Agenda Document Pack - Lanarkshire Valuation Joint Board - 02/06/2025
South Lanarkshire Council · 2 June 2025
Back to Lanarkshire Valuation Joint Board — 2 June 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Tuesday, 27 May 2025 Dear Councillor Lanarkshire Valuation Joint Board The Members listed below are requested to attend a meeting of the above Board to be held as follows:- Date: Monday, 02 June 2025 Time: 14:00 Venue: By Microsoft Teams and Committee Room 1, The business to be considered at the meeting is listed overleaf. Yours sincerely Paul Manning Clerk to the Board Members Walter Brogan (Convener), Jim Reddin (Depute Convener), Bob Burgess, Janine Calikes, Ross Clark, Colin Dewar, Martin Hose, Margaret Hughes, Lesley Jarvie, Tom Johnston, Gavin Keatt, Mark McGeever, Alex McVey, Nicky Shevlin, Anne Thomas Substitutes Mathew Buchanan, Monique Equi, Geri Gray, Cal Johnston-Dempsey, Richard Nelson, Carol Nugent, Norman Rae, Margaret B Walker 1
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BUSINESS 1 Declaration of Interests 2 Minutes of Previous Meeting Minutes of the meeting of the Lanarkshire Valuation Joint Board held on 3 March 2025 submitted for approval as a correct record. (Copy attached) 5 - 12 Monitoring Item(s) 3 Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board Report dated 20 May 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 13 - 16 Item(s) for Noting 4 Internal Audit Annual Assurance Report 2024/2025 Report dated 5 May 2025 by the Executive Director (Finance and Corporate Resources). (Copy attached) 17 - 28 Item(s) for Decision 5 Annual Governance Statement Report dated 9 May 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 29 - 36 6 2024/2025 Annual Report and Accounts - Lanarkshire Valuation Joint Board Report dated 20 May 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 37 - 84 7 Revenue Budget Strategy 2026/2027 to 2028/2029 - Lanarkshire Valuation Joint Board Report dated 20 May 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 85 - 90 8 Lanarkshire Valuation Joint Board - Service Plan – 1 April 2025 to 31 March 2028 Report dated 20 May 2025 by the Assessor and Electoral Registration Officer. (Copy attached) 91 - 110 9 Convener and Depute Convener Remuneration - Lanarkshire Valuation Joint Board Report dated 12 May 2025 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 111 - 114 Item(s) for Noting 2
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10 Change in Membership of the Board Report dated 14 May 2025 by the Clerk to the Lanarkshire Valuation Joint Board. (Copy attached) 115 - 116 11 Review of Establishment Report dated 20 May 2025 by the Assistant Assessor and Electoral Registration Officer. (Copy attached) 117 - 126 12 Equality Reporting - Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029 Report dated 20 May 2025 by the Assistant Assessor and Electoral Registration Officer. (Copy attached) 127 - 170 13 Lanarkshire Valuation Joint Board Public Performance Report 2024/2025 Report dated 20 May 2025 by the Assessor and Electoral Registration Officer. (Copy attached) 171 - 182 14 Lanarkshire Valuation Joint Board Efficiency Gains 2024/2025 Report dated 15 May 2025 by the Assessor and Electoral Registration Officer. (Copy attached) 183 - 186 15 Monitoring of Complaints (1 April 2024 to 31 March 2025) Report dated 15 May 2025 by the Assistant Assessor and Electoral Registration Officer. (Copy attached) 187 - 190 16 Progress Update Report dated 20 May 2025 by the Assessor and Electoral Registration Officer. (Copy attached) 191 - 204 Urgent Business 17 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 3 March 2025 Convener: Councillor Walter Brogan, South Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Margaret Hughes, Councillor Jim Reddin (Depute), Councillor David Robb (substitute for Councillor Anne Thomas) South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar, Councillor Lynsey Hamilton, Councillor Cal Johnston- Dempsey (substitute for Councillor Janine Calikes) Councillors’ Apologies: North Lanarkshire Council Councillor Lesley Jarvie, Councillor Tom Johnston, Councillor Alex McVey, Councillor Nicky Shevlin, Councillor Anne Thomas South Lanarkshire Council Councillor Janine Calikes, Councillor Martin Hose, Councillor Gavin Keatt, Councillor Mark McGeever Attending: Lanarkshire Valuation Joint Board C Maxwell, Assessor and Electoral Registration Officer; J Dell, Assistant Assessor and Electoral Registration Officer Clerk’s Office P Manning, Clerk to the Board; S Jessup, Administration Assistant; S McLeod, Administration Officer, South Lanarkshire Council Treasurer’s Office J Taylor, Treasurer to the Board; Y Douglas, Audit and Compliance Manager Also Attending: Audit Scotland A Hyslop, Trainee Auditor; P Murray, Senior Audit Manager 1 Declaration of Interests No interests were declared. 2 Minutes of Previous Meeting The minutes of the meeting of the Lanarkshire Valuation Joint Board held on 2 December 2024 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. Councillor Hamilton entered the meeting following consideration of this item of business 2 5
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3 Revenue Budget Monitoring 2024/2025 - Lanarkshire Valuation Joint Board A report dated 31 January 2025 by the Treasurer was submitted:- providing an update on the 2024/2025 revenue budget providing a forecast for the year to 31 March 2025 providing actual expenditure at 24 January 2025 The financial forecast to 31 March 2025 was a transfer to Reserves of £0.414 million, compared to a budgeted transfer from Reserves of £0.400 million which meant that the Board’s Reserves would be in a better position than budgeted by £0.814 million. An explanation for the improved position was detailed in the report. At the end of 2023/2024, the Board had carried forward £1.975 million into 2024/2025. Taking this, together with the forecast transfer to Reserves, would result in a balance of £2.389 million being carried into 2025/2026. As at 24 January 2025, the projected outturn variance was an underspend of £0.814 million, which reflected current staffing levels and expected recruitment timescales moving forward. The actual spend to 24 January 2025 was a net income position of £0.491 million which reflected the timing of spend, income received to date and was indicative of the forecast position for 2024/2025. The Board decided: (1) that the forecast to 31 March 2025 of an underspend of £0.814 million, as detailed in Appendix A to the report, be noted; and (2) that the actual expenditure to 24 January 2025 of a net income position of £0.491 million, as detailed in Appendix A to the report, be noted. [Reference: Minutes of 2 December 2024 (Paragraph 3)] 4 Internal Audit Plan 2025/2026 A report dated 4 February 2025 by the Executive Director (Finance and Corporate Resources) was submitted:- setting out the requirements and responsibilities of the new Global Internal Audit Standards (GIAS), Application Note: Global Internal Audit Standards in the UK Public Sector and the Code of Practice for the Governance of Internal Audit in UK Local Government, applicable from 1 April 2025 requesting approval of the revised Internal Audit Mandate and Charter requesting endorsement of the Audit Strategy requesting approval of the proposed Internal Audit Plan for 2025/2026 To assist Lanarkshire Valuation Joint Board (LVJB) to provide assurances on the internal control environment to members of the Board and constituent authorities, a professional and objective Internal Audit Service was established under a Service Level Agreement between LVJB and South Lanarkshire Council Internal Audit Department for the provision of internal audit services that were in accordance with recognised, applicable internal audit standards. In previous years, the internal audit service had been delivered within the context of an Internal Audit Charter and a set of Internal Audit Standards known as the Public Sector Internal Audit Standards (PSIAS). From 1 April 2025, those Standards would be replaced by the GIAS. The new Standards were issued by the Internal Audit Standards Board and endorsed by the Chartered Institute of Internal Auditors. The Standards set out a role for those ‘charged with governance’ within an organisation. For LVJB, the Board was the body ‘charged with governance’. 6
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The Standards were based on 15 core principles and set out across the following 5 domains:- Purpose of Internal Auditing Ethics and Professionalism Governance of the Internal Audit function Managing the Internal Audit function Performing Internal Audit Services Compliance with the Standards continued to be a self-assessment exercise to be reported on an annual basis. The outcome of this first self-assessment exercise would be reported within the 2025/2026 Annual Assurance Report, with the first external assessment for the South Lanarkshire Council Internal Audit Service anticipated to be in 2027/2028. A summary of the main changes in the GIAS were detailed in paragraph 4.9 of the report. The current audit process was being reviewed to ensure compliance and an action plan was being developed as required. One new requirement set out within the GIAS was the development of an Internal Audit Mandate and Charter. The revised Charter required a focus on the mandate under which the service was delivered. The Charter also set out roles, responsibilities and expectations regarding management support of the internal audit service. The GIAS required that this mandate be granted by the Board, as it was charged with governance. A copy of the proposed Internal Audit Mandate and Charter was attached as Appendix 2 to the report. A further element, referenced in the Standards, was the development of an Audit Strategy which would underpin the 2025/2026 Annual Internal Audit Plan and supported the strategic objectives of the organisation. The Audit Strategy was attached as Appendix 3 to the report, with the broad aims detailed in paragraph 4.16 of the report. This Strategy reflected the need for effective consultation as part of the planning process. Whilst reflecting the requirements of the new Standards in principle, time would be allocated within the 2025/2026 Internal Audit Plan to further develop the Strategy to ensure that this was robust and fully supported delivery of the internal audit service. The role of the Board was set out in the GIAS Domain III – Governing the Internal Audit Function, attached as Appendix 1 to the report, the main elements of which were summarised in the report. The Internal Audit Plan 2025/2026, attached as Appendix 4 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 2025/2026 had paid cognisance to the GIAS, reflecting the requirements for organisational independence and confirming that the Chief Internal Auditor was suitably qualified and experienced to effectively deliver the service. Audit assignments undertaken in 2025/2026 and the Annual Report for this year and future years would reflect the requirements of the new Standards. The proposed programme of work included producing an Internal Audit Annual Report for 2024/2025 by June 2025. The 2025/2026 Annual Internal Audit Assurance report would be presented to a future meeting of the Board. 7
