990 - - - £990 £4,007 Total £3,693 - - - £3,693 £9,582 Pension Rights Pension benefits for councillors and Lanarkshire Valuation Joint Board employees are provided through the Local Government Pension Scheme (LGPS). The Board’s employees had a final salary pension scheme prior to 1 April 2015. This means that pension benefits are based on the final year’s pay and the number of years that person has been a member of the scheme. As of 1 April 2015, the Board’s employees are now part of a defined benefit pension scheme worked out on a career average basis. Benefits built up are calculated using pensionable pay each scheme year, rather than final salary. All benefits built up prior to this date are protected. From 1 April 2009, a five-tier contribution system was introduced with contributions from scheme members based on how much pay falls into each tier. This is designed to give more equality between the costs and benefits of scheme membership. Under The Local Government Pension Scheme (Scotland) Regulations 2014, the earnings ranges used to determine annual contribution rates are to be increased each year by any increase applied to pensions under the Pensions (Increase) Act 1971. In accordance with this the salary bands for 2024/2025 were uprated by the Consumer Price Index (CPI) increase for 2025/2026. The member contribution rates and tiers for 2025/2026 are shown in Table 4 along with those that applied in 2024/2025. Table 4 – Pension Contribution Rates Pensionable Pay Contribution rate 2025/2026 Pensionable Pay Contribution Rate 2024/2025 On earnings up to and including £27,500 5.50% On earnings up to an including £27,000 5.50% On earnings above £27,500 and up to £33,600 7.25% On earnings above £27,000 and up to £33,000 7.25% On earnings above £33,600 and up to £46,100 8.50% On earnings above £33,000 and up to £45,300 8.50% On earnings above £46,100 and up to £61,400 9.50% On earnings above £45,300 and up to £60,400 9.50% On earnings above £61,400 12.0% On earnings above £60,400 12.0% 73
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20 From April 2015, if a person works part-time their contribution is based on their part-time pay. Prior to this, if a person worked part-time, their contribution rate was worked out on the whole-time pay rate for the job, with actual contributions paid on actual pay earned. There is no automatic entitlement to a lump sum. Members may opt to give up (commute) pension for lump sum up to the limit set by the Finance Act 2004. From 1 April 2015, benefits are calculated on the basis of a revalued annual pension built up of 1/49th of pensionable pay each year, plus inflation to keep up with the cost of living. Prior to this date, the accrual rate guaranteed a pension based on 1/60th of final pensionable salary and years of pensionable service and prior to 2009 the accrual rate guaranteed a pension based on 1/80th and a lump sum based on 3/80th of final pensionable salary and years of pensionable service. The value of the benefits has been calculated without exercising any option to commute pension entitlement into a lump sum and without any adjustment for the effects of future inflation. In those cases where members have transferred pension entitlements from previous employments, the pension figures shown relate to the benefits that the person has accrued as a consequence of their total local government service, and not just their current appointment. It also reflects both employer and employee contributions. The Pension entitlement of Senior Employees for the year to 31 March 2026 are shown in the Table 5, together with the contribution made by the Board to each senior employees’ pension during the year. The accrued pension benefit reflects both the employer and employee contributions. Table 5 – Pension Benefits: Senior Employees Name / Post Accrued Pension Benefits March 2026 Movement in accrued pension benefits since 31 March 2025 Pension Contribution made by Board 2025/2026 Pension Contribution made by Board 2024/2025 C Maxwell Assistant Assessor and Electoral Registration Officer (To 15 April 2024) Assessor and Electoral Registration Officer (From 16 April 2024 to 31 December 2025) Pension Lump Sum £60,698 £93,892 £3,496 £3,886 £6,945 £8,567 J Dell Assistant Assessor and Electoral Registration Officer (To 31 December 2025) Assessor and Electoral Registration Officer (From 1 January 2026) Pension Lump Sum £58,444 £84,343 £21,103 £36,333 £6,532 £5,326 Total £13,477 £14,607 74
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21 Table 6 – Pension Benefits: Conveners and Depute Conveners Name / Post Pension Contribution made by Board 2025/2026 Pension Contribution made by Board 2024/2025 W Brogan, Convener £145 £362 J Reddin, Depute Convener £53 £260 Exit Packages There were no exit packages agreed or paid for in 2025/2026 or 2024/2025. Jacqueline Dell Councillor Walter Brogan Assessor and ERO Convener 75
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22 Comprehensive Income and Expenditure Statement for the year ended 31 March 2026 This statement shows income generated by the Board during the year and how it was spent on services and financing costs. 2024/2025 2025/2026 Note Actual Restated Actual £000 £000 2,748 Employee Costs 3,305 108 Property Costs 108 182 Supplies and Services 154 11 Transport and Plant 11 623 Administration Costs 758 30 Payments to Other Bodies 34 145 Financing Charges (Note a) 158 3,847 Total Expenditure 4,528 (4,018) Income (3,161) (171) Net Cost of Services 1,367 (69) Financing and Investment Income and Expenditure (Note a) (88) 21 (240) (Surplus)/Deficit on the Provision of Services 1,279 (282) Re-measurement of the Net Defined Benefit (Asset)/Liability (591) 16 (282) Other Comprehensive Income and Expenditure (591) (522) Total Comprehensive Income and Expenditure 688 76
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23 Balance Sheet as at 31 March 2026 This statement shows the resources of the Board and means by which they were financed. It shows the values as at the Balance Sheet date of the assets and liabilities recognised by the Board. 31 March 2025 31 March 2026 Note £000 £000 Non-Current Assets: 557 Property, Plant and Equipment 449 11,12 0 Pension Asset 0 16 557 Total Non-Current Assets 449 Current Assets: 66 Short Term Debtors 49 13 2,587 Cash and Cash Equivalents 1,925 2,653 Total Current Assets 1,974 Current Liabilities: (246) Short Term Creditors (226) 14 (78) Short Term Lease Liability (86) 11 (324) Total Current Liabilities (312) 2,886 Total Assets less Current Liabilities 2,111 Long Term Liabilities (435) Pension Liability (434) 16 (404) Long Term Lease Liability (318) 11 (839) Total Long Term Liabilities (752) 2,047 Total Assets less Liabilities 1,359 Financed By: Unusable Reserves (435) Pension Reserve (434) 19 (68) Accumulating Compensated Absences Reserve (71) 19 75 Capital Adjustment Account 45 19 Usable Reserves 2,475 General Fund Reserve 1,819 19 2,047 1,359 The notes on pages 28 to 43 form part of the financial statements. The unaudited accounts were approved for issue by the Board on 1 June 2026. The unaudited accounts are signed on behalf of the Board by: Jackie Taylor Treasurer of Lanarkshire Valuation Joint Board 77
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24 Movement in Reserves Statement for the year ended 31 March 2026 This statement shows the movement in the year on the different reserves held by the Board, analysed into usable reserves and unusable reserves. The surplus on the provision of services shows the true economic cost of providing the Board’s services, which is fully analysed in the Comprehensive Income and Expenditure Statement on page 22. This cost excludes other statutory charges to the General Fund balance. The net increase / (decrease) before transfers to / from other statutory reserves shows the statutory General Fund balance before any discretionary transfers to or from the other statutory reserves of the Board. General Fund Balance Total Usable Reserves Unusable Reserves Total Reserves £000 £000 £000 £000 Balance as at 31 March 2025 2,475 2,475 (428) 2,047 Movement in Reserves during 2025/2026 Surplus on the provision of services (1,279) (1,279) (1,279) Other comprehensive income and expenditure 0 0 591 591 Total comprehensive income and expenditure (1,279) (1,279) 591 (688) Adjustments between accounting basis and funding basis (note 5) 623 623 (623) 0 Net increase before transfers to / from other statutory reserves (656) (656) (32) (688) Transfers to / from other statutory reserves 0 0 0 0 Increase / (Decrease) in 2024/2025 (656) (656) (32) (688) Balance as at 31 March 2026 1,819 1,819 (460) 1,359 78
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25 Movement in Reserves Statement for the year ended 31 March 2025 General Fund Balance Total Usable Reserves Unusable Reserves Total Reserves £000 £000 £000 £000 Balance as at 31 March 2024 1,975 1,975 (450) 1,525 Movement in Reserves during 2024/2025 Surplus on the provision of services 240 240 - 240 Other comprehensive income and expenditure - - 282 282 Total comprehensive income and expenditure 240 240 282 522 Adjustments between accounting basis and funding basis (note 5) 260 260 (260) 0 Net increase before transfers to / from other statutory reserves 500 500 22 522 Transfers to / from other statutory reserves - - - - Increase / (Decrease) in 2023/2024 500 500 22 522 Balance as at 31 March 2025 2,475 2,475 (428) 2,047 79
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26 Cash Flow Statement This statement shows the changes in cash and cash equivalents of the Board during the year. The statement shows how the Board generates and uses cash and cash equivalents by classifying them as either operating, investing or financing activities. • The level of net cash arising from operating activities is a key indicator of the extent to which the operations of the Board are funded by way of taxation and grant income or from service users and constituent authorities. • Investing activities represent the extent to which cash outflows have been made for resources which are intended to contribute to the Board’s future service delivery. • Cash flows arising from financing activities are useful in predicting claims on future cash flows in respect of leasing. Further analysis of movements is provided in the cash flow notes following the statement. 2024/2025 2025/2026 £000 £000 240 Surplus/(Deficit) on the Provision of Services (1,279) 424 Adjust Surplus/(Deficit) on the Provision of Services for non-cash movements 696 0 Adjust for items included in the Surplus/(Deficit) on the Provision of Services that are investing and financing activities 0 664 Net cash flows from operating activities (583) 0 Investing Activities 0 (69) Financing Activities (79) 595 Net increase or decrease in cash and cash equivalents (662) 1,992 Cash and cash equivalents at 1 April 2,587 2,587 Cash and cash equivalents at 31 March 1,925 Cash Flow Statement Note – Non Cash Movements The balance of non-cash movements is made up of the following elements: 2024/2025 2025/2026 £000 £000 107 Depreciation, impairment and amortisation of assets 108 40 Movement in Debtors (22) 55 Movement in Creditors 17 224 Movement in Pension Liability 590 (2) Movement in the Employee Statutory Adjustment Account 3 - Interest received 0 424 Net Cash flows from the provision of services for non-cash movements 696 Cash Flow Statement Note – Financing Activities The cash flows for financing activities include the following item: 2024/2025 2025/2026 £000 £000 (69) Cash payments for the reduction of the outstanding liabilities relating to leases (79) (69) Net cash flows from financing activities (79) 80
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27 Cash Flow Statement Note – Cash and Cash Equivalents The balance of Cash and Cash Equivalents is made up of the following elements: 2024/2025 2025/2026 £000 £000 2,587 Short term deposits 1,925 2,587 Total Cash and Cash Equivalents 1,925 81
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28 Notes to the Financial Statements Note 1: Accounting Policies General Principles Lanarkshire Valuation Joint Board is required to prepare annual accounts by the Local Authority Accounts (Scotland) Regulations 2014, section 12 of the Local Government in Scotland Act 2003 requires they be prepared in accordance with proper accounting practices. The general policies adopted in compiling and presenting the Accounts are those recommended by the Code of Practice on Local Authority Accounting in the United Kingdom 2023/2024 issued jointly by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC), supported by International Financial Reporting Standards (IFRS). There are no significant departures from those recommendations. The Annual Accounts has been prepared under the historic cost convention. All accounting policies have been applied consistently. Debtors and Creditors Accruals basis The Comprehensive Income and Expenditure Statement is compiled on an accruals basis. Income and expenditure activities are accounted for in the year in which they take place, not simply when payments are made or received. Where goods and services have been sold but the income not received by 31 March 2026 or goods have been received but not paid for by 31 March 2026 then the Comprehensive Income and Expenditure Statement has been amended to reflect the outstanding amounts and a debtor or creditor for the relevant amount is recorded in the Balance Sheet. (i) Debtors All specific and material sums payable to the Board have been brought into account. (ii) Creditors Sundry Creditors are accrued on the basis of payments made during the first three weeks following 31 March 2026; together with specific accruals in respect of further material items. (iii) Accumulating Compensated Absences International Accounting Standard 19 (IAS19) states that ‘an organisation should account for employment benefits when employees earn them and the authority is committed to providing them, even if the actual provision might be in future years.’ All salaries and wages earned up to 31 March 2026 are included irrespective of when actual payments were made. The requirements of IAS 19 have been fully applied in the current year, in respect of annual leave provision, including recognition of the net liability and an accumulating compensated absences reserve in the Balance Sheet and entries in the Comprehensive Income and Expenditure Statement for movements in the liability relating to the scheme. (iv) Pension Costs The Board participates in the Local Government Superannuation Scheme (Strathclyde Pension Fund), which is administered by Glasgow City Council. The cost of providing pensions for employees is charged to the Comprehensive Income and Expenditure Statement in accordance with the statutory requirements governing the particular pension schemes to which the Board contributes. While the requirements of IAS19 have been fully applied in the current year, the Pension report provide by the actuary has indicated a significant net Asset (a surplus). The significant nature of the Asset has been reviewed, and in line with IFRIC14, the asset has been de-recognised to equate to the level of the asset ceiling, provided by the Fund’s actuary. This reflects the net present value of future service costs less the net present value of future obligations over the future working lifetime as at 31 March 2026. This derecognition has been applied through the Comprehensive Income and Expenditure Statement. Previous year budget and expenditure information has been provided to allow comparability. 82