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The Board decided: (1) that the requirements and responsibilities of the new Global Internal Audit Standards (GIAS), Application Note: Global Internal Audit Standards in the UK Public Sector and the Code of Practice for the Governance of Internal Audit in UK Local Government, applicable from 1 April 2025, be noted; (2) that the Internal Audit Mandate and Charter, attached as Appendix 2 to the report, be approved; (3) that the Audit Strategy, attached as Appendix 3 to the report, be endorsed; and (4) that the Internal Audit Plan for 2025/2026, attached as Appendix 4 to the report, be approved. [Reference: Minutes of 3 June 2024 (Paragraph 5)] 5 Duty to Report to the Scottish Parliament on the Number of Assessors and Availability of Resources A report dated 19 February 2025 by the Assessor and Electoral Registration Officer was submitted requesting approval of a draft report to fulfil the Board’s duty to report to the Scottish Parliament on the number of assessors and the availability of resources. Under Section 42 of the Non-Domestic Rates (Scotland) Act 2020, valuation joint boards established by an order under section 27(7) of the Local Government etc (Scotland) Act 1994, and valuation authorities, from whom functions had not been delegated to such a board by virtue of section 27(8) of the Act, must, in each reporting year, prepare a report to the Scottish Parliament on:- the number of assessors and depute assessors appointed by the Board or authority holding office on 1 April in that year whether that number was sufficient for the proper exercise of the functions of those assessors and depute assessors in relation to non-domestic rates whether the Board or authority had sufficient resources for the proper exercise of its functions in relation to non-domestic rates such other matters relating to non-domestic rates as the Board or authority considered appropriate The report required to be submitted to the Scottish Parliament by 31 May in the reporting year. The first reporting year was 2025 and reports were to be submitted 3 yearly thereafter. A copy of the proposed report for submission to the Scottish Parliament was attached as Appendix 1 to the report. The Board decided: that the report on the number of assessors and the availability of resources, attached as Appendix 1 to the report, be approved for submission to the Scottish Parliament. 8
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6 Lanarkshire Valuation Joint Board - Annual Audit Plan 2024/2025 The Board considered the Lanarkshire Valuation Joint Board Audit Plan for 2024/2025, dated February 2025, 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 2024/2025 be noted. 7 Change in Membership of the Board A report dated 10 February 2025 by the Clerk was submitted on a change to North Lanarkshire Council’s membership of the Lanarkshire Valuation Joint Board. At the meeting of North Lanarkshire Council held on 19 December 2024, it had been agreed that Councillor Nicky Shevlin replace Councillor James McPhilemy as a member of the Lanarkshire Valuation Joint Board. The Board decided: that it be noted that Councillor Nicky Shevlin had replaced Councillor James McPhilemy as a member for North Lanarkshire Council on the Lanarkshire Valuation Joint Board. 8 Lanarkshire Valuation Joint Board - Service Plan – 1 April 2022 to 31 March 2025 – Annual Update A report dated 14 February 2025 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 2022 to 31 March 2025. The current Service Plan, approved by the Board on 7 March 2022, set out the Board’s key business areas over the period from 1 April 2022 to 31 March 2025. 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. The Board decided: that the report be noted. [Reference: Minutes of 4 March 2024 (Paragraph 6)] 9
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9 Lanarkshire Valuation Joint Board - Risk Register Update 2025 A report dated 12 February 2025 by the Assistant Assessor and Electoral Registration Officer was submitted on the review and update of Lanarkshire Valuation Joint Board’s Risk Register for 2025. 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 and to document new risks which had emerged. The review had identified 39 risks, which had been categorised as follows:- 4 as high risk 18 as medium risk 17 as low risk The updated register was attached as Appendix 1 to the report. The Risk Scoring Matrix, which explained the allocation of inherent and residual risk, was attached as Appendix 2 to the report. The Assistant Assessor and Electoral Registration Officer responded to members’ questions in relation to:- providing clarification regarding internal and external fraud the current number of employees and what the shortfall was in terms of full establishment how many employees worked from home the number of risks detailed in the report whether there were sufficient resources to carry out the forthcoming non-domestic revaluation whether the current bulk printing and mailing contract had mitigated the identified risk The Board decided: that the report be noted. [Reference: Minutes of 4 March 2024 (Paragraph 7)] 10 Progress Update A report dated 13 February 2025 by the Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities an update on performance issues affecting the future direction of the Joint Board the Assessor’s delegated powers in relation to staffing 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. Due to the ongoing difficulties being experienced in terms of recruiting qualified staff and the increased workload in relation to changes introduced by the Non-Domestic Rates (Scotland) Act 2020 and associated Regulations, the management team, with the assistance of the Head of Personnel Services, South Lanarkshire Council, would be carrying out a review of the existing staffing structure to ensure that the relevant resources were available to enable the Service to continue to effectively undertake its statutory duties. A report on the outcome of this review would be submitted to a future meeting of the Board. 10
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The Assessor and Electoral Registration Officer provided an update on further progress that had been made in terms of recruitment. The Assessor and Electoral Registration Officer responded to a member’s question in relation to staff training and whether there was a payback clause for trainees that left their employment. The Board decided: that the report be noted. [Reference: Minutes of 2 December 2024 (Paragraph 8)] 11 Urgent Business There were no items of urgent business. 11
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Monitoring 2025/2026 - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide an update on the 2025/2026 Revenue Budget provide the forecast for the year to 31 March 2026 provide actual expenditure as at 18 April 2025 [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 2025/2026, summarised in Table 1 at paragraph 5.4, be noted; and (2) that the forecast to end March 2026 of a break-even position, and the actual to date as at 18 April 2025, both shown in Appendix A, 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 2025/2026. 3.2. The report provides an update on the Lanarkshire Valuation Joint Board Revenue Budget (section 5) and details the financial position as at 18 April 2025 (detailed in Appendix A). 4. Employee Implications 4.1. None 5. Financial Implications 5.1. In December 2024, the Board approved a net budget of £4.064 million for 2025/2026. This is funded by council requisitions (£1.532 million from each council) and £1.000 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 2025 has been received which confirms councils’ Barclay allocation for the year 2025/2026. The impact of this is detailed in sections 5.3 to 5.4. 3 13
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5.3. Barclay Funding: The Budget set in December 2024 assumed a Barclay allocation of £0.718 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 2025 confirmed the amount due to each council was an additional £0.009 million per council meaning an additional £0.018 million will be transferred to the Board and will increase the 2025/2026 Budget by that amount. 5.4. As a result of the Barclay Grant confirmation, the level of anticipated spend for 2025/2026 has been revised and the budgets for Net Expenditure and Funding from requisitions and Reserves have both been increased by a £0.018 million. The budget realignments are detailed in Table 1 and included in the monitoring report in Appendix A. Table 1: Revised Budget 2025/2026 2024/2025 £ Base Net Expenditure Budget (December 2024) 4.064 Plus Increase in Barclay Funding (section 5.3) 0.018 Revised Net Expenditure Budget 4.082 Funded by: Requisitions and Reserves (December 2023) 4.064 Plus Increase in Council Requisitions for Barclay Funding (section 5.3) 0.018 Revised Funding from Requisitions and Reserves 4.082 5.5. Summary of 2025/2026 Budget: These adjustments take the overall net budget to £4.082 million. This revised budget is included in Appendix A. 5.6. Period 1 Monitoring Position: Appendix A shows that as at 18 April 2025, the projected outturn variance is break-even. 5.7. This break-even position reflects an underspend of £0.200 million in Employee Costs offset by a reduced use of Reserves. The Employee Cost underspend reflects current staffing levels, expectations regarding the recruitment process for vacant posts and an estimate of turnover. 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 18 April 2025 is £0.287 million. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Board’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 14
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8. Integrated Impact Assessment and Consultation Requirements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy, and therefore, no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in this report. Jackie Taylor Treasurer 20 May 2025 Previous References None List of Background Papers Revenue Budget 2025/2026 – Lanarkshire Valuation Joint Board – 2 December 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 15
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Appendix A LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 18 April 2025 (No.1) Annual Budget Projected Outturn Projected Outturn Variance Against Budget (Over) / Under % Variance Year to Date Actual 12/07/24 Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,045 2,845 200 under 6.6% 191 1 Property Costs 0 0 0 - 0.0% 0 Supplies & Services 159 159 0 - 0.0% 77 Transport & Plant 5 5 0 - 0.0% 0 Administration Costs 459 459 0 - 0.0% 19 Payments to Other Bodies 31 31 0 - 0.0% 0 Financing Charges 14 14 0 - 0.0% 0 Total Controllable Exp. 3,713 3,513 200 under 5.4% 287 Total Controllable Inc. (18) (18) 0 - 0.0% 0 Net Controllable Exp. 3,695 3,495 200 under 5.4% 287 Add Central Support Costs (Office Accommodation £0.208m and Central Administration £0.179m) 387 387 0 - n/a 0 Total Budget 4,082 3,882 200 under 4.9% 287 Funded By: North Lanarkshire Council (1,541) (1,541) 0 - 0.0% (128) South Lanarkshire Council (1,541) (1,541) 0 - 0.0% (128) Transfer To / (From) Reserves (1,000) (800) (200) under recovered 20.0% 0 2 Net Budget 0 0 0 - n/a 31 Variance Explanations 1 Employee Costs: The forecast underspend reflects current vacant posts for which the recruitment is ongoing. For the purposes of the forecast position, staff in post and posts that are in the process of recruitment have been costed to the end of the financial year. An assumption has also been made regarding further turnover of staff throughout the financial year, based on previous experience. This will continue to be monitored throughout the year as any further vacancies will impact on the forecast for the year. 2 Transfers To / (From) Reserves: The use of Reserves is reduced by £0.200m to reflect the underspend in Employee Costs (refer 1). 16
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Executive Director (Finance and Corporate Resources) Subject: Internal Audit Annual Assurance Report 2024/2025 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 2024/2025 provide an independent audit opinion on the adequacy and effectiveness of LVJB’s framework of governance, risk management and control arrangements for the year ended 31 March 2025 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- (1) that the content of this 2024/2025 Internal Audit Annual Report be noted; and (2) that it be noted that the opinion expressed within this report informs LVJB’s 2024/2025 governance statement. 3. Background 3.1. South Lanarkshire Council (SLC) delivers an internal audit service to Lanarkshire Valuation Joint Board (LVJB) that conforms with a set of internal audit standards that ensure a professional, independent and objective internal audit service is delivered that supports good governance within an organisation. 3.2. In 2024/2025, the applicable standards were the Public Sector Internal Audit Standards (PSIAS) (revised 1 April 2017), compliance with which was mandatory under Section 95 of the Local Government (Scotland Act) 1973. From 1 April 2025, the new Global Internal Audit Standards are applicable (as reported to the Board on 3 March 2025). 3.3. The Standards require that a Quality Assurance and Improvement Programme (QAIP) is in place to provide assurance that internal audit activity is conducted in accordance with an Internal Audit Charter, that it operates in an efficient and effective manner and that it is perceived to be adding value and improving operations. Previous assessment applicable to PSIAS (the applicable Standards for 2024/2025) confirmed that South Lanarkshire Council’s internal audit function generally conformed to PSIAS. 4 17