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29 In assessing liabilities for retirement benefits for the 2025/2026 Annual Accounts (included in the net asset), a discount rate based on the current rate of return on a high-quality corporate bond of equivalent currency and term to the scheme was used. The Actuary has advised that a rate of 6.3% per annum is appropriate (2024/2025 – 5.8%). Actuarial Gains and Losses – changes in the net pension asset / liability that arise because of events have not coincided with assumptions made at the last actuarial valuation or because the actuaries have updated their assumptions – debited to the Pension Reserve. (v) Allocation of Central Support Expenses The allocation of Central Support Expenses is the cost of those South Lanarkshire central support departments which provide a service to the Board. The individual support departments are Administration Services, Personnel, Information Technology and Finance Services. The method of allocation is determined by each individual department and in most instances is a time-based allocation of employee costs or the recharge of actual costs incurred. The recharge is made on a consistent basis. (vi) Borrowing Facilities The Board is a separate legal entity and has South Lanarkshire Council as its lead authority. The loans’ fund of South Lanarkshire Council acts as banker to the Board and consequently lends or borrows according to the required cash flow and activities of the Board. (vii) Financial Instruments Where an instrument has a maturity of less than 12 months the fair value is taken to be the principal outstanding. Creditors due within 12 months are not classed as a financial instrument. (viii) Agency Relationship Where the Board is acting as an agent for another party (for example in the collection of Civil Penalties), income and expenditure are recognised only to the extent that commission is receivable by the Board for the agency service rendered or the Board incurs expenses directly on its own behalf in rendering the services. Intangible Assets Expenditure on non-monetary assets that do not have physical substance but are controlled by the Board as a result of past events (for example, software licences) is capitalised when it is expected that it will bring benefits to the Board for more than 12 months. Intangible Assets are measured at cost. The depreciable amount of an intangible asset is amortised over its useful life in the Comprehensive Income and Expenditure Statement. The useful life of these assets is deemed to be 1-5 years. The Board has no Intangible Assets. Leases The Board adopted IFRS 16 (Leases) with effect from 1 April 2024. The main impact of the requirements of IFRS 16 is that, for arrangements previously accounted for as operating leases (where any leased equipment and property were not recognised as an asset, and future rents were not recognised as a liability), a right-of-use asset and a lease liability are now included on the balance sheet from 1 April 2024. The Board has elected to apply recognition exemptions to low value assets (below £0.010 million when new) and to short-term leases (existing leases that expire on or before 31 March 2026), and new leases with a duration of less than 12 months. A contract is, or contains a lease, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Property, Plant and Equipment Assets that have physical substance and are held for use in the supply of services or administrative purposes and that are expected to be used during more than one financial year are classified as Property, Plant and Equipment. 83
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30 Recognition Expenditure on the acquisition, creation or enhancement of Property, Plant and Equipment is capitalised on an accruals basis. Expenditure that merely maintains the condition of an asset e.g. repairs and maintenance is charged as an expense when it is incurred. Measurement Assets are initially measured at cost, comprising: • the purchase price. • any costs attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Assets are then carried in the Balance Sheet using the following measurement bases: • other land and buildings – fair value, determined by the amount that would be paid for the asset in its existing use (existing use value – EUV). • vehicles, plant and equipment – where non- property assets that have short useful lives or low values (or both), depreciated historical cost basis is used as a proxy for fair value. Depreciation Depreciation is provided for on all Property, Plant and Equipment assets and is calculated on the following bases: • other buildings – straight-line allocation over the useful life of the property as estimated by the valuer (other buildings 10 – 40 years). • vehicles, plant and equipment – straight line allocation over the useful life of the asset (5 – 20 years). • over the term of the remaining lease of David Dale House. Note 2: Prior Period Adjustments There are no prior period adjustments included within the 2025/2026 Annual Accounts. Note 3: Accounting Standards Issued but Not Adopted The Accounting Code of Practice requires the Board to disclose information relating to the impact of an accounting change that is required by a new standard that has been issued but not yet adopted. At the balance sheet date, the following new standards and amendments to existing standards have been published but not yet adopted by The Code and are not expected to have an impact on the Board’s financial statements and are noted below: • Amendments to FRS 102 The Financial Reporting Standard applicable in the UK (Amendments to Heritage assets) issued in March 2024. • Amendments to the Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7) issued in May 2024. • Annual improvements to IFRS accounting standards – Volume 11 issued in July 2024 • Contracts Referencing Nature-dependent Electricity (Amendments to IFRS 9 and IFRS 7) The above are not expected to have a material impact on the financial statements. Note 4: Critical Judgements in Applying Accounting Policies In applying the accounting policies, the Board is obliged to highlight whether it has had to make certain judgements about complex transactions or those involving uncertainty about future events. The critical judgements made in the Annual Accounts are: • In assessing the potential for significant costs arising from Valuation Appeal Panels, the Board has considered its level of exposure as low and therefore no provision for an outflow of money has been made. 84
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31 • The Accounts have been prepared on a going concern basis as it is expected that despite the uncertainty around future local government funding, a medium-term Financial Strategy has been developed in conjunction with the Board’s constituent authorities. This gives certainty regarding the medium-term financial outlook and the level of service provision. • If a Pension Scheme was in deficit (a liability), this would be recognised in the Accounts. Conversely, if the Pension scheme was in a surplus (an Asset), in line with IFRIC14, this would not be recognised on the basis that there is no ability to recover any surplus from the fund, nor recover any of the funds from future contributions. The surplus/deficit is arrived at by obtaining a valuation from the actuary. In the event of a surplus, consideration is given to whether it can be recognised based on whether the surplus can be recovered, or the contributions can be reduced. It is believed that under the agreement with Strathclyde Pension Fund, such a surplus cannot be recovered. Note 5: Expenditure and Funding Analysis The Expenditure and Funding Analysis shows the expenditure and income figures reported to Lanarkshire Valuation Joint Board and, through a single adjustments column, reconciles it to the accounting figures presented in the Comprehensive Income and Expenditure Statement. 2024/2025 2025/2026 Net Exp. Chargeable to GF Adjustment between Funding and Accounting Basis (Note 6) Net Exp. in CIES Net Exp. Chargeable to GF Adjustment between Funding and Accounting Basis (Note 6) Net Exp. in CIES Restated Restated £000 £000 £000 £000 £000 £000 2,534 214 2,748 Employee Costs 2,763 542 3,305 108 108 Property Costs 108 108 182 182 Supplies and Services 154 154 11 11 Transport and Plant 11 11 645 (22) 623 Administration Costs 746 12 758 30 30 Payments to Other Bodies 34 34 106 39 145 Financing Charges (Note a) 129 29 158 3,616 231 3,847 Total Expenditure 3,945 583 4,528 (4,018) (4,018) Income (3,161) 0 (3,161) (402) 231 (171) Net Cost of Services 783 583 1,367 (98) 29 (69) Financing and Investment Income and Expenditure (Note a) (128) 40 (88) (500) 260 (240) (Surplus) or Deficit 656 623 1,279 2024/2025 2025/2026 General Fund General Fund £000 £000 (1,975) Opening General Fund Balance (2,475) (500) (Surplus) or Deficit 656 - Transfers To/From Reserves - (2,475) Closing General Fund Balance (1,819) 85
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32 Note 6: Notes to the Expenditure and Funding Analysis - Adjustments Between Funding and Accounting Basis 2025/2026 2025/2026 2025/2026 2025/2026 Adjustments for Capital Purposes (note a) £000 Net Change for the Pensions Adjustments (note b) £000 Other Differences (note c) £000 Total Adjustments between Funding and Accounting Basis £000 Employee Costs - 539 3 542 Property Costs - - - - Supplies and Services - - - - Transport and Plant - - - - Administration Costs - 12 - 12 Payments to Other Bodies - - - - Financing Charges 29 - - 29 Total Expenditure 29 551 3 583 Income Net Cost of Services 29 551 3 583 Financing and Investment Income and Expenditure 40 40 (Surplus) or Deficit 29 591 3 623 2024/2025 2024/2025 2024/2025 2024/2025 Adjustments for Capital Purposes (note a) £000 Net Change for the Pensions Adjustments (note b) £000 Other Differences (note c) £000 Total Adjustments between Funding and Accounting Basis £000 Employee Costs - 216 (2) 214 Property Costs - - - - Supplies and Services - - - - Transport and Plant - - - - Administration Costs - (22) - (22) Payments to Other Bodies - - - - Financing Charges 39 - - 39 Total Expenditure 39 194 (2) 231 Income - - - - Net Cost of Services 39 194 (2) 231 Financing and Investment Income and Expenditure - 29 - 29 (Surplus) or Deficit 39 223 (2) 260 Note a – Adjustment for Capital Purposes This column adds in depreciation and impairment and revaluation of gains and losses in the financing charges line. Note b – Net Change for the Pensions Adjustment Net change for the removal of pension contributions and the addition of IAS19 Employee benefits pension related expenditure and income: 86
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33 • For Employee Costs and Administration Costs this represents the removal of the employer contributions made by the Board as allowed by statute and the replacement with current service costs and past service costs. • For Financing and Investment Income and Expenditure – the net interest on the defined benefit liability is charged to the Comprehensive Income and Expenditure Statement. Note c – Other Differences Other differences between amounts debited/credited to the Comprehensive Income and Expenditure Statement and amounts payable /receivable to be recognised under statute: • For Employee Costs this represents the accrual made for the cost of holiday/leave entitlements earned by employees but not taken before the year-end which employees can carry forward into the next financial year. These require to be included within the Net Cost of Services under generally accepted accounting practices, however, are not chargeable to the General Fund. Note 7: Adjustments between Accounting Basis and Funding Basis Under Regulations This note details the adjustments that are made to the total Comprehensive Income and Expenditure Statement recognised by the Board in the year in accordance with proper accounting practice to arrive at the resources that are specified by statutory provisions as being available to the Board to meet future revenue expenditure. Useable Reserves 2025/2026 2024/2025 £000 £000 Adjustments to Revenue Resources Pension Costs (transferred to (or from) the Pensions Reserve (1) (58) Holiday Pay (transferred to the Employee Statutory Adjustment Account) 3 (2) Statutory provision for the Repayment of Debt – Leases (78) (69) Reversal of entries in the surplus or deficit on the Provision of Services in relation to capital expenditure (these items are charged to the Capital Adjustment Account) 108 107 Total Adjustments to Revenue Resources 32 (22) Adjustments between Revenue and Capital Resources Capital expenditure finance from revenue balances (transfer to Capital Adjustment Account) 0 0 Total Adjustments between Revenue and Capital Resources 0 0 Total Adjustments 32 (22) Total Comprehensive Income and Expenditure (688) 522 Net Increase / (Decrease) before transfers to / from Reserves (656) 500 Increase / (Decrease) in year (656) 500 87
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34 Note 8: Assumptions Made About the Future and Other Major Sources of Estimation Uncertainty The Annual Accounts contain estimated figures that are based on assumptions made by the Board about the future or that are otherwise uncertain. Estimates are made taking into account historical experience, current trends and other relevant factors. However, because balances cannot be determined with certainty, actual results could be materially different from the assumptions and estimates. The items in the Board’s Balance Sheet at 31 March 2025 for which there is a significant risk of material adjustment in the forthcoming financial year are as follows: Items Uncertainties Effect if Actual Results Differ from Assumptions Pension Asset / (Liability) Estimation of the net asset depends on a number of complex judgements relating to the discount rate used, the rate at which salaries are projected to increase, changes in retirement ages, mortality rates and expected returns on pension fund assets. A firm of consulting actuaries, commissioned by Strathclyde Pension Fund, is engaged to provide the Board with expert advice about the assumptions to be applied. The effect on the net pension asset of changes in individual assumptions can be measured. E.g. a 0.1% decrease in the discount rate assumption would result in a decrease in the pension asset of £0.338 million. The assumptions interact in complex ways. During 2025/2026, the actuaries advised that the net pension asset had increased by: £0.806 million attributed to the updating of financial assumptions, decreased by £0.132 million attributable to changes in demographic assumptions, and decreased by £0.169 million due to other experience. The net asset had increased by £1.221 million due to the expected return on pension fund assets. In line with IFRIC14, while there is a net asset, an asset ceiling has been applied to the Balance Sheet to bring the asset to £nil.. Note 9: Events after the Balance Sheet The unaudited Annual Accounts were authorised for issue by the Treasurer of Lanarkshire Valuation Joint Board on 1 June 2026. There were no events that occurred between 1 April 2026 and the date that the Annual Accounts were authorised for issue that would have an impact on the financial statements. Note 10: Contingent Liabilities Pensions A circular from the Scottish Public Pensions Agency (Local Government Pension Scheme 2020/04) refers to a ruling that same-sex survivors were originally entitled to survivor benefits, taking into account the member’s service from 6 April 1978. Following the Goodwin Tribunal, regulatory amendments will now need to be made with effect from the same date to extend that entitlement to male survivors of female members. While this could have a financial impact on future years’ costs, and the impact cannot yet be quantified, current information from the Board’s actuaries suggests that any impact is likely to be minimal. Given the uncertainty, and the expected immaterial nature of any potential impact, no provision has been made in the Accounts. The Board’s actuaries also highlighted an awareness of 2 other court cases which may impact on pension benefits in the future. The first was the Walker case where it was ruled that surviving spouses in same sex marriages should be entitled to the same benefits as those in different sex marriages and also the O’Brien case where it was ruled that recognition of part time benefits should apply to service for the period prior to 7 April 2000. The actuaries understanding is that these are unlikely to be significant judgements in terms of impact on future pension obligations of 88