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3.4. The Internal Audit service is governed by the terms and conditions agreed in an annual Service Level Statement (SLS) between SLC and LVJB. The agreement details Internal Audit’s service objectives and plans for delivery of the service. Obligations attach to both parties under this agreement, including performance targets. 3.5. On an annual basis, a plan of work, derived from a risk evaluation of each suggested audit area, is attached to the Service Level Statement. The agreed Plan of work for 2024/2025 is outlined in Appendix One and summarised in section 5. 3.6. Each piece of agreed audit work is discussed with the Assessor and Electoral Registration Officer prior to the issue of a final report and progress with the implementation of actions is monitored by the Assessor and Electoral Registration Officer on a regular basis. The findings from the agreed plan of work are outlined in section 6 below. 3.7. The objective of an internal audit service is to evaluate and improve the effectiveness of governance, risk management and control processes. The purpose of this report is to provide an independent audit opinion on the overall adequacy and effectiveness of LVJB’s framework of governance, risk management and control arrangements based on audit work undertaken in 2024/2025. 4. Link to LVJB’s Objectives and Top Risks 4.1. LVJB’s objective is to deliver equitable, customer-focused, professional valuation and electoral services for all of its stakeholders. The internal audit service seeks to support this through the delivery of a risk-based plan of internal audit work each year that tests the processes and procedures that deliver this objective. 5. Internal Audit Workload and Performance – 2024/2025 Workload – 2024/2025 5.1. All of the planned audit work for 2024/2025 was concluded prior to the issue of this Annual Assurance Report. The work was conducted in conformance with PSIAS and included:- the provision of the 2023/2024 Annual Assurance Report to the Board assurances on shared systems controls in relation to systems operated by SLC and shared with LVJB, such as Fusion follow-up of progress with the implementation of audit actions recommended during 2023/2024 audits a review of the controls within the process to apply for a Voter Authority Certificate presentation of the draft 2025/2026 Internal Audit Plan and the revised Internal Audit Mandate, Charter and Strategy to the Board for approval an overview of the new Global Internal Audit Standards and the roles and responsibilities of the Board towards Internal Audit under the Standards 5.2. The date that draft audit findings were issued to LVJB is outlined in Appendix Two. 5.3. PSIAS requires the internal audit function to demonstrate engagement with clients to ensure the Audit Plan, agreed at the outset of the year, continued throughout the year, to address known and emerging risks. To satisfy this requirement, feedback was gathered whilst delivering the Plan in year and no amendments were considered necessary. There was no work, in addition to the planned assignment, requested 18
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during 2024/2025 but some advice and guidance was provided to LVJB management in relation to the benefits of:- using the internal audit fraud risks / controls template, when reviewing the organisation’s risk register, to assess completeness of the inclusion of fraud risks and corresponding controls to mitigate those risks within the corporate risks register the Institute of Internal Auditor’s (IIA) ‘Three Lines’ approach when assessing the completeness of assurances that controls are in place and working effectively to mitigate key risks for the organisation Further work will be undertaken later in 2025 to consider this when LVJB review their corporate Risk Register. Performance – 2024/2025 5.4. Delivery of an effective and efficient internal audit service requires good performance in three key areas - delivery of audit work within agreed budget days, issue of reports timeously following completion of audit fieldwork and prompt agreement of findings and recommendations with clients. Performance is outlined in Appendix Three. 5.5. These requirements have been met for the 2024/2025 Plan. All work has been completed prior to the issue of this 2024/2025 Annual Assurance Report and within the budget agreed for the 2024/2025 Audit Plan. A final audit report for the core assignment (I923263 – Voter Authority Certificate application process) has been issued, with the findings and recommendations agreed by LVJB. 5.6. The Board is asked to note the workload and performance in relation to the delivery of the internal audit service for 2024/2025. 6. Basis of Audit Opinion 6.1. The opinion expressed within this report (see 8.4) has been based primarily on:- the output from the audit work included within LVJB’s 2024/2025 Internal Audit Plan 6.2. Together with reliance on the following areas of assurance that have also been considered in the expression of an overall audit opinion for the year:- outputs of audits on shared systems within SLC the work of LVJB’s External Auditors in relation to the 2023/2024 financial year Area of Assurance – Internal Audit Plan 2024/2025 6.3. Detailed below are a summary of the key findings from areas which were the subject of internal audit work in 2024/2025:- I923263 – Voter Authority Certificate application process 6.4. The main area of audit work in 2024/2025 related to a review of the process through which voters can apply for a Voter Authority Certificate. 6.5. The Elections Act 2022 introduced by the UK Government and in accordance with the Voter Identification Regulations 2022, any person wishing to vote (in person, including as a proxy) for UK Parliamentary general elections (and UK by-elections or 19
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recall petitions)1 now needs to produce an accepted form of photographic identification (ID) to prove their identify before they will be issued with a ballot paper at a polling station. 6.6. If a person does not have the necessary ID to cast their vote, they can apply, in advance, for a Voter Authority Certificate (VAC) (which contains their name and photo) or an Anonymous Elector’s Document (AED) (which contains their elector number and photo). Applications for a VAC or AED are free of charge and are either submitted online (gov.uk) or a paper application can be sent to the voter’s local Electoral Registration Office for processing (all AED applications are paper format). 6.7. When LVJB receive an application for a VAC or AED they need to process (“determine”) the application, and the objective of the audit was to obtain assurance that LVJB are determining VAC and AED applications in line with the controls outlined in relevant guidance and, in doing so, they are working to mitigate key risks in this area. 6.8. The key risk that the issue of certificates aims to mitigate is electoral fraud (where someone is able to cast a vote that they are not entitled to do). There is an inherent risk that a fraudulent VAC or AED application could be made, but, following audit work, it would appear that the likelihood that a fraudulent application for an ID certificate would be approved is low - the Electoral Services Team have demonstrated an awareness of the need to be alert of suspicious applications and they are undertaking the required verification checks in line with the statutory guidance, rejecting applications when they cannot satisfy themselves of an applicant’s identify and, integral to the determination process, are also ensuring that an applicant is on the electoral register before they approve the issue of a certificate, and this works to ensure only those entitled (and registered) to vote are able to do so. The team are processing applications in line with the relevant guidance timeously and this mitigates the risks of reputational damage attached to an applicant not being able to cast their vote because their application has not been processed correctly / on time. 6.9. Voter ID applications contain personal (and potentially sensitive) data and the ERO has a duty to ensure compliance with the requirements of the UK GDPR and Data Protection Act 2018 as a data breach could have a significant impact, including fines and reputational damage for LVJB and potential harm for the applicant if their personal information is accessed and used inappropriately. Assurance was obtained that staff have taken steps to mitigate data protection risks by enforcing a clear desk policy, utilising systems access controls and systems permission restrictions, retaining hard copy application documentation in a defined, and now locked, location until destruction and taking extra precautions with the more sensitive AED application data by significantly restricting access both in terms of those processing and by storing documentation in a separate secure locked location within the Manager’s office. Based on these observations, it would appear that the likelihood that an applicant’s personal data is accessed by an unauthorised third party is low. 6.10. The portal contains a good audit trail to show the actions taken for an application, when and by whom and the status of the application is clear at all stages throughout the process. This has facilitated internal audit when forming an opinion on the processes in place. 1 Voters are not required to supply voter ID for Scottish Parliamentary or local Government elections. 20
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6.11. Considering all of the audit findings, it is Internal Audit’s opinion that reasonable assurance has been obtained that the processes in place within the Electoral Services Team are supporting LVJB to ensure that VAC and AED applications are being processed in line with guidance and the controls in place aim to mitigate key risks in this area. 6.12. LVJB have reviewed the VAC application storage arrangements following the audit and are now storing the VAC applications in locked cabinets to ensure access is fully restricted. Given this action and the assurance obtained during the audit, there are no further audit recommendations being made. 6.13. Although the likelihood that key risks would materialise is deemed to be low, LVJB should nevertheless remain mindful of the impact that a data breach, issue of a certificate based on fraudulent documentation or failure to issue a certificate in enough time for an applicant to cast their vote could have on the organisation and continue to satisfy themselves that controls remain in place, going forward and in particular during busy pre-election periods, to mitigate known risks. I924250 - Formal Follow-Up 6.14. To comply with Internal Audit Standards, formal audit testing is undertaken to independently assess the level of implementation of recommendations. In general, sample testing of progress with the implementation of actions is completed to provide independent evidence that the implementation of recommendations has led to tangible improvements in the control environment and that identified risks have been mitigated. LVJB’s performance in delivering audit recommendations is reported to the Board as part of this annual report. 6.15. The main area of audit work in 2023/2024 that required follow up during 2024/2025 related to a review of the process through which businesses lodge non-domestic rate (NDR) “proposals” with LVJB (whereby the business requests that LVJB review the “rateable value” set for their business for the year commencing 1 April 2023). The objective of the audit was to seek assurances that LVJB were adhering to statutory requirements. 6.16. The original audit work in 2023/2024 involved a review of the process followed in LVJB to record, process and acknowledge each proposal and review of the audit trail, for a sample of actual proposals received, to obtain assurance LVJB administration and valuation teams were adhering to their own internal guidance as well as statutory requirements. 6.17. The original audit testing obtained assurances, for the sample timeframe tested, that:- proposals were being recorded on LVJB systems timeously after receipt the valuation teams were recording that they had reviewed the submissions for completeness the Audit and Information Management team were performing the prescribed checks, recording these and then responding to the businesses submitting the proposals (per valuation team instructions) acknowledgement letters or requests for additional information were sent within the statutory timescales to the businesses submitting the proposals 21