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35 Employers. Again, given the uncertainty, and the immaterial nature of any potential impact, no provision has been made in the Accounts. Valuation Appeals Number of Appeals: Voluminous numbers of appeals have been received in connection with the pandemic with the possibility of additional expenditure in legal costs as a consequence of these appeals. Neither the value nor the timing of these costs can be reliably estimated at this time as legislation drafted by the Scottish Government to assist in dealing with such appeals has yet to be implemented. The Board recognises that a contingent liability may exist in respect of potential costs arising from these appeals. Note 11: Leases The Board adopted IFRS 16 from 1 April 2024, to recognise right of use assets. IFRS 16 means that leases where the Board acts as lessee are reflected on the balance sheet and lessor accounting is effectively unchanged. The main impact of the requirement is that, for arrangements previously accounted for as operating leases (i.e. without recognising the leased vehicles, plant, equipment, property and land as an asset and future rents as a liability), a right-of-use asset and a lease liability are now included on the balance sheet since 1 April 2024. Leases for items of low value (below £0.010 million) and leases that expire on or before 31 March 2026 are exempt from the new arrangements. A weighted average incremental borrowing rate, in line with the time period of the lease, has been applied to lease liabilities as at 1 April 2024. The rate applied was 4.61% As a lessee, the Board has previously classified leases as operating or finance leases based on its assessment of whether the lease transferred significantly all of the risks and rewards incidental to ownership of the underlying asset to the Board. Under IFRS 16, the Board recognises right-of-use assets and lease liabilities for most leases. The Board has decided to apply recognition exemptions to low value assets (below £0.010 million when new) and to short-term leases (existing leases that expire on or before 31 March 2026), and new leases with a duration of less than 12 months. The Board recognises the lease payments associated with these leases as an expense on a straight-line basis over the lease term. The Board's lease contracts comprise leases of operational buildings and equipment. Most are individually immaterial however, material leases include the lease for the ground floor at David Dale House, Blantyre which commenced in April 2021 for a term of 9.3 years. Rentals were set at the start of the lease. The value of the asset as at 31 March 2026 was £0.378 million. This table shows the change in the value of right-of-use assets held under leases by the Board. These are included within overall Property, Plant and Equipment in Note 12. Right of Use Assets 2025/26 2024/25 Buildings £000 Buildings £000 Balance 1 April 464 551 Revaluations - - Depreciation 87 87 Disposals - - Balance 31 March 378 464 89
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36 The Board incurred the following expenses and cashflows in relation to leases. Transactions under Leases 2025/26 2024/25 £000 £000 Comprehensive Income and Expenditure Statement Interest Expense on Lease Liabilities 20 24 Expense relating to exempt leases of low-value items 51 37 Cashflow Statement Interest paid 20 24 Minimum lease payments 79 69 Total Cashflow for Leases 99 93 The lease liabilities are due to be settled over the following time bands (measured at the undiscounted amounts of expected cash payments). Maturity Analysis of Lease Liabilities 2025/26 2024/25 Lease Liability £000 Lease Liability £000 Not later than one year 86 78 Later than one year and not later than five years 318 368 Later than five years 0 36 Total Undiscounted Liabilities 404 482 Note 12: Property, Plant and Equipment 2025/2026 2024/2025 £000 £000 Cost or Valuation At 1 April 732 181 Recognise Right of Use Assets 0 551 Additions 0 0 At 31 March 732 732 Accumulated Depreciation At 1 April 176 68 Depreciation 108 107 At 31 March 283 175 Net Book Value at 31 March 449 557 Note 13: Short Term Debtors The debtors figure comprises prepayments and is analysed as follows: 2025/2026 2024/2025 £000 £000 Information Technology Annual Support and Maintenance 47 47 Membership Fees / Annual Subscriptions 2 4 Credit Note Relating to 2023/2024 (charges received in error) - 7 Insurance Services - 8 Total 49 66 90
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37 Note 14: Short Term Creditors The creditors figure is analysed as follows: 2025/2026 2024/2025 £000 £000 Royal Mail – Postal Charges 17 3 North Lanarkshire Council – Depute Convenor Salary 1 5 Accumulated Compensated Absences – Annual Leave 71 68 Other – Employee Cost Accrual 127 118 Audit Scotland 1 1 Administration and Legal Costs 9 51 Total 226 246 Note 15: Related Party Transactions The Board is required to disclose material transactions with related parties. During the year transactions arose with the following related parties: 2025/2026 2025/2026 2024/2025 2024/2025 Receipts Payments Receipts Payments £000 £000 £000 £000 South Lanarkshire Council (1,541) 409 1,814 410 North Lanarkshire Council (1,541) 1 1,814 5 Fife Council - - - 1 Total (3,082) 410 3,628 416 The Board occupied the premises at David Dale House, 45 John Street, Blantyre, G72 0JG during 2025/2026, and are recharged for the cost of accommodation by South Lanarkshire Council. Included within payments to South Lanarkshire Council is a charge of £0.208 million for the lease and service charge of office accommodation at David Dale House (2024/2025: £0.201 million). Further details of the lease costs are shown in Note 11, Leases (page 35). Note 16: Defined Benefit Pension Schemes As part of the terms and conditions of employment, the Board offers retirement benefits. The Board participates in the Local Government Pension Scheme (Strathclyde Pension Fund), a funded defined benefit scheme, administered by Glasgow City Council. The scheme is supported by contributions from both employer and employees. The 2025/2026 pension reports provided by the actuary indicate an increased Asset (a surplus) for this year (compared to 2024/2025), and in line with IFRIC14, an asset ceiling has been applied. This reduces the net Pension Asset from £17.531 million to £nil and reflects the present value of employer future service costs less the present value of future employer contributions, over the future working lifetime of your active scheme. Transactions relating to Retirement Benefits The cost of retirement benefit is recognised in the reported cost of services when it is earned by the Board’s employees, rather than when the benefits are eventually paid as pensions. However, the charge that is statutorily required to be made against the Board’s funding from councils is based on the pension contributions payable by the Board in the year, and an adjustment is made in the Movement in Reserves Statement to this effect. The following transactions have been made in the Comprehensive Income and Expenditure Statement. 91
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38 Comprehensive Income and Expenditure Statement 2025/2026 2024/2025 £000 £000 Cost of Services: Service cost comprising: Current service cost 301 356 Past Service Cost (including curtailments) 420 0 Financing and Investment Income and Expenditure Net interest expense 40 29 Total post-employment benefit charged to the Deficit on the Provision of Services 761 385 Other Post Employment Benefit Charged to the Comprehensive Income and Expenditure Statement: Re-measurement of the net defined benefit liability/(asset) comprising: • return on pension fund assets (1,221) 454 • actuarial (gains) or losses arising on changes in demographic assumptions 132 (39) • actuarial (gains) or losses arising on changes in financial assumptions (806) (3,486) • actuarial (gains) or losses arising on changes in other experience 169 (182) • actuarial (gains) or losses arising on de-recognition of Pension Asset 1,136 3,029 • actuarial (gains) or losses arising on present value of Unfunded Liability (1) (58) Total post-employment benefit charged to the Comprehensive Income and Expenditure Statement (591) (282) Net Charge to the Surplus/Deficit on the Provision of Services brought forward 761 385 Movement In Reserves Statement • reversal of net charges made to the surplus or deficit for the provision of services for post-employment benefits in accordance with the Code (590) (224) Actual amount charged against the General Fund balance for pensions in the year: • employers’ contributions payable to the scheme 171 161 Pensions Assets and Liabilities Recognised in the Balance Sheet The amount included in the Balance Sheet arising from the Lanarkshire Valuation Joint Board’s obligation in respect of its defined benefit plan is as per the Table overleaf. The net asset arising from the Board’s involvement in the defined benefit scheme totals £17.531 million at 31 March 2026. However, this has been limited to £0 in line with the accounting requirements of IFRIC 14 to limit the recognition of a pension asset to the extent to which the Board can recover the benefits through either refunds or reduced contributions. As the Board is not able to withdraw from the scheme or recover funds directly, the asset is therefore limited to the forecast reductions in contributions as compared to the forecast future service costs. This has limited the recognition of the pension asset to £nil. Separately the Board has continued to recognise the unfunded element of its pension liabilities as there are no scheme assets to cover the future costs of these liabilities as they are due going forward. 92
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39 2025/2026 2024/2025 £000 £000 Present value of the funded obligation (20,795) (19,957) Fair value of pension fund assets 38,760 35,865 De-Recognition of Pension Assets (Surplus) to Asset Ceiling (17,965) (15,908) Net asset / (liability) arising from funded obligations 0 0 Present Value of the Unfunded Liability Accounted for Separately (434) (435) Net asset / (liability) arising from unfunded obligations (434) (435) A reconciliation of the Board’s share of the present value of the Fund’s defined obligation is as follows: 2025/2026 2024/2025 £000 £000 Opening Balance at 1 April (20,392) (23,193) Current Service Cost (301) (356) Past Service Cost (420) - Interest Cost (1,187) (1,119) Contributions by scheme participants (140) (124) Re-measurement gains and losses actuarial gains and losses arising on changes in demographic assumptions (132) 39 actuarial gains and losses arising from changes in financial assumptions 806 3,486 actuarial gains and losses arising from changes in other experience (169) 182 Past service gains / losses - - Settlements and curtailments - - Estimated Unfunded benefits paid 31 30 Estimated Benefits paid 675 663 Closing Balance at 31 March (21,229) (20,392) A reconciliation of the movement in the Board’s share of the fair value of the Fund’s assets is as follows: 2025/2026 2024/2025 £000 £000 Opening Fair Value of Pension Fund Assets 35,865 35,039 Interest Income 2,069 1,688 Re-measurement gains and (losses) - - expected return on pension fund assets 1,221 (454) actuarial gains and losses - - other experiences - - The effect of changes in foreign exchange rates - - Contributions by members 140 124 Contributions by the employer 140 131 Contributions in respect of Unfunded Benefits 31 30 Benefits Paid (706) (693) Closing Fair Value of the Scheme Assets 38,760 35,865 93
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40 Analysis of Pension Fund Assets 31/03/26 31/03/25 Quoted prices in active markets Quoted prices not in active markets Total Quoted prices in active markets Quoted prices not in active markets Total £000 £000 £000 £000 £000 £000 Cash and Cash Equivalents 0 1,250 1,250 0 873 873 Equity Instruments 8,151 28 8,179 7,430 23 7,453 Debt Instruments 0 0 0 0 0 0 Real Estate 0 2,687 2,687 0 2,706 2,706 Derivatives 0 0 0 0 0 0 Private Equity 0 9,295 9,295 0 8,290 8,290 Investment Funds 0 17,349 17,349 131 16,412 16,543 Asset Backed Securities 0 0 0 0 0 0 Structured Debt 0 0 0 0 0 0 Total 8,151 30,609 38,760 7,561 28,304 35,865 Basis for Estimating Assets and Liabilities Liabilities have been assessed on an actuarial basis using the projected unit credit method, to provide an estimate of the pensions that will be payable in future years dependant on assumptions about mortality rates, salary levels etc. The Local Government Pension Scheme has been assessed by Hymans Robertson LLP, an independent firm of actuaries, with estimates for the Strathclyde Pension Fund being based on the latest valuation of the scheme as at 31 March 2026. The principal assumptions used by the actuary were: 2025/2026 2024/2025 Years Years Mortality Assumptions: Longevity at 65 for current pensioners Male 21.4 21.0 Female 23.3 23.2 Longevity at 65 for future pensioners Male 22.9 22.5 Female 24.5 24.4 Financial Assumptions: % % Rate of inflation / pension increase rate 3.0 2.75 Rate of increase in salaries 3.7 3.45 Return on assets 9.2 3.5 Rate for discounting scheme liabilities 6.3 5.8 Take up option to convert annual pension into retirement lump sum Pre April 2009 / (Post April 2009) 75(75) 75(75) The estimation of the defined benefit obligation is sensitive to the actuarial assumptions set out in the table above. The sensitivity analyses overleaf have been determined based on reasonably possible changes of the assumptions occurring at the end of the reporting period and assumes for each change that the assumptions analysed changes while all the other assumptions remain constant: 94