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6.18. On the basis of these findings and the level of testing that was possible, it was Internal Audit’s opinion following completion of the original audit work that substantial assurance was obtained that the processes in place at LVJB support them in adhering to their own defined internal processes and the statutory communication steps / timescales and that decisions are being communicated timeously to proposers. 6.19. On that basis, no significant audit recommendations were made given the assurances obtained, however, two minor recommendations were agreed that aimed to enhance monitoring for future revaluation exercises - these recommended (1) an update to the process workflow and use of consistent categorisation of proposals in the Adest system and (2) enhancements to monitoring to ensure ratepayers were submitting revaluation evidence and information in the statutory 56-day timescale. 6.20. Progress with the implementation of these actions was followed up during 2024/2025 and it was confirmed that action had been taken to implement both recommendations – the workflow chart was updated to reflect the actual process and team involved and instructions on the category to be used for revaluations in Adest was included. The monitoring report was also updated and now has an additional column showing the submission date which better facilitates calculation of the days passed for monitoring against the 56-day deadline and the addition of a simple date formula in each monitoring report run can aid this calculation. Although the recommendation was to run the report weekly, the service has deemed that monthly review is sufficient as the latest timelapse would be 32 days meaning monthly monitoring will still identify any cases before the 56-day deadline. 6.21. Audit testing has concluded that LVJB has taken steps and made good progress in ensuring the risks identified in the original audit is being mitigated by implementing agreed audit actions. I925291 – Shared Systems 6.22. LVJB continues to share some financial and Human Resource systems with SLC and the overall audit opinion for LVJB is informed by the assurances obtained from systems’ audits carried out by Internal Audit for SLC. 6.23. During 2024/2025, this shared systems work continued to relate to the significant project to replace the core finance and HR system, used by SLC and shared with LVJB, with Oracle Fusion cloud. Implementation during 2024/2025 has involved changes to some of the financial, procurement and personnel processes in place. 6.24. Internal Audit work on Oracle Fusion has been ongoing since 2022/2023. Work in 2024/2025 focused mainly on post implementation support within Cash Management. A rolling programme to test key processes is now planned to start in 2025/2026. It is intended that this will seek to provide assurance of robust internal controls within new processes. The outcome of this work will be captured within the 2025/2026 Annual Assurance report that will be reported to the Board in June 2026. 22
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Area of Assurance – External Audit 6.25. LVJB’s external auditors, Audit Scotland, undertook the 2023/2024 financial audit during 2024/2025 and provided an unqualified opinion in relation to LVJB’s financial statements. Findings from external audit work in relation to the year ended 31 March 2025 will be considered in due course when interim output becomes available. 7. LVJB Performance – Delivery of Audit Actions 2024/2025 7.1. PSAIS placed a responsibility for monitoring progress with the delivery of audit actions with the Chief Internal Auditor to ensure that recommendations are effectively implemented. Two audit actions were due to be completed by LVJB during 2024/2025 and follow-up work (6.14 – 6.21) has confirmed that action has been taken to implement these as applicable. There were no external audit actions. 7.2. One improvement action was recommended following the completion of the Voter Authority Certificate application audit. The action has been implemented prior to the issue of this annual assurance report (6.12). 8. Summary of Overall Assurance and Audit Opinion 8.1. 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. The procuring of an internal audit service to test and report on control arrangements does not negate the importance of management continually monitoring the effectiveness of internal controls that are in operation. The internal audit service cannot be expected to give total assurance that control weaknesses or irregularities do not exist. The audit opinion is based upon the audit work undertaken during the year and knowledge of LVJB’s wider governance, risk management and control arrangements. 8.2. LVJB activities are closely governed by statute, and as a result, there is little scope for LVJB to select what activities it undertakes in the financial year. External pressures that can put a strain on LVJB’s resources are acknowledged. 8.3. All of the work undertaken by Internal Audit, including any shared system audits and the reports produced by External Audit, whether of an investigative or routine nature, help to inform an opinion on whether the internal controls that LVJB has in place are adequate. 8.4. In 2024/2025, the Internal Audit opinion is that, overall, reasonable assurance can be placed on the adequacy and effectiveness of LVJB’s framework of governance, risk management and control arrangements for the year ending 31 March 2025 (see 3.7). 8.5. The Board is asked to note the audit findings and consider the opinion expressed during preparation of LVJB’s Annual Governance Statement. 9. Employee Implications 9.1. The Internal Audit Section within SLC covers the planned audit work but employees in LVJB also contribute to the work by supplying documentation and information as requested and by discussing and agreeing recommendations. 23
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9.2. 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. 10. Financial Implications 10.1. The total charge to LVJB for the Internal Audit service is based on the work plan agreed in the SLA. The total charge for services delivered in 2024/2025 was £9,550. 11. Climate Change, Sustainability and Environmental Implications 11.1. There are no implications for Climate Change, sustainability or the environment in terms of the information contained in this report. 12. Other Implications 12.1. LVJB’s external auditors, Audit Scotland, may consider the findings of Internal Audit in forming an opinion on the organisation as part of their annual audit. 13. Integrated Impact Assessments and Consultation Arrangements 13.1. 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. 13.2. The Assessor and Electoral Registration Officer is consulted in advance of every planned audit assignment and following completion of fieldwork. Jackie Taylor Executive Director (Finance and Corporate Resources) 5 May 2025 Previous References Internal Audit Annual Assurance Report 2023/2024 (3 June 2024) List of Background Papers Service Level Statement for Lanarkshire Valuation Joint Board 2024/2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Yvonne Douglas, Internal Audit Manager Ext: 2618 (Tel: 01698 452618) E-mail: yvonne.douglas@southlanarkshire.gov.uk 24
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Agreed LVJB Internal Audit Plan 2024/2025 Appendix One No Assignment Status Comment 1 I928253 LVJB Annual Assurance Report 2023/2024 Complete The 2023/2024 Annual Report was presented to the June 2024 meeting of the Board. 2 I926252 Fraud Alerts Complete Relevant fraud alerts and advice and guidance shared with LVJB during 2024/2025 as appropriate. See 5.3. 3 I923263 Voter Authority Certificate – application process Complete See 6.4. – 6.13. There was one audit action recommended. This has now been implemented. 4 I924250 Follow-Up work Complete Progress with implementing audit actions recommended in the 2023/2024 NDR proposals audit was followed up. All actions are complete and fully implemented. See 6.14 – 6.21. 5 I925291 Shared system work Complete See 6.22 – 6.24. Shared systems work was undertaken in relation to the new Oracle Fusion financial and HR systems used by SLC and shared with LVJB. 6 I921248 LVJB Audit Plan 2025/2026 Complete The 2025/2026 Audit Plan Report was presented to the March 2025 meeting of the Board. 25
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Internal Audit assignments completed during 2024/2025 Appendix Two Job No. Assignment name Draft Issue I921248 2025/2026 Audit Plan 03/03/2025 I923263 Voter Authority Certificate application process 24/03/2025 I924250 Follow-up 2024/2025 05/03/2025 In addition to this work above, there was the completion of the Annual Report for reporting to the Board. The Board were also provided with an overview of the new Global Internal Audit Standards as part of the 2025/2026 Internal Audit Plan report presented to the Board (03/03/2025). 26
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Internal Audit performance during 2024/2025 Appendix Three Performance Indicator Target 2024/2025 2023/2024 Completion of plan 100% planned assignments complete to draft report stage prior to the issue of this Annual Report 100% 100% Completed plan within budget 100% of plan completed within budget 100% 100% Draft reports issued on time 80% of drafts prepared within 42 days of completion of fieldwork 100% 100% 27
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 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 2024/2025 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 2024/2025 Annual Accounts. 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 2024/2025 is informed by the Delivering Good Governance in Local Government Framework. 4. Annual Governance Statement for 2024/2025 4.1. The Annual Governance Statement for 2024/2025 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 opinion 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 29
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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 2025. 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, inform an overall audit opinion on the adequacy and effectiveness of the Board’s governance, risk management and internal control arrangements. 4.6. As noted in the Internal Audit Manager’s separate report to this meeting, in 2024/2025, the Internal Audit opinion is that overall, reasonable assurance can be placed on the adequacy and effectiveness of Lanarkshire Valuation Joint Board’s framework of governance, risk management and control arrangements for the year ending 31 March 2025. 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 Arrangements 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 9 May 2025 Previous References None List of Background Papers None 30
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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 31
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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 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. 32