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41 Approximate % increase in employer’s liability Approximate monetary amount £000 Change in assumption at 31 March 2026 0.1% decrease in real discount rate 2% 338 1 year increase in member life expectancy 4% 849 0.1% increase in the salary increase rate 0% 33 0.1% increase in the pension increase rate 1% 304 Asset and Liability Matching Strategy The Fund has an asset and liability matching (ALM) strategy that matches, to the extent possible, the types of assets invested to the liabilities in the defined benefit obligation. The Fund has matched assets to the pension obligations by investing in long-term fixed interest securities and index linked gilt edged investments with maturities that match the benefits payments as they fall due. A large proportion of the assets relate to equities (72%) and bonds (18%). The scheme also invests in properties (7%) and cash (3%). The comparative year’s figures for equities and bonds are 69% and 21% respectively. The ALM strategy is monitored annually or more frequently if necessary. Impact on the Board’s Cash Flow The objectives of the fund are to keep employers’ contributions at a constant a rate as possible. The Fund has an agreed strategy to achieve a funding rate of 100% in the longer term. The Scheme is a multi-employer defined benefit plan and employers’ contributions have been determined so that employee and employer rates are standard across all participating local authorities. Employers’ contributions were set at 6.5% for 2025/2026 based on the last triennial valuation completed on 31 March 2023. Following completion of the triennial valuation as at 31 March 2023, employers’ contribution rates have been set at 17.5% for the next year (2026/2027). The total contributions expected to be made by the Board to the Fund for the year ending 31 March 2027 is approximately £0.374 million. The weighted average duration of the defined benefit obligation for Fund members is 17 years. Note 17: External Audit Costs The Board has incurred the following external audit costs: 2025/2026 2024/2025 £000 £000 Fees payable to Audit Scotland with regard to external audit services carried out by the appointed auditor for the year 10 10 Total 10 10 Note 18: Grant Income The following Government Grants were received during the year: 2025/2026 2024/2025 £000 £000 Scottish Government Grant – Barclay Funding 736 718 Department of Levelling Up, Housing and Communities New Burdens Funding 41 362 Total 777 1,080 95
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42 Note 19: Balance Sheet – Reserves Unusable Reserves 2025/2026 2024/2025 Capital Adjustment Account Pension Reserve Employee Statutory Adj. Account Total Capital Adjustment Account Pension Reserve Employee Statutory Adj. Account Total £000 £000 £000 £000 £000 £000 £000 £000 Opening Balance 1 April 75 (435) (68) (428) 113 (493) (70) (450) Movement in Pension Reserve 1 1 - 58 - 58 Movement in Annual Leave Accrual (3) (3) - - 2 2 Statutory repayment of debt 78 78 69 - - 69 Charges for Depreciation of Non Current Assets (108) -108 (107) - - (107) Amortisation of Intangible Assets - - - - Closing Balance as at 31 March 45 (434) (71) (460) 75 (435) (68) (428) Usable Reserves 2025/2026 2024/2025 General Fund Reserve Total General Fund Reserve Total £000 £000 £000 £000 Opening Balance 1 April 2,475 2,475 1,975 1,975 Increase / (Decrease) in Reserve (656) (656) 500 500 Closing Balance as at 31 March 1,819 1,819 2,475 2,475 96
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43 Note 20: Financing and Management of Liquid Resources Liquid resources are held by South Lanarkshire Council as lead authority and are available to the Board as required. Note 21: Comprehensive Income and Expenditure Statement – financing and investment income and expenditure 2025/2026 2024/2025 £000 Restated £000 Pension Interest Cost and Expected Return on Pensions Assets 40 29 Interest Payable on Leases 20 24 Interest Received on Revenue Balances (148) (122) Total (88) (69) Note 22: Going Concern As at 31 March 2026, the Balance Sheet of the Board shows a Net Asset position of £1.359 million. There are statutory arrangements for funding the long-term deficit in respect of the net pension liability and the statutory accumulated absences, as detailed in the Movement in Reserves Statement on page 24, leaving a General Fund Reserve of £1.819 million to be carried forward for use in future years in line with the 2027/28 to 2028/29 Financial Strategy reported to the Board in June 2025, and subsequently updated in June 2026. Note 23: Civil Penalties The Board acts as agent on behalf of the Scottish Government in the collection and payment of Penalties. The Board issue penalties where required and pays over the income collected to the Scottish Government on receipt of the monies, a portion of which will remain in the Board’s accounts to cover administration costs. The Scottish Government set the value of these penalties and the Board does not bear any credit risk from these penalties not being paid. These penalties are often mitigated on receipt of information. As at 31 March 2026, the value of civil penalties issued and due to be collected by the Board totalled £1.294 million. 97
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44 Audit Arrangements Under arrangements approved by the Commission for Local Authority Accounts in Scotland (“The Accounts Commission”), the auditor with overall responsibility for the audit of the accounts of the Lanarkshire Valuation Joint Board for the year ended 31 March 2024 is: Audit Scotland 4th Floor 102 West Port Edinburgh EH3 9DN 98
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Assessor and Electoral Registration Officer Subject: Review of Establishment 1. Purpose of Report 1.1. The purpose of the report is to:- advise members of changes to the Lanarkshire Valuation Joint Board (LVJB) establishment which will provide additional capacity within the valuation team 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- (1) that the content of the report be noted; and (2) that the addition of 3.0 FTE Principal Valuers, as detailed in the report, be noted. 3. Background 3.1. As previously reported, recruitment and retention of qualified valuation staff is extremely difficult and has been for several years. As a short-term resolution we have in the past recruited trainee valuers and whilst they are making excellent progress, both through university and within the workplace, we are finding that the changes resulting from the Barclay Review and the proposed changes to the Council Tax system means we will have to futureproof the recruitment and retention of qualified valuers. 3.2. The Scottish Assessors’ Association on behalf of all Assessors in Scotland made representations to Scottish Government, relating to the levels of Barclay funding, which has resulted in an increase in Barclay monies for 2026/2027. 4. Valuation for Non-Domestic Rates 4.1. The Assessor for Lanarkshire is the “Designated Assessor for Electricity subjects” throughout Scotland. The Valuation Roll holds 32 entries totalling £470 million. The valuation of such subjects requires a variety of specialist knowledge, in relation to the industry itself, the specifics of the analysis regarding schemes of value and the valuations. 4.2. Additionally, Lanarkshire Valuation Joint Board is the national lead for 12 Scottish Practice Notes. Namely the valuation of On-Shore Wind Turbines, Ambulance Stations, Occupational Centres, Car Parks, Theatres, Custodial Centres, Motorway Service Areas, Landfill Gas, Free Standing Restaurants, Squash Courts, Anemometer Masts and Greyhound Racetracks. 7 99
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The research and analysis in relation to these subjects are carried out within the valuation team. The team also endeavour to liaise and negotiate with lead agents appointed to agree these national schemes of value. 4.3. Should agreement to those schemes of value not be reached, Lanarkshire Valuation Joint Board will lead on the negotiation and disposal of those proposals submitted. These national level discussions are resource intensive as the negotiations not only involve discussing the subjects within the proposals but also the details of the Practice Note. Further following the disposal of each proposal, should an appeal be received at the First-tier Tribunal for Scotland, Lanarkshire Valuation Joint Board will proceed to formal hearing, utilising the expert knowledge of the valuer who wrote the national Practice Note. Negotiations in relation to national Practice Notes can be considered highly complex, and in some cases, it will be necessary to refer appeals received on to the Upper Tribunal for Scotland. 5. Proposed Structure Change 5.1. The structure changes have been reviewed by the Management Team, the Clerk to the Board and the Head of Personnel Services, and are in line with the LVJB Scheme of Delegation “to make, in consultation with the Clerk and Head of Personnel Services for the lead authority (South Lanarkshire Council), such changes to the authorised establishment up to but not including Chief Officers, as he/she considers necessary to meet the requirements of efficient service delivery subject to the proviso that any changes can be funded from the approved budget”. 5.2. The current structure lacks adequate experienced positions within the valuation team, to carry out the more complex valuations of our statutory functions. The volume and complexity of work in relation to non-domestic valuation, requires additional qualified surveyor resource. The introduction of a further three FTE Principal Valuer posts would enhance our capacity to help manage the demands of our statutory demands. Ensuring workloads are managed, whilst benchmarking LVJB against our comparators. 5.3. It is our Principal Valuers who will assist in the analysis and research in relation to electricity subjects and the national Practice Notes written by Lanarkshire Valuation Joint Board. 6. Employee Implications 6.1. The following posts will be added to Lanarkshire Valuation Joint Board’s establishment on a permanent basis:- Post Number of Posts Grade SCP Range Hourly Rate Annual Salary Total cost (plus oncosts 29.7%) Principal Valuer 3 Grade 4 Level 2 –5 82 - 88 £30.02 - £32.83 £54,783 - £59,911 £213,160 - £233,113 100
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7. Financial Implications 7.1. The cost in relation to the additional posts, each graded at the highest point in the grade range are £213,160 to £233,113. The costs of these additional posts will be funded from current requisitions. 7.2. There is the continued risk that funding for Barclay may not be recurring and there is the potential that beyond 2026/2027, the Board will require to cover the risk of the Barclay funding being reduced or removed. 7.3. In addition, in order to reduce reliance on reserves, the Board need to reduce costs in the years up to 2029/2030. This cost reduction will need to be considered alongside workload and staffing requirements. 7.4. As previously reported to the Board (December 2025), a review will be undertaken on the reliance on Reserves into 2026/2027 and will include planning scenarios on how the estimated future funding shortfall can be managed. 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. Risk and Other Implications 9.1. There are no implications for risk in terms of the information contained in this report. 10. Equality Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to existing policy, function or strategy and, therefore, no impact assessment is required. 10.2. There is no requirement for a 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) Assistant Assessor and Electoral Registration Officer 5 May 2026 Previous References Report to Board - 2 June 2025 meeting entitled Review of Establishment ‘’Items for Noting’’ 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 101
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Assessor and Electoral Registration Officer Subject: Equality Reporting: Annual Employee Information Report – April 2025 to March 2026 1. Purpose of Report 1.1. The purpose of the report is to:- present to members of the Joint Board, the Equality Report: Annual Employee Information Report April 2025 – March 2026, for Lanarkshire Valuation Joint Board, attached as an appendix to the report 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. Lanarkshire Valuation Joint Board must have due regard to the need to eliminate unlawful discrimination, advance equality or opportunity and foster good relations under section 149 of the Equality Act 2010. As such, LVJB in compliance with the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012, as amended 2016, must publish reports on the progress it makes to ensure the equality duty is integral to the exercise of its functions, to ensure better performance of that duty. In accordance with The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2016, LVJB, having more than 20 employees, is required to publish gender pay gap information, a statement on equal pay and include information on occupational segregation every two years. This information is included in the Mainstreaming and Progress reports. 3.2. In April 2025, LVJB published the Mainstreaming Equalities Report and Equalities Outcomes in accordance with Regulation 4 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012, available on the Board’s website. 3.3. In April 2026, LVJB published an update to the report, attached as an appendix, which is also available on the Board’s website. 4. Employee Implications 4.1. None. 8 103
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5. Financial Implications 5.1. None 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. Risk and Other Implications 7.1. There are no implications for risk in terms of the information contained in this report. 8. Equality Impact Assessment and Consultation Requirements 8.1. 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. 9. Privacy Impact Assessment 9.1. Appropriate security measures have been put in place to protect any personal and sensitive personal information disclosed by employees to enable equality monitoring and reporting. Jacqueline Dell BSc MRICS Dip Rating AEA (Cert) Assessor and Electoral Registration Officer 5 May 2026 Previous References Report to Board on 3 June 2024 - entitled Equality Reporting: Employee Information Annual Report – April 2024 ‘’Items for Noting’’ Report to Board on 2 June 2025 - entitled Equality Reporting: Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029 “Items for Noting” List of Background Papers LVJB’s Equalities Report April 2025 – March 2029 LVJB’s Employee Information Report 2024 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 104
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1 Lanarkshire Valuation Joint Board Annual Employee Information Report April 2025 – March 2026 105
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2 Introduction Lanarkshire Valuation Joint Board (LVJB) is committed to embracing and implementing the principles of the Equality Act 2010 and its associated regulations. LVJB will provide electors, rate payers and council taxpayers of LVJB and its own staff a service provision, culture and working environment which is free from unlawful discrimination, harassment and victimisation, whilst advancing equality of opportunity and fostering good relations with all members of our community. These are the broad aims of the Equality Act 2010, and the Board respects, adopts and upholds them. To confirm its commitment to these aims, this report demonstrates where LVJB has already taken steps to uphold these principles. It also details actions currently underway; to embed the Equality Act 2010 into the functions of LVJB. The Equality Outcomes detail steps LVJB intends to take in the future to further embrace the objects of the Equality Act 2010 to ensure our service delivery meets the needs of all sectors of the population we service. We will promote and work with others, to ensure that all our stakeholders and employees are treated fairly and equally. The report covers the period April 2025 to March 2026 and covers LVJB’s workforce by age, band, grade, gender, disability, marital status, occupational segregation, pay, recruitment and training. This report explains how LVJB will carry out equality and human rights impact assessments across all areas of its workforce, and how it will be fair and accountable to its employees. With respect to the Equality Duty, the functions of Lanarkshire Valuation Joint Board are of a limited nature and are heavily prescribed by legislation. Jacqueline Dell Assessor and Electoral Registration Officer 106