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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; • 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 2 June 2025, 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 The 2025/2026 Budget Strategy paper presented to the Board in December 2024 referenced the level of Reserves and a plan for their use moving forward, across financial years 2024/2025 and 2025/2026. A Medium-Term Financial Strategy was then presented to the Board on 2 June 2025, which similarly noted the level and adequacy of reserves, and detailed a plan to utilise those to sustain the Board’s budget over the next 3 years. 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 provide an independent audit opinion on the adequacy and effectiveness of the Board’s governance, risk management and internal control systems based on audit work undertaken in the year. The internal audit service provided to the Board operates in accordance with the Public Sector Internal Audit Standards (revised 2017). A rolling programme of audits are undertaken on an annual basis targeted at the areas of greatest risk. The Internal Audit Manager provides an annual report to the Board and an audit opinion on the adequacy and effectiveness of the Board’s governance, risk management and internal control systems based on audit work undertaken in the year. The annual report for 2024/2025 was presented to the Board on 2 June 2025. In 2024/2025, the Internal Audit opinion is that, overall, reasonable assurance can be placed on the adequacy and effectiveness of Lanarkshire Valuation Joint Board’s framework of governance, risk management and control arrangements for the year ending 31 March 2025. 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. 33
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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 2023/2024 did not identify any Governance actions for implementation during 2024/2025. 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 2024/2025. 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 2024/2025. 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 January 2025, 4 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 LVJB 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 LVJB 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. 34
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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. 35
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: 2024/2025 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 2025 [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 2025, 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 2024/2025. 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 2025 and the Balance Sheet as at 31 March 2025. These Accounts will be passed to Audit Scotland for external audit. 3.2. The Annual Report and Accounts, as detailed at Appendix 2 to the report, comprises:- Management Commentary 2024/2025 Statement of Responsibilities Annual Governance Statement Remuneration Report Expenditure and Funding Analysis Statement Comprehensive Income and Expenditure Statement for year ended 31 March 2025 Balance Sheet as at 31 March 2025 Movement in Reserves Statement for year ended 31 March 2025 Cash Flow Statement for year ended 31 March 2025 Notes to the Financial Statements (including Accounting Policies) Audit Arrangements 4. Employee Implications 4.1. None 6 37
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5. Financial Implications 5.1. Appendix 1 attached shows the 2024/2025 outturn position for the Board in the normal monitoring format, that is, excluding accounting transactions. As reported at the last Board meeting on 3 March 2025, the Board was advised of a probable outturn transfer to reserves of £0.414 million. 5.2. Summary of Outturn Position: As shown in Appendix 1, the actual position at the end of the year is a transfer to reserves of £0.500 million, an increase of £0.086 million from the probable outturn. This is the result of a number of factors including further staff turnover partially offset by the recruitment of new staff. In addition, there is an over recovery in income from the interest received on the Board’s revenue balances. Further details of the expenditure and income variances are shown in Appendix 1. 5.3. Appendix 2 shows the Annual Accounts for 2024/2025. 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 pensions 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 £4.018 million in 2024/2025. This was offset by total revenue expenditure on an accounting basis of £3.725 million, leaving a net surplus of £0.293 million (net cost of services (£0.293 million)). After implementing statutory accounting practice in relation to the pension and statutory accumulated absences figures, the net position for the Board for 2024/2025 is a surplus of £0.500 million – as presented in the monitoring statement in Appendix 2. 5.5. Adding this surplus to the Board’s General Reserve carried forward from 2023/2024 (£1.975m), gives the Board a closing General Reserve position of £2.475 million at the end of 2024/2025. This is £0.086 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 presented separately in a report to this meeting and is reiterated in the Management Commentary of the Accounts (Appendix 1). 5.6. Budget Virements: Appendix 1 shows two minor budget virements utilising approved budgets to cover shortfalls in other areas of expenditure due to a change in practice. This is the result of less canvassers being used for the annual canvass, offset by an increase in postages to confirm information (£0.015m), and less travel expenses being claimed as a result of greater use of pool cars (£0.005m). 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. 38
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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 20 May 2025 Previous References Revenue Budget 2024/2025 – Lanarkshire Valuation Joint Board – 4 December 2023 Revenue Budget Monitoring 2024/2025 – Lanarkshire Valuation Joint Board – 3 March 2025 List of Background Papers Financial ledger and budget monitoring results to 31 March 2025 Unaudited Lanarkshire Valuation Joint Board Annual Accounts 2024/2025 Lanarkshire Valuation Joint Board Revenue Budget Monitoring and Probable Outturn Position 2024/2025 – 2 December 2024 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Graham Booth, Finance Manager (Strategy) Ext: 2699 (Tel: 01698 452699) E-mail: graham.booth@southlanarkshire.gov.uk 39
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Appendix A LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 31 March 2025 (No.14) Annual Budget Projected Outturn Projected Outturn Variance Against Budget Actual 31/03/25 Variance 31/03/25 (Over) / Under % Variance Note £000 £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,316 2,572 744 2,528 788 under 23.8% 1, a, b Property Costs 0 0 0 0 0 - - Supplies & Services 159 150 9 182 (23) over (14.5%) Transport & Plant 10 10 0 11 (1) over (0.1%) b Administration Costs 498 487 11 442 56 under 11.2% a Payments to Other Bodies 31 31 0 30 1 under 0.0% Financing Charges 13 (35) 48 (85) 98 under 753.8% 2 Total Controllable Exp. 4,027 3,215 812 3,108 919 under 22.8% Total Controllable Inc. (18) (20) 2 (28) 10 over recovered 55.5% Net Controllable Exp. 4,009 3,195 814 3,080 929 under 23.2% Add Non-Controllable Budgets Central Support Costs (Office Accommodation £0.202m and Central Administration £0.179m) 381 381 0 410 (29) over (7.6%) Total Budget 4,390 3,576 814 3,490 900 under 20.5% Funded By: North Lanarkshire Council (1,814) (1,814) 0 (1,814) 0 - - South Lanarkshire Council (1,814) (1,814) 0 (1,814) 0 - - New Burdens Funding (362) (362) 0 (362) 0 - - Transfer To / (From) Reserves (400) 414 (814) 500 (900) under recovered (225.0%) Net Expenditure / (Income) 0 0 0 0 0 - n/a Variance Explanations 1. Employee Costs: The underspend reflects current vacant posts for which the recruitment is ongoing into 2025/26. 2. Financing Charges: The over recovery of interest receivable on the Board’s revenue balances (£0.078m) reflects interest rates that were higher than budgeted. Virement: a Temporary Virement (£0.015m): Transfer from Canvassers to Postages for additional postage costs arising from the canvas. b Temporary Virement (£0.005m): Transfer from Travel Expenses to Transport and Plant Pool Car to reflect increased pool car usage. 40
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LANARKSHIRE VALUATION JOINT BOARD ANNUAL ACCOUNTS 2024/2025 6 41
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2 List of Contents Contents Membership of the Board (2024/2025) 3 Management Commentary 4 Statement of Responsibilities 10 Annual Governance Statement 12 Remuneration Report 16 Comprehensive Income and Expenditure Statement 21 Balance Sheet 22 Movement in Reserves Statement 23 Cash Flow Statement 25 Notes to the Financial Statements Note 1 - Accounting Policies 26 Note 2 - Prior Period Adjustments 29 Note 3 - Accounting Standards issued but not Adopted 29 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 36 Note 15 - Related Party Transactions 36 Note 16 - Defined Benefit Pension Schemes 37 Note 17 - External Audit Costs 40 Note 18 - Grant Income 41 Note 19 - Balance Sheet Reserves 41 Note 20 - Financing and Management of Liquid Resources 42 Note 21 - Comprehensive Income and Expenditure Statement - financing and investment income and expenditure 42 Note 22 - Going Concern 42 Audit Arrangements 43 42
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3 Membership of the Board (2024/2025) 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 2024/2025 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 Kenneth Duffy (until 11 October 2024) Councillor Mark McGeever Councillor James McPhilemy (from 11 October 2024 until 19 December 2024) Councillor Nicky Shevlin (from 19 December 2024) Chief Officers Assessor and Electoral Registration Officer: Renzo Pacitti BSc MRICS (until 15 April 2024) Christine Maxwell BSc MRICS (from 16 April 2024) 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) 43
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4 Management Commentary 2024/2025 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 2025. 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 previous Service Plan was approved at the Board meeting in March 2022 and covered the period April 2022 through to March 2025. A new Service Plan covering the period April 2025 through to March 2028 will be presented to the Board at the June 2025 meeting. 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 2024/2025 is detailed below: Of 2,080 new Council Tax entries added, 92% were completed within 3 months of the effective date against a target of 87%. 96% were completed within 6 months against a target of 92%. Of 1,102 alterations to the non-domestic valuation roll, 48% were completed within 3 months of the effective date against a target of 77% and 74% were completed within 6 months against a target of 92%. The three-monthly and six-monthly targets were not met regarding non-domestic valuation, essentially due to the challenges presented by the shortage of experienced qualified staff, combined with the new processes in place to deal with the non-domestic proposals, and the requirement to provide draft valuations for 10% of the current valuation roll to the Scottish Government by the end of March 2025. With regards to electoral registration, within the period 2024/2025, the principal activities centred on maintaining the completeness and accuracy of the registers. However, during this period a snap UK Parliamentary Election was called for the 4 July. In addition to this there were 2 local by- elections held in North Lanarkshire on the 10 October. The annual canvass of electors 2024 was delayed until late August due to the snap election being called. 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 regards 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 2024 canvass, circa. 259,500 households were issued with a Canvass Communication A letter (CCA), which advised who was on the register and that unless there was a change in the household no return was required. A further stage to the reformed annual canvass process 44
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5 involved the issuing of circa 61,000 Canvass Forms (CF) to households which did not match, during the aforementioned exercise. Furthermore, where no response was received a Canvass Communication B reminder letter (CCB) was issued to circa. 50,000 households. The household visit, the final element of the 2024 canvass, was able to proceed nearer the end of the year, with circa 36,600 properties being canvassed. The canvass reforms also allowed for e-communications that included telephone and email contact. The canvass was concluded successfully, along with the Polling District and Polling Places Review, and the registers were published later than usual on 1 February 2025. Rolling Registration activity, introduced in 2000 to assist in maintaining the Electoral Register, continued throughout 2024/2025 with the bulk of the registration applications being received via the central government online registration system (www.gov.uk/register-to-vote). More information on the Board's performance during 2024/2025 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 21 summarises the total costs of providing services and the income available to fund those services. The Board set a net operating expenditure budget for 2024/2025 of £4.390m 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 £0.400m. This budget included funding received from the Scottish Government for the implementation of the Barclay Review. In comparison to this revised 2024/2025 budget, the Board returned a surplus of income over expenditure of £0.500m which, compared with the budgeted deficit of £0.400m, meant there was £0.900m of an improvement in the Board’s position. This surplus 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 2025. 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. Lanarkshire Valuation Joint Board Revenue Budget 2024/2025 Budget Actual Variance £000 £000 £000 Employee Costs 3,316 2,534 782 Property Costs 202 201 1 Supplies and Services 159 182 (23) Transport and Plant 10 11 (1) Administration Costs 677 645 32 Payments to Other Bodies 31 30 1 Financing Charges 13 (85) 98 Total Expenditure 4,408 3,518 890 Income (18) (28) 10 Net Expenditure 4,390 3,490 900 Funded by: Contributions from Councils (3,628) (3,628) 0 Funding from Other Bodies (362) (362) 0 Total (3,990) (3,990) 0 Surplus / (Deficit) for the Financial Year (400) 500 900 45
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6 As noted above, 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. Balance Sheet The Board’s Balance Sheet as at 31 March 2025 reported net assets of £2.500m compared with net assets of £2.018m as at 31 March 2024, a movement of £0.482m during the year. This is mainly due to an increase in cash and cash equivalents reflecting the timing of spend across financial year end. Adding the surplus on the Balance Sheet as at 31 March 2024 (£0.500m) to the Board’s General Reserve carried forward from 2023/2024 (£1.975m), gives the Board a closing General Reserve position of £2.475m at the end of 2024/2025. This is shown in Note 5 Expenditure and Funding Analysis on page 31 and the Movement in Reserves Statement on page 23. 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 2025. This reflects the assumptions used by the actuary, including financial and demographic assumptions, resulting in a significant increase to the Pension Asset since the previous year. The 2024/2025 pension reports provided by the actuary indicate an increased Asset (a surplus) for this year (compared to 2023/2024), and in line with IFRIC14, an asset ceiling has been applied. This reduced the Asset from £15.288m 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 your active scheme. Whilst indicative of a broad position in terms of a pension asset, the reader should be aware of a range of factors, inherent in the figure, before drawing conclusions on the Asset shown in the Board’s Financial Statements. The Board continues to meet pension contributions 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 2025 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 The Board noted the annual update of Lanarkshire Valuation Joint Board’s Service Plan at its meeting of 6 March 2024. Such updates on the service plan are provided annually to the Board. Future developments being anticipated in the following service areas: Electoral Registration Following the introduction of the Elections Act 2022, new legislative undertakings associated with the Act have included the introduction of Voter I.D. for certain elections and changes associated with the arrangements associated with overseas electors. Guidance on both matters are available from the LVJB website alongside forms to download or links to the Electoral Commission for more information. Work continued early 2024 on the preparation for the UK Parliamentary General 46
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7 Election, which was then held on 4 July 2024. All tasks and procedures were undertaken timeously in line with the associated election plan & risk register. Valuation: Non-domestic Work over the period 2024/2025 continued maintaining the valuation roll. The significant numbers of outstanding 2017 running roll appeals, the vast majority of which were lodged as a result of the pandemic, were dealt with before the disposal deadline of 31/12/2024. However, due to the shortage of experienced rating surveyors with the knowledge and expertise needed to deal with non-domestic rating work the task was onerous and impacted on expected service delivery and other planned work streams. Regarding the 2023 Revaluation proposals of which circa.1,400 were received, Proposal Determination Dates (PDD’s) were scheduled throughout the year. The last date for a PDD to be set for the 2023 Revaluation proposals being 30/09/2025. In addition to the aforementioned workstreams, the Scottish Government required LVJB to provide, a 1 in 10 sample (approx. 2,300 subjects), of draft 2026 Revaluation values, by the end of March 2025, causing further impact on service delivery. New procedures, in relation to civil penalties, began in earnest in December 2024. These penalties are issued in response to the non-return of Assessor Information Notices. LVJB staff now manage the creation of the civil penalties together with the invoicing and mitigation of such penalties, through South Lanarkshire Council’s sundry debtor’s system. Due to the volume of Assessor Information Notices issued, alongside a possible 9 penalties for each notice, it has been recognised that our administration team’s workload has increased dramatically. 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 still comparatively low when compared to previous years. Recent changes to the proposal/appeals system have resulted in several proposals deemed invalid, being heard by the First-tier Tribunal then further appealed to the Upper Tribunal for Scotland. This new step in the appeal process has brought with it additional time and cost burdens which will have to be closely monitored. In addition, the management team are fully aware of discussions with regards to a future Council Tax Revaluation and recognise that it is essential that early preparations are put in place to ensure that LVJB have adequate resources to undertake such a task. 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. The Board’s Budget was updated in December 2024 and refreshed the Strategy into 2025/2026. A Medium-Term Financial Strategy for 2026/2027 to 2028/2029 was presented to the Board in June 2025. 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 2025/2026 was approved in December 2024 and included assumptions in relation to pay award and use of reserves. The revised expenditure budget totals £4.082 million and is funded by contributions from councils (including the Barclay allocations) and the use of Reserves (£1.000 million). Early indications are that due to employee turnover, the forecast use of Reserves for the year is £0.800 million, rather than the budgeted £1.000 million. Taking this into account will leave £1.675 47
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8 million in Reserves for future years. This equates to 36% of the Board’s annual budget for 2025/2026. The Table below summarises the impact on Reserves across 2025/2026 and the 3 years of the new 2026/2027 to 2028/2029 Strategy. It shows that in the final year of the Strategy (2029/2030), the Board will have utilised all of the Reserves balance available. Moreover, there will be a shortfall in that year as the required use of Reserves in 2029/2030 is £0.645 million but there are only Reserves available of £0.158 million. Reserves Forecast and Strategy – June 2025 2024/2025 £m 2026/2027 (year 1) £m 2027/2028 (year 2) £m 2028/2029 (year 3) £m Opening Balance 2.475 1.675 0.702 0.158 Transfer to Reserves / (Utilisation of Reserves) (0.800) (0.973) (0.544) (0.158) Closing Balance 1.675 0.702 0.158 0.000 In order to reduce this reliance on reserves, and manage the shortfall anticipated, 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. There is also the potential that further funding may become available for Council Tax valuations in future, however there is no estimate of any value at this time or what additional workload and staffing requirements will be required for this valuation work. 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, 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 qualified valuation staff, 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, following discussions with South Lanarkshire Council’s Personnel Services, a review of the salary being paid to LVJB graduate surveyors was undertaken. A program of appropriate in-house training has meant that our graduate trainee valuers are now able to undertake the outstanding workload associated with the 2023 Revaluation proposals and further analysis work to enable the 2026 Revaluation work to proceed. In addition, the training has enabled our graduate surveyors to submit their final paperwork to the Royal Institution of Chartered Surveyors to gain membership. 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. Post-Coronavirus Pandemic Revised working practices introduced include home/office blended working arrangements, however, where a business need is identified, staff are required to attend the office every day. Conclusion Despite the ongoing challenges with regards to the recruitment and retention of qualified staff, performance overall was positive across all 3 main business areas, albeit the non-domestic performance targets were not met. 48
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9 Sound financial management and medium-term planning has enabled the Board to successfully manage the financial challenges faced during the financial year 2024/2025. However, there remain several challenges going forward, not least those posed by 3 yearly non-domestic revaluations: the next being 1 April 2026. The impact of changes to the non-domestic appeals system, not yet fully realised; only once the Proposal Determination Date’s are set and decision notices issued, will the conversion rate of proposals to full appeals be known. 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 2025, and to everyone involved in the preparation of the Annual Accounts. Jackie Taylor Christine Maxwell Cllr Walter Brogan Treasurer Assessor and ERO Convener 49
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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 50
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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 2025. Jackie Taylor Treasurer of Lanarkshire Valuation Joint Board 51
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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; • Regular reviews of periodic and annual financial reports which compares financial forecast information against the annual budgets; 52