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3 Introduction LVJB is committed to providing a working environment that embraces equalities issues and values diversity and fosters a culture which is free from unlawful discrimination, harassment, victimisation or bullying. One of the tools LVJB uses to evaluate the effectiveness of our equality measures is to monitor the make-up of staff annually. By doing this, we are better able to identify any equality issues in employment and act if required. Monitoring also enables us to understand the impact of our policies and procedures on the teams and identify any trends or patterns. As required by The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 LVJB has gathered information on the composition of its workforce and on the recruitment, development and retention of its employees with respect to their protected characteristics. In addition, LVJB to report on gender pay gap (every 2 years) and publish an equal pay statement (every 4 years). This information was last published in April 2025 and is available on our website www.lanarkshire-vjb.gov.uk. Monitoring under the Employment Duty is undertaken by LVJB. However, as LVJB has less than 100 employees it may not publish all the information if there is a risk that individuals could be identified by the data. The data from LVJB’s workforce was taken at 31 March 2026. Workforce Profile In October 2012 an employee verification exercise to capture relevant monitoring information across all the protected characteristics was carried out and this has continued annually. The information is used to ensure that LVJB has fair and open recruitment practices, that employees are given fair access to learning and development and promotion opportunities. Profile of Workforce by Gender Gender Percentage Female 58.18% Male 41.82% Profile of Workforce by Age Age Band Percentage Under 21 0.00% 21-29 18.18% 30-39 16.36% 40-49 27.27% 50-59 29.09% 60-65 9.09% over 65 0.00% 107
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4 Profile of Workforce by Ethnic Group Ethnic Group White White Scottish 83.64% Other White British 9.09% White Irish 1.82% White Gypsy/Traveller 0.00% White Polish 1.82% Other White 1.82% Mixed or Multiple Ethnic Group Mixed or Multiple Ethnic Groups 0.00% Asia Asian, Asian Scottish or Asian British: Pakistani, Pakistani Scottish or Pakistani British 0.00% Asian, Asian Scottish or Asian British: Indian, Indian Scottish or Indian British 0.00% Asian, Asian Scottish or Asian British: Bangladeshi, Bangladeshi Scottish or Bangladeshi British 0.00% Asian, Asian Scottish or Asian British: Chinese, Chinese Scottish or Chinese British 0.00% Other Asian 1.82% African African: African, African Scottish or African British 0.00% African: Other African 0.00% Caribbean or Black Caribbean or Black: Caribbean, Caribbean Scottish or Caribbean British 0.00% Caribbean or Black: Black, Black Scottish or Black British 0.00% Caribbean or Black: Other Caribbean or Black 0.00% Other Ethnic Other ethnic groups: Arab, Arab Scottish or Arab British 0.00% Not Disclosed 0.00% 108
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5 Profile of Workforce by Disability Disabled Not Disabled Not Declared 12.73% 38.18% 49.09% Profile of Workforce by Marriage and Civil Partnership Marital Status Percentage Married 49.09% Divorced 7.27% Single 29.09% Domestic Partner/Living Together 3.64% Prefer not to answer 10.90% Profile of Workforce by Occupation Segregation by Grade Grade Female Male Grade 1 14.55% 14.55% Grade 2 21.82% 9.09% Grade 3 12.73% 5.45% Grade 4 7.27% 7.27% Grade 5 0.00% 5.45% CO 1.82% 0.00% Profile of Workforce by Section and Gender Employee Category Female Male Clerical/Administration 36.36% 12.73% Valuation 16.36% 23.64% Management 3.64% 5.45% Senior Management 1.82% 0.00% 109
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6 Profile of Workforce by Age Band and Grade Age Band 1 2 3 4 5 CO under 21 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 21-29 7.27% 7.27% 1.82% 1.82% 0.00% 0.00% 30-39 5.45% 5.45% 3.64% 1.82% 0.00% 0.00% 40-49 7.27% 9.09% 5.45% 1.82% 3.64% 0.00% 50-59 3.64% 9.09% 7.27% 5.45% 1.82% 1.82% 60-65 5.45% 0.00% 0.00% 3.64% 0.00% 0.00% over 65 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% Profile of Workforce by Gender: Full/Part Time Gender Full Time Part Time Female 47.27% 10.90% Male 40.00% 1.82% Profile of Workforce by Age: Full/Part Time Age Band Full Time Part Time under 21 0.00% 0.00% 21-29 18.18% 0.00% 30-39 10.90% 5.45% 40-49 23.63% 3.64% 50-59 27.27% 1.82% 60-65 7.27% 1.82% over 65 0.00% 0.00% Summary Profile of Workforce LVJB’s workforce remains within the ages of 21 through to 65. The demographics of the workforce have changed when compared to the previous year, although there is a higher ratio of females to males, the gap is closing. In relation to our part time work force, this is predominately female, a lower percentage of males choosing to work part time. 110
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7 Equal Pay Statement In line with our commitment to achieve equal opportunities for all staff, LVJB supports the principle that all employees should receive equal pay for the same or like work or work rated as equivalent or of equal value. Employees are not discriminated against irrespective of their sex, age, race, disability, sexual orientation, gender reassignment, marriage/civil partnership, pregnancy, maternity, religion or belief. We will apply appropriate resources to achieving equal pay. The Equality Act 2010 defines a job evaluation scheme as a study undertaken to evaluate the jobs being done “in terms of the demands made on a person by reference to factors such as effort, skill and decision making”. LVJB adopted South Lanarkshire Council’s Competence Initiative Grading Scheme which includes a job evaluation undertaken by trained evaluators. This factor evaluation of jobs is used to determine the rate of the job and published for employees to view on the SLC intranet site. LVJB job grades operate based on broad bands. Where an employee is placed within the grade depends on the employee’s personal competence assessed using the Performance and Development Review process. LVJB has job families which are broad groupings of posts that are related either by similarity of tasks performed or transferability of knowledge and skills from one occupation to another. By using job families, the posts link into the Competence Initiative process whereby career progression can be identified within and out-with the broad band. Job families will identify career paths, promotion opportunities, career enhancement opportunities and new opportunities for development. LVJB participates in the “Delivering a Fairer Future” initiative by South Lanarkshire Council to encourage recruitment into non-traditional roles for men and women. Equal Pay Policy Objectives: • We will identify any unfair, unjust or unlawful practices that impact upon pay and take appropriate remedial action. • Ensure that pay arrangements remain free from bias. Equal Pay Policy Actions: • Equality and Diversity will continue to be a standing item on the monthly management team agenda. • LVJB’s Administration Manager will be responsible for conducting an equal pay audit and monitor pay regularly. • Continue to participate in SLC’s “delivering a fairer future” initiative which is a positive action programme designed to ensure barriers to career progression are eliminated. The programme seeks, among other things, to encourage recruitment into non-traditional roles for men and women. • Continue monitoring of training and development to ensure there is no bias towards gender, race or disability. 111
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8 • Continue to monitor return to work of those on maternity leave. • Equality and Diversity is a core required behaviour within the performance and development process and employees will continue to receive relevant equalities training. • Continue to ensure flexible working is not a barrier to promotion or career development. • Ensure where practicable there is a gender split on recruitment panels for all posts and provide training to managers on identifying and addressing gender bias. • Continue to use the approved job evaluation scheme when reviewing the grade of existing posts or when establishing grades for new posts. Performance and Development Review (PDR) Process The annual and 6 monthly interim PDR process facilitate communication between the employee and their line manager, allowing for discussion of performance, assessment of behaviours, competence, training requirements and career development. The process also provides managers with a framework to follow when setting individual key work objectives and the link to job families ensures they have agreed competencies for managing team and individual performance. Progression Guidelines The LVJB grades operate within broad bands, for example grade 1 has 4 levels each reflecting difference in tasks undertaken. Following job evaluation which determines the grade for the job, individual placing within the grade is dependent upon the employees’ personal competence, tasks undertaken and business need. Living Wage LVJB over the last 5 years has implemented measures to ensure relevant employees have benefited from the Living Wage. Gender Pay Gap Analysis Generally, the 3 main reasons for a gender pay gap within organisations are: occupational segregation, lack of flexible working and/or discrimination. Occupational segregation can be described in two ways. Firstly, horizontal segregation describes the position where men and women are concentrated in particular types of occupation and secondly, vertical segregation which describes the concentration of men and women into different levels of work for example at the top or bottom pay grades in an organisation. The gender pay gap is calculated by dividing the average (mean) hourly earnings of female employees by the average (mean) hourly earnings of male employees, showing this as a percentage and subtracting the figure from 100 percent. A 0.00 percent figure would indicate that for a particular category, there is no gender pay gap. Where women have higher average (mean) hourly earnings than men, the data are shown as a minus figure. 112
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9 The audit at 1 April 2026 shows the average hourly rate of male employees remains higher at £22.79 compared to the female equivalent of £21.66. However, the pay gap has reduced from 6.31% to 4.96%. Pay Gap Analysis - All Employees Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2025 21 37 £22.02 £20.63 6.31% 2026 23 32 £22.79 £21.66 4.96% A full statistical analysis of gender pay gap using employees’ average hourly earnings rate by grade was undertaken, detailed below. Pay Gap Analysis - Excluding Grade 5 and above Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2025 19 35 £20.34 £18.42 9.43% 2026 30 31 £20.02 £19.90 0.6% Pay Gap Analysis - Management Team Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2025 2 4 £37.97 £44.83 -18.07% 2026 3 3 £41.28 £46.78 -13.32% Pay Gap Analysis - Valuation Team (excludes management team) Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2025 14 12 £22.36 £18.82 15.83% 2026 13 9 £22.33 £22.41 -0.35% Pay Gap Analysis - Administration Team (excludes management team) Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2025 5 21 £14.69 £17.04 -16.00% 2026 7 20 £15.73 £17.56 -11.64% 113
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10 *is used where the numbers are low and may identify an individual. Employees salary at senior management level is currently published within the annual report. Pay Gap Analysis - All Employees by Grade Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2025 1 5 6 £13.85 £13.96 -0.79% 2025 2 8 21 £16.94 £17.19 -1.48% 2025 3 1 5 £* £22.24 -3.33% 2025 4 5 3 £32.04 £29.67 7.39% 2025 5 2 1 £37.97 £44.90 -15.43% 2025 CO 0 1 £0 £73.28 0.00% 2026 1 8 8 £14.50 £14.06 3.03% 2026 2 5 12 £16.99 £17.74 -4.41% 2026 3 3 7 £21.86 £23.75 -8.65% 2026 4 4 4 £32.97 £31.42 4.70% 2026 5 3 0 £41.28 £0.00 0.00% 2026 CO 0 1 0 £76.21 0.00% Pay Gap Analysis – Valuation Team by Grade (excludes Management Team) Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2025 1 1 1 £* £* -5.15% 2025 2 7 7 £16.92 £17.08 -0.95% 2025 3 1 3 £* £21.73 -1.06% 2025 4 5 1 £32.04 £* -12.98% 2025 5 0 0 £0.00 £0.00 0.00% 2025 CO 0 0 £0.00 £0.00 0.00% 2026 1 3 2 £13.93 £13.33 4.30% 2026 2 3 1 £16.34 £* -11.44% 2026 3 3 4 £21.86 £23.83 -9.01% 2026 4 4 2 £32.97 £30.76 6.70% 2026 5 0 0 £0.00 £0.00 0.00% 2026 CO 0 0 £0.00 £0.00 0.00% 114
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11 Pay Gap Analysis – Administration Team by Grade (excludes Management Team) Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2025 1 4 5 £14.11 £14.05 0.43% 2025 2 1 14 £* £17.25 -1.23% 2025 3 0 2 £0.00 £23.11 0.00% 2025 4 0 0 £0.00 £0.00 0.00% 2025 5 0 0 £0.00 £0.00 0.00% 2025 CO 0 0 £0.00 £0.00 0.00% 2026 1 5 6 £14.84 £14.26 3.91% 2026 2 2 11 £17.97 £17.70 1.50% 2026 3 0 3 £0.00 £23.65 0.00% 2026 4 0 0 £0.00 £0.00 0.00% 2026 5 0 0 £0.00 £0.00 0.00% 2026 CO 0 0 £0.00 £0.00 0.00% Pay Gap Analysis – Management Team by Grade Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2025 1 0 0 £0.00 £0.00 0.00% 2025 2 0 0 £0.00 £0.00 0.00% 2025 3 0 0 £0.00 £0.00 0.00% 2025 4 0 2 £0.00 £30.57 0.00% 2025 5 2 1 £37.97 £44.90 -15.43% 2025 CO 1 0 £0 £73.28 0.00% 2026 1 0 0 £0.00 £0.00 0.00% 2026 2 0 0 £0.00 £0.00 0.00% 2026 3 0 0 £0.00 £0.00 0.00% 2026 4 0 2 £0.00 £32.07 0.00% 2026 5 3 0 £41.28 £0.00 0.00% 2026 CO 0 1 £0.00 £76.21 0.00% 115
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12 Pay Gap Analysis - Analysis by Disability Year Non-Disabled (excludes not declared) Declared Disabled Average Non- Disabled hourly rate Average Disabled hourly rate Pay Gap (%) 2025 54 4 £20.98 £15.38 26.70% 2026 21 8 £22.14 £18.71 15.50% Pay Gap Analysis - Analysis by Ethnicity Year White Minority Ethnic Average White hourly rate Average Minority hourly rate Pay Gap (%) 2025 57 1 £21.16 £* 9.31% 2026 54 1 £22.13 £* -1.04% Occupational Segregation The tables below provide a breakdown of the key occupational areas and overall analysis by grade as a percentage of total staff. Occupational Segregation - by Gender, Ethnicity, Disability and Grade 2025 Grade Female Male White Minority Ethnic Disabled Non- Disabled (excludes not declared) 1 10.34% 8.62% 18.97% 0.00% 3.44% 3.44% 2 36.22% 13.80% 48.28% 1.72% 7.41% 20.68% 3 8.62% 1.72% 10.35% 0.00% 0.00% 6.89% 4 5.17% 8.62% 13.79% 0.00% 0.00% 6.89% 5 1.72% 3.45% 5.17% 0.00% 0.00% 1.72% CO 1.72% 0.00% 1.72% 0.00% 0.00% 0.00% A significant number of employees at 53.44% have chosen not to declare if they have a disability or not. This impacts upon the analysis of segregation of employees. 116