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13 • 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 2 June 2025, 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 The 2025/2026 Budget Strategy paper presented to the Board in December 2024 referenced the level of Reserves and a plan for their use moving forward, across financial years 2024/2025 and 2025/2026. A Medium-Term Financial Strategy was then presented to the Board on 2 June 2025, which similarly noted the level and adequacy of reserves, and detailed a plan to utilise those to sustain the Board’s budget over the next 3 years. 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 provide an independent audit opinion on the adequacy and effectiveness of the Board’s governance, risk management and internal control systems based on audit work undertaken in the year. The internal audit service provided to the Board operates in accordance with the Public Sector Internal Audit Standards (revised 2017). A rolling programme of audits are undertaken on an annual basis targeted at the areas of greatest risk. The Internal Audit Manager provides an annual report to the Board and an audit opinion on the adequacy and effectiveness of the Board’s governance, risk management and internal control systems based on audit work undertaken in the year. The annual report for 2024/2025 was presented to the Board on 2 June 2025. In 2024/2025, the Internal Audit opinion is that, overall, reasonable assurance can be placed on the adequacy and effectiveness of Lanarkshire Valuation Joint Board’s framework of governance, risk management and control arrangements for the year ending 31 March 2025. 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 2023/2024 did not identify any Governance actions for implementation during 2024/2025. 53
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14 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 2024/2025. 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 2024/2025. 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 January 2025, 4 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 LVJB 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 LVJB 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 with appropriate qualifications. 1) Work life balance, conditions of service, personnel policies and job families regularly reviewed. 2) PDR process in place. 54
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15 Risk Classification Key Risk Description of Risk Controls in Place Inability to match work life balance, conditions of service, personnel policies, salaries of other valuation joint boards, local authorities, constituent authorities or private sector. 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. Christine Maxwell Councillor Walter Brogan Assessor and ERO Convener 55
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16 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. 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 2024/2025. 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 2024 (SSI 2024/24). 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. 56
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17 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 £ 2024/2025 2023/2024 50,000 – 54,999 1 5 55,000 – 59,999 2 3 60,000 – 64,999 3 0 65,000 – 69,999 0 0 70,000 – 74,999 0 1 75,000 – 79,999 1 0 80,000 – 84,999 1 1 85,000 – 114,999 (Note 1) 0 0 115,000 – 119,999 0 1 120,000 – 129,999 (Note 1) 0 0 130,000 – 134,999 1 0 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 2023/2024 have been shown. Table 2 – Senior Employees Name / Post Salary / Fees Taxable Expenses Compensation for Loss of Office Any other Remuneration 2024/2025 Total 2023/2024 Total G Bennett Assessor and Electoral Registration Officer (To 31 May 2023) n/a - - - n/a £22,000 (Full Time Equivalent £133,535) R Pacitti Assistant Assessor and Electoral Registration Officer Assessor and Electoral Registration Officer (To 15 May 2024) n/a £10,983 (Full Time Equivalent £135,941) - - - - - - n/a £10,983 (Full Time Equivalent £135,941) £15,631 (Full Time Equivalent £81,594) £103,973 (Full Time Equivalent £129,224) C Maxwell Assistant Assessor and Electoral Registration Officer (To 15 May 2024) Assessor and Electoral Registration Officer (From 15 May 2024) £3,563 (Full Time Equivalent £84,438) £128,240 (Full Time Equivalent £133,720) - - - £3,563 (Full Time Equivalent £84,438) £128,240 (Full Time Equivalent £133,720) £81,594 57
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18 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 2023/202 4 Total 2022/23 Total W Brogan Convener £5,575 - - - £5,575 £5,029 J Reddin Depute Convener £4,007 - - - £4,007 £3,773 Total £9,582 - - - £9,582 £8,802 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 2023/2024 were uprated by the Consumer Price Index (CPI) increase for 2024/2025. The member contribution rates and tiers for 2024/2025 are shown in Table 4 along with those that applied in 2023/2024. Name / Post Salary / Fees Taxable Expenses Compensation for Loss of Office Any other Remuneration 2024/2025 Total 2023/2024 Total J Dell Assistant Assessor and Electoral Registration Officer £81,938 - - - £81,938 £37,923 (Full Time Equivalent £79,182) Total £224,724 - - - £224,724 £261,121 58
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19 Table 4 – Pension Contribution Rates Pensionable Pay Contribution rate 2024/2025 Pensionable Pay Contribution Rate 2023/2024 On earnings up to an including £27,000 5.50% On earnings up to an including £25,300 5.50% On earnings above £27,000 and up to £33,000 7.25% On earnings above £25,300 and up to £31,000 7.25% On earnings above £33,000 and up to £45,300 8.50% On earnings above £31,000 and up to £42,500 8.50% On earnings above £45,300 and up to £60,400 9.50% On earnings above £42,500 and up to £56,600 9.50% On earnings above £60,400 12.0% On earnings above £56,600 12.0% 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 2025 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 2025 Movement in accrued pension benefits since 31 March 2024 Pension Contribution made by Board 2024/2025 Pension Contribution made by Board 2023/2024 G Bennett Assessor and Electoral Registration Officer (To 31 May 2023) Pension Lump Sum n/a n/a n/a n/a £0 £4,246 R Pacitti Assessor and Electoral Registration Officer (to 15 April 2024) Pension Lump Sum £67,283 £110,629 £1,494 £347 £714 £23,083 59
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20 Name / Post Accrued Pension Benefits March 2025 Movement in accrued pension benefits since 31 March 2024 Pension Contribution made by Board 2024/2025 Pension Contribution made by Board 2023/2024 C Maxwell Assistant Assessor and Electoral Registration Officer (From 6 April 2022) Pension Lump Sum £57,202 £90,006 £20,148 £35,153 £8,567 £15,748 J Dell Assistant Assessor and Electoral Registration Officer (From 9 October 2023) Pension Lump Sum £37,341 £48,010 £3,227 £4,369 £5,326 £7,319 Total £14,607 £50,396 Table 6 – Pension Benefits: Conveners and Depute Conveners Name / Post Pension Contribution made by Board 2024/2025 Pension Contribution made by Board 2023/2024 W Brogan, Convener £362 £971 J Reddin, Depute Convener £260 £729 Exit Packages There were no exit packages agreed or paid for in 2024/2025 or 2023/2024. Christine Maxwell Councillor Walter Brogan Assessor and ERO Convener 60
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21 Comprehensive Income and Expenditure Statement for the year ended 31 March 2025 This statement shows income generated by the Board during the year and how it was spent on services and financing costs. 2023/2024 2024/2025 Note Actual Actual £000 £000 2,909 Employee Costs 2,748 208 Property Costs 108 115 Supplies and Services 182 5 Transport and Plant 11 598 Administration Costs 623 30 Payments to Other Bodies 30 (30) Financing Charges 23 3,835 Total Expenditure 3,725 (4,075) Income (4,018) (240) Net Cost of Services (293) 8 Financing and Investment Income and Expenditure 53 (232) (Surplus)/Deficit on the Provision of Services (240) 282 Re-measurement of the Net Defined Benefit (Asset)/Liability (282) 16 282 Other Comprehensive Income and Expenditure (282) 50 Total Comprehensive Income and Expenditure (522) 61
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22 Balance Sheet as at 31 March 2025 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 2024 31 March 2025 Note £000 £000 Non-Current Assets: 113 Property, Plant and Equipment 557 11,12 0 Pension Asset 0 16 113 Total Non-Current Assets 557 Current Assets: 106 Short Term Debtors 2,194 13 1,992 Cash and Cash Equivalents 2,482 2,098 Total Current Assets 4,676 Current Liabilities: (193) Short Term Creditors (2,269) 14 - Short Term Finance Lease (78) 11 (193) Total Current Liabilities (2,347) 2,018 Total Assets less Current Liabilities 2,866 Long Term Liabilities (493) Pension Liability (435) 16 - Long Term Finance Lease (404) 11 (493) Total Long Term Liabilities (839) 1,525 Total Assets less Liabilities 2,047 Financed By: Unusable Reserves (493) Pension Reserve (435) 19 (70) Accumulating Compensated Absences Reserve (68) 19 113 Capital Adjustment Account 75 19 Usable Reserves 1,975 General Fund Reserve 2,475 19 1,525 2,047 The notes on pages 26 to 42 form part of the financial statements. The unaudited accounts were approved for issue by the Board on 2 June 2025. The unaudited accounts are signed on behalf of the Board by: Jackie Taylor Treasurer of Lanarkshire Valuation Joint Board 62
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23 Movement in Reserves Statement for the year ended 31 March 2025 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 21. 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 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 2024/2025 500 500 22 522 Balance as at 31 March 2025 2,475 2,475 (428) 2,047 63
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24 Movement in Reserves Statement for the year ended 31 March 2024 General Fund Balance Total Usable Reserves Unusable Reserves Total Reserves £000 £000 £000 £000 Balance as at 31 March 2023 1,721 1,721 (146) 1,575 Movement in Reserves during 2023/2024 Surplus on the provision of services 232 232 - 232 Other comprehensive income and expenditure - - (282) (282) Total comprehensive income and expenditure 232 232 (282) (50) Adjustments between accounting basis and funding basis (note 5) 22 22 (22) 0 Net increase before transfers to / from other statutory reserves 254 254 (304) (50) Transfers to / from other statutory reserves - - - - Increase / (Decrease) in 2023/2024 254 254 (304) (50) Balance as at 31 March 2024 1,975 1,975 (450) 1,525 64
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25 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. • There were no financing activities as the board had no requirement to borrow. Further analysis of movements is provided in the cash flow notes following the statement. 2023/2024 2024/2025 £000 £000 232 (Surplus)/Deficit on the Provision of Services 240 (143) Adjust (Surplus)/Deficit on the Provision of Services for non-cash movements 128 89 Adjust for items included in the (Surplus)/Deficit on the Provision of Services that are investing and financing activities 122 178 Net cash flows from operating activities 490 0 Investing Activities 0 178 Net increase or decrease in cash and cash equivalents 490 1,814 Cash and cash equivalents at 1 April 1,992 1,992 Cash and cash equivalents at 31 March 2,482 Cash Flow Statement Note – Non Cash Movements The balance of non-cash movements is made up of the following elements: 2023/2024 2024/2025 £000 £000 22 Depreciation, impairment and amortisation of assets 107 (6) Movement in Debtors (2,088) (70) Movement in Creditors 2,078 4 Movement in Pension Liability 224 - Movement in Finance Liability (69) (4) Movement in the Employee Statutory Adjustment Account (2) - Movement in the Flexible Working Scheme Adjustment Account - (89) Interest received (122) (143) Net Cash flows from the provision of services for non-cash movements 128 Cash Flow Statement Note – Operating Activities The cash flows for operating activities include the following items: 2023/2024 2024/2025 £000 £000 89 Interest received 122 0 Interest paid 0 89 Net cash flows from operating activities 122 65
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26 Cash Flow Statement Note – Cash and Cash Equivalents The balance of Cash and Cash Equivalents is made up of the following elements: 2023/2024 2024/2025 £000 £000 1,992 Short term deposits 2,482 1,992 Total Cash and Cash Equivalents 2,482 66