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13 Occupational Segregation - by Gender, Ethnicity, Disability and Grade 2026 Grade Female Male White Minority Ethnic Disabled Non-Disabled (excludes not declared) 1 14.55% 14.55% 29.09% 0.00% 10.34% 20.69% 2 21.82% 9.09% 30.91% 0.00% 3.45% 17.24% 3 12.73% 5.45% 16.36% 1.82% 6.90% 17.24% 4 7.27% 7.27% 14.55% 0.00% 3.45% 10.34% 5 0.00% 5.45% 5.45% 0.00% 0.00% 6.90% CO 1.82% 0.00% 1.82% 0.00% 0.00% 0.00% A significant number of employees at 49.09% have chosen not to declare if they have a disability or not. This impacts upon the analysis of segregation of employees. Occupational Segregation - by Service Area 2025 Admin Valuation Management Grade Female Male Female Male Female Male 1 8.62% 6.90% 1.72% 1.72% 0.00% 0.00% 2 24.14% 1.72% 12.08% 12.08% 0.00% 0.00% 3 3.45% 0.00% 5.17% 1.72% 0.00% 0.00% 4 0.00% 0.00% 1.72% 8.62% 3.45% 0.00% 5 0.00% 0.00% 0.00% 0.00% 1.72% 3.45% CO 0.00% 0.00% 0.00% 0.00% 1.72% 0.00% Occupational segregation - by Service Area 2026 Admin Valuation Management Grade Female Male Female Male Female Male 1 10.91% 9.09% 3.64% 5.45% 0.00% 0.00% 2 20.00% 3.64% 1.82% 5.45% 0.00% 0.00% 3 5.45% 0.00% 7.27% 5.45% 0.00% 0.00% 4 0.00% 0.00% 3.64% 7.27% 3.64% 0.00% 5 0.00% 0.00% 0.00% 0.00% 0.00% 5.45% CO 0.00% 0.00% 0.00% 0.00% 1.82% 0.00% Occupational Segregation - Part Time Employees by Grade and Gender 2025 2026 Grade Female Male Grade Female Male 1 14.29% 0.00% 1 0.00% 0.00% 2 71.43% 0.00% 2 28.56% 0.00% 3 14.29% 0.00% 3 42.86% 0.00% 4 0.00% 14.29% 4 14.29% 14.29% 117
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14 Returning to work after pregnancy For the period April 2025 to April 2026, no members of staff have been on maternity leave. Returning to work of disabled employees after sick leave relating to their disability Information is not disclosed for data protection purposes. However, disabled employees have been provided with all relevant supports, adaptations and reasonable adjustments to enable their continued employment. Grievance and Disciplinary Information is not disclosed for data protection purposes. Analysis of grievance and disciplinary does not point to any discriminatory practice. Recruitment, Development and Retention Access to Training Throughout LVJB’s Personal Development and Review process all employees are given access to learning and development opportunities. Funding for training for all staff is a difficult issue. Nevertheless, LVJB does have an internal training team, and makes full use of Learn Online provided by South Lanarkshire Council. In addition, LVJB ensures relevant training is available in all 3 disciplines, and where necessary funding is available in relation to external courses and seminars. Training Courses Attended 1 April 2025 to 31 March 2026 Female 62.90% Male 34.10% Disabled 30.43% Not Disclosed 22.20% Not Disabled 47.37% White-Scottish 76.66% White-Irish 0.23% White - Other 23.11% Other Asian 0.00% Under 21 0.00% 21-29 years 38.67% 30-39 years 15.79% 40-49 years 31.12% 50-59 years 12.36% 60-65 years 1.83% over 65 years 0.00% 118
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15 Recruitment and Retention monitoring LVJB advertises on ‘MyJobScotland’ which is the national jobs portal for all of Scotland’s 32 councils. Equal Opportunity Monitoring forms are issued to all applicants; however, the applicant can prefer not to say. Please note disability information is required as LVJB has a commitment that any disabled applicant who satisfies the minimum requirements will be invited for interview. Returns are analysed, of both successful and unsuccessful applicants, to identify any potential areas of disadvantage to those who share a relevant protected characteristic. Voluntary exit interviews are offered to employees leaving LVJB and results analysed. Recruitment Monitoring - by Gender, Disability, Ethnicity and Age for the period 1 April 2025 to 31 March 2026 Applied Interviewed Appointed Male 32.47% 25.81% 27.27% Female 67.53% 74.19% 72.73% Not Disclosed 0.00% 0.00% 0.00% Disabled 6.93% 5.65% 0.00% Not Disabled 93.07% 94.35% 100.00% Not Disclosed 0.00% 0.00% 0.00% Aged under 50 years 79.65% 79.84% 72.73% Aged over 50 years 20.35% 20.16% 27.27% Not Disclosed 0.00% 0.00% 0.00% White Scottish, British, Irish, Gypsy/Traveller, Polish, Other 80.52% 83.06% 100.00% Mixed or Multiple Ethnic Group 1.30% 0.81% 0.00% Asian, Asian Scottish or Asian British: Pakistani, Pakistani Scottish or Pakistani British, Indian, Indian Scottish or Indian British, Bangladeshi, Bangladeshi Scottish or Bangladeshi British, Chinese, Chinese Scottish or Chinese British, Other Asian 9.52% 6.45% 0.00% African: African, African Scottish or African British, Other African 3.46% 3.23% 0.00% Caribbean or Black Caribbean, Caribbean Scottish, or Caribbean British or Black: Black Scottish or Black British Other Caribbean or Black 0.00% 0.00% 0.00% Other Ethnic Other ethnic groups: Arab, Arab Scottish or Arab British 1.30% 1.61% 0.00% Not Disclosed 3.90% 4.84% 0.00% 119
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16 Employees who left LVJB – by Gender, Disability, Ethnicity and Age for the period 1 April 2025 to 31 March 2026 Female 83.33% Male 16.67% Disabled 16.67% Not Disabled 50.00% Not Disclosed 33.33% Black/Ethnic Minority 0.00% White 100.00% Under 21 0.00% 21-29 years 16.67% 30-39 years 25.00% 40-49 years 33.33% 50-59 years 16.67% 60-65 years 8.33% over 65 years 0.00% 120
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board Public Performance Report 2025/2026 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] present to members of the Joint Board for information, the Board’s Public Performance Report for the financial year 2025/2026 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the content of the report be noted. [1purpose] 3. Background 3.1. The report is titled ‘Lanarkshire Valuation Joint Board, Office of Assessor and Electoral Registration Officer, Public Performance Report 2025/2026’, and is attached as an appendix. 3.2. The report outlines Lanarkshire Valuation Joint Board’s (LVJB’s) performance in its core service delivery areas for the period 2025/2026. 3.3. The report will be posted on LVJB’s website. 4. Employee Implications 4.1. None 5. Financial Implications 5.1. None 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. Risk and Other Implications 7.1. There are no implications for risk in terms of the information contained in this report. 9 121
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8. Equality 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. 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 5 May 2026 Previous References None 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 122
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LANARKSHIRE VALUATION JOINT BOARD Office of Assessor and Electoral Registration Officer PUBLIC PERFORMANCE REPORT 2025/2026 General Lanarkshire Valuation Joint Board (LVJB) was formed at the local government re- organisation in 1996. The Board consists of eight Members from each of North and South Lanarkshire Councils, and oversees the functions of maintaining the Electoral Registers, the Council Tax Valuation List, and the Non-Domestic Valuation Rolls for the Lanarkshire area. The following report relates to the 2025/26 financial year. Non-Domestic Valuation Roll The Valuation Roll is a document which sets out the rateable values of all non- domestic properties in the valuation area. The rateable values shown in the Valuation Roll are used by the local authorities as the basis for the calculation of non-domestic rates bills. The Valuation Roll for Lanarkshire at the end of the period 2025/2026 contained 24,190 properties with a total rateable value as at 31/03/2026 of circa £1,199 billion (£1,199,806,495). In the year 2025/26, our staff processed 1,416 alterations to the roll to reflect new, amended, or demolished properties. The alterations measured do not reflect alterations where the overall value remains unchanged, changes to occupancy details or other administrative changes are not recorded as performance targets. The following table illustrates the performance for the period 2025/2026 set against in-house targets: - Performance Targets 2024/25 Target 2024/25 Actual 2024/25 Alter Valuation Roll within 3 months 77% 44% Alter Valuation Roll within 6 months 92% 54% 123
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The graph below illustrates LVJB performance levels from 1998/1999 to 2025/2026. The 3 monthly and 6 monthly targets were not met; current performance was in line with our expectations. In the year ahead of a Revaluation, resources must concentrate on the publication of the draft Revaluation Roll, which took place on 30 November 2025. Shortly thereafter the 2026 Revaluation Roll went live on 1 April 2026. At the same time, the valuation team were working towards the disposal of all 2023 Revaluation proposals, the statutory deadline being 30 September 2025, whilst dealing with appeals cited for hearing by the First-tier Tribunal. Continuing challenges regarding the recruitment and retention of qualified surveyors meant that our performance in this area was impacted. Across Scotland many offices have rebased their targets, based on previous performance and statutory demands. Within Scotland LVJB was an outlier, current targets are stringent and unachievable. Key Performance Indicators for Non-Domestic alterations have been amended for 2026/2027. Alter Valuation Roll within 3 months 60% Alter Valuation Roll within 6 months 80% 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% Percentage of Changes Notified W ithin Tim e Year Valuation Roll Notified < 3 months Notified < 6 months 124
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Council Tax Valuation List This Valuation List details the addresses of all domestic properties and their allocated council tax band, which is based on the market value of the property as of April 1991. Local Authorities use these bands to calculate annual council tax bills. During 2025/2026, our staff added 2,145 new dwellings to the Valuation List and deleted 816 dwellings. As of 31 March 2026, the list contained 343,298 entries (including domestic garages). Additionally, in accordance with The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993, some 176 council tax entries had their band increased as a result of a material increase in the value of the dwelling, essentially due to significant alterations being carried out, and the subsequent sale of the property. There were 7,981 sales of domestic properties notified to LVJB during the period 2025/2026. The following table illustrates the performance for the period 2025/2026 set against in-house targets: - Performance Targets 2025/26 Target 2025/26 Actual 2025/26 New houses added to Council Tax List within 3 months 87% 93% New houses added to Council Tax List within 6 months 92% 98% The graph below illustrates LVJB performance levels from 1998/1999 to 2025/2026: - 30% 40% 50% 60% 70% 80% 90% 100% Notified of New Band W ithin Tim e Year Council Tax Valuation List Notified < 3 months Notified < 6 months 125
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Targets set for council tax in the period 2025/2026 were met with performance being maintained. Internal targets for the period 2025/2026 have been maintained at the following levels:- New houses added to Council Tax List within 3 months 87% New houses added to Council Tax List within 6 months 92% Electoral Register The Electoral Register is a list of people eligible to vote at elections. As at 31 March 2026 it contained 527,507 electors. The principal activities of the period 2025/2026 within our electoral registration service delivery area centred on maintaining the completeness and accuracy of the registers. Rolling Registration activity, introduced in 2000 to assist in maintaining the Electoral Register, continued throughout 2025/2026 with the bulk of the registration applications being received via the central government online registration system (www.gov.uk/register-to-vote). Elections: During the period 2025/2026 there was a Scottish Parliamentary by-election held for the Hamilton, Larkhall and Stonehouse constituency on 5 June 2025. Canvass: The annual canvass of electors began on 1 July 2025 through to 30 November 2025. All Electoral Registration Officers in Great Britain were required to match, specified data they hold for registered electors, against the Department for Work and Pensions’ Customer Information System dataset, which is already used in the electoral registration process to verify an applicant's identity. Almost 263,800 households matched with the DWP dataset, thereafter those matched households were issued with an email and/or letter (canvass communication A - CCA). The CCA advised who was on the register at that address, whilst detailing no return was required, unless there was a change in the household. Where the data held did not match with the DWP, initially a canvass form is issued, circa 59,000 canvass forms were issued, a response being required. Where a response is not received, a further communication is then issued in the form of a letter (canvass communication B - CCB) circa. 39,000 households failed to respond and received CCBs. The household visit element, the final stage of the canvass proceeded in August 2025, with circa 38,700 properties being personally canvassed. The canvass was concluded successfully, and the registers were published on 1 December 2025. 126
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The canvass reforms have also allowed for the use of e-communications that include telephone and email contact, 9,215 emails were issued and 4,600 phone calls were made to reduce the number of door knocks required. Elections Act 2022: With the introduction of the Elections Act 2022, further new measures were introduced by the UK Government, this year, which only apply to UK Parliamentary elections, by- elections and recall petitions. The 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, 43,467 electors did not renew. As a result, 43,467 electors received cancellation letters, confirming that they had 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 an elector’s postal vote arrangements for the Scottish Parliamentary election nor local government elections, should they have one. Legislation Changes: The Absent Voting at Scottish Parliament and Local Government Elections (Signature Refresh) (Miscellaneous Amendment) (Scotland) Order 2025 removed the requirement for Electoral Registration Officers to undertake, the Scottish (devolved) postal vote signature refresh exercise, timetabled in January 2026. The 5,800 absent voters who would have been required to provide a new signature in January 2026, will not need to do so until January 2027. Integrity: To ensure the completeness and accuracy of the Electoral Register, LVJB’s Integrity Plan was used again to identify and manage patterns of activity that might indicate potential registration integrity issues. LVJB have checks and controls in place to detect and prevent any electoral malpractice. Checks are also built into both the Annual Canvass Plan and individual Election Plans. Electoral Reform (UK): The Representation of the People Bill was laid before the House of Commons on 12 February 2026. The Bill makes provisions extending the right to vote to 16 and 17 year olds, other aspects include, introducing UK issued bank cards as acceptable voter identification requirements and amendments to the registration timetable. Electoral Reform (Scottish Parliament) The Private Members Bill - Absent Voting (Elections in Scotland and Wales) Bill gained Royal Assent at the end of October 2025. Thereafter the Absent Voting (Miscellaneous Amendment) (Scotland) Order 2026 and the Absent Voting (Miscellaneous Amendment) (Scotland) Regulations 2026 were approved by the Scottish Parliament in February 2026. This secondary legislation will permit access to the UK Government’s Online Absent Voting Application system, allowing voters to apply online for absent votes for Scottish Parliamentary and local government elections (devolved elections) whilst aligning identity checks too. These changes are likely to be implemented in November 2026. 127
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Work continues through the Scottish Assessors’ Association to consider the requirements and administrative arrangements for the planned implementation of the online absent voting applications in Scotland later this year. The Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2025 introduced new emergency proxy arrangements for those accompanying someone to a medical appointment to be eligible for an emergency proxy vote. A further change to proxy voting allows for the replacement of a nominated proxy voter if that person is unable to vote in person at the polling station. The Order also amends the deadline for emergency proxy vote applications for those detained in prison, allowing them to apply irrespective of when they were originally detained. The Order will allow voter registration by making a declaration of local connection for ‘looked after’ or formerly ‘looked after’ children, available to those aged under 21. The Scottish Elections (Representation and Reform) Act 2025 received Royal Assent late January 2025 and came into force throughout 2025. The Act establishes the Electoral Management Board for Scotland as a formal statutory body corporate. Whilst prohibiting "dual mandates," disqualifying sitting MPs, House of Lords peers, and potentially local councillors from simultaneously serving as Members of the Scottish Parliament. Boundaries Scotland: The Review of Scottish Boundaries was approved and reflected in the Electoral Registers published on 1 December 2025, effective for the Scottish Parliamentary election on 7 May 2026. Customer Satisfaction Users of the Joint Board’s services were sampled at random throughout 2025/2026 for their comments on the services provided by LVJB. The questionnaires include a section on gender, ethnicity, and disability to enable service monitoring on equalities issues. If you receive such a questionnaire, please take the time to complete it and respond. The results of these questionnaire returns are important to us, and comments received are used to assist the development of LVJB services to meet the needs of our customers. In the year 2025/2026 customer care has improved, with 59% indicating they received a service which exceeded expectations, against 32.7% in the previous year. A further 25% reported a service slightly better than expected and were fairly satisfied, against 15.4% the previous year. Results from the 2025/2026 Customer Satisfaction Survey are contained in the two pie charts below. 128
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Website The Board's website (www.lanarkshire-vjb.gov.uk) includes a host of useful information on the Assessor’s functions and the processes involved in making proposals against entries in the Valuation Roll and Council Tax List. There is the facility to download application forms relating to Electoral Registration. In addition, there is an announcements area that is regularly updated. The website is compatible with mobile devices and has pre-installed accessibility software, ‘Recite’, which reads the page contents to users if required. Very Poorly 8% As Expected 8% Exceeded Expectations/Very Satisfied 59% Slightly better than expected/Fairly satisfied 25% Customer Care Analysis 1 April 2025 to 31 March 2026 Very Poorly As Expected Exceeded Expectations/Very Satisfied Slightly better than expected/Fairly satisfied Very Good 50% Good 17% Fair 25% Very poor 8% Customer Care Analysis 1 April 2025 to 31 March 2026 (Speed of Response) Very Good Good Fair Very poor 129
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The website also has useful links to the Scottish Assessors’ Association Portal (www.saa.gov.uk) which provides a single point of access to the valuation for non- domestic rating and council tax alongside electoral registration information on a Scotland-wide basis. The site also provides a number of user interactive services, such as how to lodge a proposal against a council tax band or a Valuation Roll entry. Equal Opportunities Lanarkshire Valuation Joint Board is committed to achieving equal opportunities in all aspects of our business and in relationships with all our stakeholders. This means ensuring that services, facilities, and employment opportunities are accessible and receptive to the values and the diversity needs within the community. In meeting this commitment, we shall aim to prevent, as well as eliminate, any form of discrimination that occurs in the workplace or in service delivery. We aim to provide good quality services which users can access freely without prejudice, discrimination and/or harassment. Details of our Equal Opportunities Policy and our Mainstreaming Equalities Report can be viewed on our website, together with our Annual Employee Information Report. To comply with our equality’s duties: In April 2025 LVJB published the Mainstreaming Equalities Report and Equality Outcomes 2025 to 2029 in accordance with the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and the Equality Act 2010 (Specific Duties) (Scotland) Amendment Regulations 2016. This includes an equal pay statement and gender pay gap information along with information on occupational segregation and this is available on our website. Under the specific employment duty, LVJB as a listed authority, are required to publish pay gap information every two years and in accordance with The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2016, having more than 20 employees, LVJB is now required to publish gender pay gap information, a statement on equal pay, and include information on occupational segregation. This information is included on our Annual Employee Information Report 2026 which is available on our website. Contacting LVJB Address: Lanarkshire Valuation Joint Board Ground Floor David Dale House 45 John Street Blantyre G72 OAA Telephone: 01698 476000 E-mail: assessor@lanarkshire-vjb.gov.uk ero@lanarkshire-vjb.gov.uk Website: www.lanarkshire-vjb.gov.uk 130
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board Efficiency Gains 2025/2026 1. Purpose of Report 1.1. The purpose of the report is to:- present to members of the Board, for information, the Board’s efficiency gains for the financial year 2025/2026 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 – Efficiency Gains 2025/2026 and is attached as an appendix. 3.2. The report outlines Lanarkshire Valuation Joint Board’s efficiency measures implemented in the last financial year, detailing both cashable and non cashable efficiency savings, and identifying whether each is recurring or non-recurring. 4. Employee Implications 4.1. None. 5. Financial Implications 5.1. A total of circa £476,748 of efficiency gains have been identified over the period 2025/2026. This is split between £234,848 of cashable efficiency gains and £241,900 of non-cashable gains. 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. Risk and Other Implications 7.1. There are no implications for risk in terms of the information contained in this report. 8. Equality Impact Assessment and Consultation Requirements 8.1. 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. 10 131
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8.2. There is no requirement for a 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) Assessor and Electoral Registration Officer 5 May 2026 Previous References Report to Board on 2 June 2025 entitled – “LVJB Efficiency Gains 2024/25”. 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 132
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Appendix 1 LANARKSHIRE VALUATION JOINT BOARD - EFFICIENCY GAINS 2025/2026 Theme Description of Efficiency Measure Cash Releasing (List recurring and non-recurring separately Impact on service delivery and performance / other information PR The provision of a facility to make canvass returns electronically Recurring (although variable from year to year) £21,605 cashable Introduction of Electronic Canvass Returns has resulted in cash savings, on postage and administrative sorting and scanning. The provision of an alternative method of making a response to the annual canvass has resulted in both direct and indirect budgetary savings for the Board. PR Outgoing Canvass Mail Saving Recurring (although variable from year to year) £99,960 cashable Outgoing Canvass Mail Savings with use of Critiqom compared to Royal Mail Business Standard Tariff Business Account. SS The use of the shared service facility of the Scottish Assessors Association’s Portal (www.saa.gov.uk) Recurring (although variable from year to year) £241,400 non-cashable The implementation of the centralised online customer focused shared service initiative has negated the requirement for Lanarkshire Valuation Joint Board (LVJB) to both develop and host similar functionality. The actual cost of maintaining and developing the Scottish Assessors’ Association (SAA) Portal for 2025/26 was £265,400; LVJB’s contribution was £24,000. SB The creation of new files in electronic format (instead of creating paper documents and then digitising) Recurring (estimate) £1,000 part-cashable Staff, since March 2020 have utilised electronic systems to create Valuation Roll and Council Tax Valuation List amendment records instead of creating, printing, checking, and scanning. Efficiencies due to less consumables being used and lower staff costs – no printing, scanning and filing. SB Use of email to issue electoral forms and letters Recurring (although variable from year to year) £39,916 cashable Savings in postage costs as a result of the issuing of electoral forms and letters via email rather than by post. 133
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Appendix 1 Theme Description of Efficiency Measure Cash Releasing (List recurring and non-recurring separately Impact on service delivery and performance / other information SB Use of bulk email facilities to issue Self Catering Unit Audit Recurring (although variable from year to year) £120 cashable Savings in printing, paper, scanning, and postage costs as a result of issuing, yearly Self-Catering Unit Audit, via email rather than by post. SB Assessor Information Notices relating to rental questionnaires issued and returned through the Scottish Assessors’ Association’s Portal (www.saa.gov.uk) Recurring (although variable from year to year) £3,500 cashable Savings in printing, paper, and scanning costs as a result of directing the stakeholder to return information required in electronic format via the Scottish Assessors’ Association’s Portal. O Cancelation of Personal Identifier Refresh £6,500 cashable Savings in printing, paper, postage due to the cancellation of the personal identifier refresh. SB Bulk Landlord, Assessor Information Notices, issued and received via email Recurring (although variable from year to year) £2,864 cashable Savings in printing, paper, postage, and scanning costs because of issuing a bulk request to stakeholders and received a return in an electronic format. SB Production of Valuation Roll and Council Tax Valuation List electronically for public inspection Recurring (although variable from year to year) £5,294 cashable Savings in printing, binding, paper, and postage. SB Issue of Draft Revaluation Notice and Revaluation Notice to both North and South Lanarkshire Council Recurring (in the year preceding the Revaluation year, every 3 years) £5,469 cashable Savings in postage costs as a result of issuing 2026 Draft Revaluation Notices and Revaluation Notices electronically to both North and South Lanarkshire Council. 134
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Appendix 1 Theme Description of Efficiency Measure Cash Releasing (List recurring and non-recurring separately Impact on service delivery and performance / other information SB Recurring savings as a result of undertaking an electronic annual canvass Recurring (although variable from year to year) £49,120 cashable Savings in printing, postage, reduction in canvasser salaries. TOTAL £476,748 Theme: PR: Procurement; WP: Workforce Planning; AM: Asset Management; SS: Shared Services; SB: Streamlining Bureaucracy; O: Other 135
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 2026 Report by: Assessor and Electoral Registration Officer Subject: Monitoring of Complaints (1 April 2025 to 31 March 2026) 1. Purpose of Report 1.1. The purpose of the report is to:- provide statistics and information on all complaints received by the Joint Board for the period 1 April 2025 to 31 March 2026 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. Following the introduction of LVJB’s revised Complaints Handling Procedure, in March 2013, a record of complaints is now reported to the quarterly Board meetings. Additionally, members also receive a report covering information on complaints received by the Board on an annual basis. 3.2. The Scottish Public Sector Ombudsman (SPSO) further revised the Complaints Handling Procedure (CHP) effective from 1 April 2021. This was the subject of a report that was noted by the Board in March 2021 titled: LVJB’s Revised Complaints Handling Procedure. 3.3. In March 2022 the SPSO refreshed the Key Performance Indicators (KPI’s) Guidance and LVJB comply with the guidance therein. 4. Current Position 4.1. The definition of a complaint adopted is ‘any expression of dissatisfaction about LVJB’s action or lack of action, or about the standard of service provided by LVJB or on LVJB’s behalf.’ This does not however extend to complaints about the rateable value or banding of a property or to the refusal to register an elector or grant a postal vote since in all these areas there are rights of appeal to independent judicial bodies. The data being collected on complaints received by the Joint Board is being categorised by:- ‘Upheld’ (the complaint was upheld, and action may be required as a result), ‘partially upheld’ (the complaint was only partly upheld, and some action may be required as a result) and ‘not upheld’ (no further action required) 11 137
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The reason for the complaint whether upheld or not Action taken as a result of upheld complaints Changes made or proposed to service delivery as a result of complaints received Equal opportunities monitoring of complaints 4.2. Other information gathered includes response times in line with adopted standards for dealing with complaints, together with information on the area of the Board’s services where the complaint was received. 5. Summary 5.1. During 2025/2026 one complaint was received in the period covered by this report. It related to non-domestic valuation matters, and it was classified as not having been upheld. This is in comparison to 2024/2025 where a total of 21 complaints were received. 5.2. Below is a breakdown of the complaints received during 2025/26, giving cognisance to the performance indicators of the SPSO. Such indicators are designed to help monitor and identify any trends. 5.3. Indicator 1 – the total number of complaints received. During 2025/2026 one complaint was received. Total Number of Complaints Council Tax 0 Non-Domestic 1 Electoral Registration 0 Total 1 5.4. Indicator 2 – the number and percentage of complaints at each stage, that were closed in full within the set timescales. Response Timescales Stage 1 Stage 2 (100% resolved) Council Tax 0 0 Non-Domestic 0 1 Electoral Registration 0 0 Total 0 1 The complaint received was escalated to stage 2 – Investigation. Stage 2 complaints should be resolved within 20 working days. In this circumstance, the complaint was resolved in 6 working days. 5.5. Indicator 3 – the average time, in working days, taken to respond to complaints at each stage. Due to their only being one complaint, at stage 2, the average response time was 6 days. 5.6. Indicator 4 – the outcome of complaints at each stage. Stage 1 complaints can be summarised as follows:- • No stage 1 complaints were received 138
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Stage 2 complaints can be summarised as follows: - • Resolved at stage 2 100% • Upheld complaints 0 • Not upheld complaints 1 6. Complaints to the Ombudsman 6.1. No complaints were referred to the Scottish Public Services Ombudsman (SPSO) as at the time of writing this report. 7. Employee Implications 7.1. All employees are encouraged to provide honest and transparent services to all stakeholders, with an emphasis on customer care. 8. Financial Implications 8.1. None. 9. Climate Change, Sustainability and Environmental Implications 9.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 10. Risk and Other Implications 10.1. There are no implications for risk in terms of the information contained in this report. 11. Equality Impact Assessment and Consultation Requirements 11.1. 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. 11.2. There is no requirement for consultation in respect of this report. 12. Privacy Impact Assessment 12.1. 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 5 May 2026 Previous References Report on Revised Complaints Handling Procedure noted 3 December 2012 LVJB’s Revised Complaints Handling Procedure noted 1 March 2021 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 139
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h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 1 June 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 Nothing to report. 3.1.2. Elections Act 2022 The main provisions of this Act for UK elections have already been implemented, and the only process still to be undertaken is the overseas renewal process due to start in July 2026. All overseas electors are required to renew their application every 3 years, correspondence will be issued to affected electors between 1 July and 1 November, to invite them to renew their application and their absent vote arrangement. Anyone who does not renew within the legislated timetable will see their application expired. 3.1.3. Electoral Reform (Scottish Parliament) The Scottish Parliament (Elections etc.) (Miscellaneous Amendments) Order 2025 introduced new emergency proxy arrangements for those accompanying someone to a medical appointment to be eligible for an emergency proxy vote. A further change to proxy voting allows for the replacement of a nominated proxy voter if that person is unable to vote in person at the polling station. The Order also amends the deadline for emergency proxy vote applications for those detained in prison, allowing them to apply irrespective of when they were originally detained. The Order will allow voter registration by making a declaration of local connection for ‘looked after’ or formerly ‘looked after’ children, available to those aged under 21. 12 141
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The Scottish Elections (Representation and Reform) Act 2025 received Royal Assent late January 2025 and came into force throughout 2025. The Act establishes the Electoral Management Board for Scotland as a formal statutory body corporate. Whilst prohibiting "dual mandates," disqualifying sitting MPs, House of Lords peers, and potentially local councillors from simultaneously serving as Members of the Scottish Parliament. 3.1.4. Electoral Reform (UK Parliament) The Representation of the People Bill was laid before the House of Commons on 12 February 2026. The Bill makes provisions extending the right to vote to 16 and 17 year-olds. Other aspects of the Bill include introducing UK issued bank cards as acceptable voter identification requirements and amendments to the registration timetable. 3.1.5. Private Member Bill – Absent Voting (Elections in Scotland and Wales) The Private Members Bill - Absent Voting (Elections in Scotland and Wales) Bill gained Royal Assent at the end of October 2025. Thereafter the Absent Voting (Miscellaneous Amendment) (Scotland) Order 2026 and the Absent Voting (Miscellaneous Amendment) (Scotland) Regulations 2026 were approved by the Scottish Parliament in February 2026. This secondary legislation will permit access to the UK Government’s Online Absent Voting Application system, allowing voters to apply online for absent votes for Scottish Parliament and Local Government elections (devolved elections) whilst aligning identity checks too. These changes are likely to be implemented in November 2026. Work continues through the Scottish Assessors’ Association to work through the requirements and arrangements for the planned implementation of the online absent voting applications in Scotland later this year. 3.1.6. Elections Held Since Last Board Meeting Since the last Board meeting there has been one election, the Scottish Parliamentary election, held on 7 May 2026. Following the election, the Returning Officers will provide the Electoral Registration Officer with details in relation to those electors who have had their postal votes rejected. Thereafter, each elector with a rejected postal vote will be written to, to inform them that their vote at the Scottish Parliamentary election was rejected. 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 2026 to 1 May 2026. Having just completed running roll for the financial year end, changes processed at this stage are few. All running roll processed was within three months of the alteration. During the month of June, resources will again concentrate in the main on running roll, to ensure, where possible, our three-monthly key performance indicators are met. 3.2.2. 2017 Valuation Roll Appeals (Revaluation and Running Roll) A summary of the position with regards to 2017 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, one appeal has been resolved, leaving 12 outstanding in total. 142
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3.2.3. 2023 Valuation Roll Proposals (Revaluation and Running Roll) Appendix 1.4 table 1 details 2023 Revaluation proposals and appeals. Since the last meeting we have received one additional appeal, with 44 of our 2023 decision notices having been appealed in total. In the last quarter, three of these appeals have been resolved, therefore in total 26 appeals have now been resolved with the taxpayer or their agent, and 18 remain outstanding with the Local Taxation Chamber for citing at a later date. Appendix 1.4 table 2 shows that 662 running roll proposals during the 2023 period have been received to date, with 163 new proposals having been received in the last quarter. Of the 662 received, 437 have been dealt with, 69 resolved in the last quarter. The valuation team continue to progress the remaining 225 outstanding Running Roll proposals, ahead of statutory deadlines. To date one appeal has been lodged with the Local Taxation Chamber. 3.2.4 2026 Revaluation The 2026 Revaluation came 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. At present the team are beginning to receive and acknowledge 2026 Revaluation proposals. It is anticipated the bulk of the proposals will be received towards the deadline date for submission, which is 31 July 2026. 3.3. Council Tax 3.3.1 New Houses A summary of the position for the period 1 April 2026 to 1 May 2026 is contained at Appendix 2.2. To date 195 new houses have been added to the Valuation List, 96% of which being added within 3 months, against a target of 87%. 3.3.2. Proposals and Appeals Appendices 2.3 and 2.4 contain information on the outstanding Council Tax proposals and appeals. In the last quarter, the team have disposed of 55 Council Tax proposals. Irrespective of validity, each Council Tax proposal and appeal is fully investigated and any errors on banding uncovered are rectified. On 1 May 2026 there were 147 Council Tax proposals and appeals still to be resolved. At Appendix 2.4, of the eight resolved since 1 April 2026, three resulted in a change to Council Tax band. 4. Staffing 4.1. Recruiting, Departures and Arrivals Since the last Board meeting, a Trainee Valuer and a Divisional Valuer have left the organisation. In the same period, we have recruited a Clerical Assistant, a Divisional Valuer and two Trainee Valuers. Further, a Divisional Assessor role has opened, and a Divisional Valuer has been appointed internally. 143
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During the last 3 months recruitment has focussed on the following roles: Assistant Assessors, Principal Technician, Divisional Assessor, 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 have been no complaints received. 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. Risk and Other Implications 9.1. There are no implications for risk in terms of the information contained in this report. 10. Equality Impact Assessment and Consultation Requirements 10.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function, or strategy and, therefore, no impact assessment is required. 10.2. There is no requirement for consultation in respect of this report. 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 11 May 2026 Previous References Progress Update Report for Board meeting of 2 March 2026 List of Background Papers None 144
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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 145
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Alterations made to the Valuation Roll (including appeal adjustments) between 01 April 2026 and 01 May 2026 Area AS AT 01 APRIL 2026 ADDED DELETED ALTERED AS AT 01 MAY 2026 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS TOTAL RV North Lanarkshire 11,721 325,653,235 2 49,750 2 52,350 2 0 11,721 325,650,635 South Lanarkshire 12,469 874,454,260 0 0 1 0 2 -19,600 12,468 874,434,660 LVJB total 24,190 £1,200,107,495 2 £49,750 3 £52,350 4 -£19,600 24,189 £1,200,085,295 Appendix 1.1 146
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Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period : 1 April 2026 to 1 May 2026 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 5 5 100.00% 0 0.00% 0 0.00% South Lanarkshire 1 1 100.00% 0 0.00% 0 0.00% LVJB totals 6 6 100.00% 0 0.00% 0 0.00% Appendix 1.2 147
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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 May 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 May 2026 North Lanarkshire 4,726 4,720 0 £0 6 £347,100 6 South Lanarkshire 4,553 4,550 0 £0 3 £664,100 3 LVJB total 9,279 9,270 0 £0 9 £1,011,200 9 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 May 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 May 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 1.3 148
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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 May 2026 Appeals dealt with by Assessor by 01 May 2026 Appeals still outstanding at Local Taxation Chamber on 01 May 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 25 11 14 £12,223,100 0 LVJB total 1403 1403 44 26 18 £13,121,300 0 2. Running Roll Proposals Area Running Roll Proposals received since 01 April 2023 Proposals Determined by Assessor by 01 May 2026 Proposals now Appealed to Local Taxation Chamber Appeals dealt with by Assessor by 01 May 2026 Appeals still outstanding at Local Taxation Chamber on 01 May 2026 Rateable Value of outstanding appeals at Local Taxation Chamber Proposals / Appeals Outstanding as at 01 May 2026 North Lanarkshire 264 189 0 0 0 0 75 South Lanarkshire 398 248 1 0 1 £20,750 150 LVJB total 662 437 1 0 1 £20,750 225 Appendix 1.4 149
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Council Tax Subjects as at 01 May 2026 ENTRIES AS AT 01/05/2026 ADDITIONS DELETIONS CURRENT ENTRIES BAND 'D' EQUIVALENT BAND NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL A 51848 36046 87894 1 4 5 0 0 0 51849 36050 87899 34568 24035 58603 B 38213 30958 69171 3 11 14 1 0 1 38215 30969 69184 29724 24088 53812 C 20874 27229 48103 12 3 15 0 0 0 20886 27232 48118 18566 24207 42773 D 18822 22949 41771 15 30 45 0 0 0 18837 22979 41816 18837 22979 41816 E 17905 21361 39266 14 23 37 0 3 3 17919 21381 39300 23544 28092 51636 F 11002 14768 25770 20 39 59 0 0 0 11022 14807 25829 17911 24061 41972 G 3229 7538 10767 3 15 18 0 0 0 3232 7553 10785 6329 14791 21120 H 173 602 775 0 2 2 0 0 0 173 604 777 424 1480 1904 TOTAL 162066 161451 323517 68 127 195 1 3 4 162133 161575 323708 149903 163733 313636 'D' EQIV. 149817 163565 313382 85 172 257 1 4 5 149903 163733 313636 JOINT BOARD TOTALS 01/04/2026 01/05/2026 Increase TOTAL CHARGEABLE ENTRIES North 162066 162133 67 South 161451 161575 124 Total 323517 323708 191 BAND 'D' EQUIVALENT North 149817 149903 86 South 163565 163733 168 Total 313382 313636 254 Appendix 2.1 150
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Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2026 to 1 May 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 68 65 95.59% 3 4.41% 0 0.00% South Lanarkshire 127 123 96.85% 3 2.36% 1 0.79% LVJB totals 195 188 96.41% 6 3.08% 1 0.51% Appendix 2.2 151
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Summary of Council Tax Proposals/Appeals received and dealt with as at 1 May 2026 Valid Proposals/Appeals outstanding @ 1 April 2026 Proposals/Appeals received since 1 April 2026 Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 North Lanarkshire 29 5 5 South Lanarkshire 42 11 3 LVJB total 71 16 8 Invalid Proposals/Appeals outstanding @ 1 April 2026 Proposals/Appeals received since 1 April 2026 Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 North Lanarkshire 25 6 0 South Lanarkshire 29 8 0 LVJB total 54 14 0 Combined Proposals/Appeals outstanding @ 1 April 2026 Proposals/Appeals received since 1 April 2026 Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 North Lanarkshire 54 11 5 South Lanarkshire 71 19 3 LVJB total 125 30 8 Appendix 2.3 152
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Summary of resolution of Council Tax Proposals/Appeals Between 1 April 2026 and 1 May 2026 Valid Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 5 2 1 2 0 0 South Lanarkshire 3 2 0 1 0 0 LVJB total 8 4 1 3 0 0 Invalid Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 0 0 0 0 0 0 South Lanarkshire 0 0 0 0 0 0 LVJB total 0 0 0 0 0 0 Combined Proposals/Appeals completely resolved 01/04/2026 to 01/05/2026 Number withdrawn Number abandoned Number adjusted Number dismissed by LTC Number adjusted by LTC North Lanarkshire 5 2 1 2 0 0 South Lanarkshire 3 2 0 1 0 0 LVJB total 8 4 1 3 0 0 Appendix 2.4 153
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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 % 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% February 2026 28 2.72% 49 4.76% Nil 0% 77 1030 7.46% February 2025 171 1174 14.56% March 2026 34 3.00% 12 1.06% Nil 0% 46 1133 4.06% March 2025 133 1166 11.41% Averages for 12 27.6 2.36% 44.25 3.83% Nil 0% 71.91% 1169.50 6.19% 127.66 1185.75 10.80% 154