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27 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 2025 or goods have been received but not paid for by 31 March 2025 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 2025; 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 2025 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 2025. This derecognition has been applied through the Comprehensive Income and 67
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28 Expenditure Statement. Previous year budget and expenditure information has been provided to allow comparability. In assessing liabilities for retirement benefits for the 2024/2025 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 5.8% per annum is appropriate (2023/2024 – 4.85%). 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. 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 £10,000 when new) and to short-term leases (existing leases that expire on or before 31 March 2025), 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. Leases are classified as finance leases where the terms of the lease transfer substantially all the risks and rewards incidental to ownership of the property, plant or equipment from the lessor to the lessee. All other leases are classified as operating leases. 68
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29 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. 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 2024/2025 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: • IAS 21 The Effects of Changes in Foreign Exchange Rate (Lack of Exchangeability) issued in August 2023. The amendments to IAS 21 clarify how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking, as well as require the disclosure of information that enables users of financial statements to understand the impact of a currency not being exchangeable. • IFRS 17 Insurance Contracts issued in May 2017. IFRS 17 replaces IFRS 4 and sets out principles for recognition, measurement, presentation and disclosure of insurance contracts. IFRS 17 affects any company that writes insurance contracts - such contracts are not written by the Council. • The changes to the measurement of non-investment assets within the 2025/26 CIPFA Code of Practice include adaptations and interpretations of IAS 16 Property, Plant and Equipment and IAS 38 Intangible Assets. These include setting out three revaluation processes for operational property, plant and equipment, requiring indexation for tangible non-investment 69
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30 assets and a requirement to value intangible assets using the historical cost approach. The Council follows current valuation guidelines as laid down by The Code 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. • 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 Boards 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, not 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. 70
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31 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. 2023/2024 2024/2025 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 £000 £000 £000 £000 £000 £000 2,887 22 2,909 Employee Costs 2,534 214 2,748 208 208 Property Costs 201 201 115 115 Supplies and Services 182 182 5 5 Transport and Plant 11 11 627 (29) 598 Administration Costs 645 (22) 623 30 30 Payments to Other Bodies 30 30 (51) 21 (30) Financing Charges (16) 39 23 3,821 14 3,835 Total Expenditure 3,494 231 3,725 (4,075) (4,075) Income (4,018) (4,018) (254) 14 (240) Net Cost of Services (524) 231 (293) 0 8 8 Financing and Investment Income and Expenditure 24 29 53 (254) 22 (232) (Surplus) or Deficit (500) 260 (240) 2023/2024 2024/2025 General Fund General Fund £000 £000 (1,721) Opening General Fund Balance (1,975) (254) (Surplus) or Deficit (500) - Transfers To/From Reserves - (1,975) Closing General Fund Balance (2,475) 71
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32 Note 6: Notes to the Expenditure and Funding Analysis - Adjustments Between Funding and Accounting Basis 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 2023/2024 2023/2024 2023/2024 2023/2024 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 - 25 (3) 22 Property Costs - - - - Supplies and Services - - - - Transport and Plant - - - - Administration Costs - (29) - (29) Payments to Other Bodies - - - - Financing Charges 21 - - 21 Total Expenditure 21 (4) (3) 14 Income - - - - Net Cost of Services 21 (4) (3) 14 Financing and Investment Income and Expenditure - 8 - 8 (Surplus) or Deficit 21 4 (3) 22 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: 72
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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 2024/2025 2023/2024 £000 £000 Adjustments to Revenue Resources Pension Costs (transferred to (or from) the Pensions Reserve (58) 286 Holiday Pay (transferred to the Employee Statutory Adjustment Account) (2) (4) Statutory Repayment of Debt – Finance Lease (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) 107 22 Total Adjustments to Revenue Resources (22) 304 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 (22) 304 Total Comprehensive Income and Expenditure 522 (50) Net Increase / (Decrease) before transfers to / from Reserves 500 254 Increase / (Decrease) in year 500 254 73
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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 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 £0.363m. The assumptions interact in complex ways. During 2024/2025, the actuaries advised that the net pension asset had increased by: £3.486m attributed to the updating of financial assumptions; increased by £0.039m attributable to changes in demographic assumptions; and increased by £0.182m due to other experience. The net asset had decreased by £0.639m 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. Note 9: Events after the Balance Sheet The unaudited Annual Accounts were authorised for issue by the Treasurer of Lanarkshire Valuation Joint Board on 2 June 2025. There were no events that occurred between 1 April 2024 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 Employers. Again, given the uncertainty, and the immaterial nature of any potential impact, no provision has been made in the Accounts. 74
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35 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'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 2025 was £0.464m. This table shows the change in the value of right-of-use assets held under leases by the Board. Right of Use Assets 2024/2025 Buildings £000 Balance 1 April 0 Additions 551 Revaluations 0 Depreciation 87 Disposals 0 Balance 31 March 464 The Board incurred the following expenses and cashflows in relation to leases. Transactions under Leases 2024/2025 £000 Comprehensive Income and Expenditure Statement Interest Expense on Lease Liabilities 24 Cashflow Statement Minimum lease payments 69 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 2024/2025 Finance Lease Liability £000 Not later than one year 78 Later than one year and not later than five years 368 Later than five years 36 Total Undiscounted Liabilities 482 75
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36 Note 12: Property, Plant and Equipment 2024/2025 2023/2024 £000 £000 Cost or Valuation At 1 April 181 181 Additions 0 0 At 31 March 181 181 Accumulated Depreciation At 1 April 68 46 Depreciation 20 22 At 31 March 88 68 Net Book Value at 31 March 93 113 Note 13: Short Term Debtors The debtors figure comprises prepayments and is analysed as follows: 2024/2025 2023/2024 £000 £000 Information Technology Annual Support and Maintenance 47 103 Membership Fees / Annual Subscriptions 4 3 Taxation (timing of payments) 100 - Civil Penalties Raised 2,028 - Credit Note Relating to 2024/2025 (charges received in error) 7 - Insurance Services 8 - Total 2,194 106 Note 14: Short Term Creditors The creditors figure is analysed as follows: 2024/2025 2023/2024 £000 £000 Royal Mail – Postal Charges 3 3 North Lanarkshire Council – Depute Convenor Salary 5 5 Accumulated Compensated Absences – Annual Leave 68 70 Other – Employee Cost Accrual 118 111 Audit Scotland 1 1 Civil Penalties to be Refunded/Passed to Scottish Government 2,023 - Administration and Legal Costs 51 3 Total 2,269 193 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: 2024/2025 2024/2025 2023/2024 2023/2024 Receipts Payments Receipts Payments £000 £000 £000 £000 South Lanarkshire Council 1,814 410 2,004.5 407 North Lanarkshire Council 1,814 5 2,004.5 7 Fife Council - 1 - 3 Total 3,628 416 4,009 417 76
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37 The Board occupied the premises at David Dale House, 45 John Street, Blantyre, G72 0JG during 2024/2025, and are recharged for the cost of accommodation by South Lanarkshire Council. Included within payments to South Lanarkshire Council is a charge of £0.201m for the lease and service charge of office accommodation at David Dale House (2023/2024: £0.207m). 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 2024/2025 pension reports provided by the actuary indicate an increased Asset (a surplus) for this year (compared to 2023/2024), and in line with IFRIC14, an asset ceiling has been applied. This reduces the Asset from £15.288m to £0m 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. Comprehensive Income and Expenditure Statement 2024/2025 2023/2024 £000 £000 Cost of Services: Service cost comprising: Current service cost 356 431 Past Service Cost (including curtailments) 0 0 Financing and Investment Income and Expenditure Net interest expense 29 8 Total post-employment benefit charged to the Deficit on the Provision of Services 385 928 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 (639) 1,651 • actuarial (gains) or losses arising on changes in demographic assumptions 39 57 • actuarial (gains) or losses arising on changes in financial assumptions 3,486 1,354 • actuarial (gains) or losses arising on changes in other experience 182 (2,588) • actuarial (gains) or losses arising on de-recognition of Pension Asset (2,844) (759) • actuarial (gains) or losses arising on present value of Unfunded Liability 58 3 Total post-employment benefit charged to the Comprehensive Income and Expenditure Statement 282 (282) 77
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38 Comprehensive Income and Expenditure Statement 2024/2025 2023/2024 Net Charge to the Surplus/Deficit on the Provision of Services brought forward 385 439 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 (224) (4) Actual amount charged against the General Fund balance for pensions in the year: • employers’ contributions payable to the scheme 161 435 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 £15.288m at 31 March 2025. However, this has been limited to £nil 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. 2024/2025 2023/2024 £000 £000 Present value of the defined obligation (20,392) (23,193) Fair value of pension fund assets 35,680 35,039 De-Recognition of Pension Assets (Surplus) to Asset Ceiling (15,288) (11,846) Present Value of the Unfunded Liability Accounted for Separately (435) (493) Net asset / (liability) arising from defined benefit obligations (435) (493) A reconciliation of the Board’s share of the present value of the Fund’s defined obligation is as follows: 2024/2025 2023/2024 £000 £000 Opening Balance at 1 April (23,193) (21,526) Current Service Cost (356) (431) Interest Cost (1,119) (1,020) Contributions by scheme participants (124) (137) Re-measurement gains and losses actuarial gains and losses arising on changes in demographic assumptions 39 57 actuarial gains and losses arising from changes in financial assumptions 3,486 1,354 actuarial gains and losses arising from changes in other experience 182 (2,235) Past service gains / losses - - Settlements and curtailments - - Estimated Unfunded benefits paid 30 29 Estimated Benefits paid 663 716 Closing Balance at 31 March (20,392) (23,193) A reconciliation of the movement in the Board’s share of the fair value of the Fund’s assets is as follows: 78
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39 2024/2025 2023/2024 £000 £000 Opening Fair Value of Pension Fund Assets 35,039 32,377 Interest Income 1,688 1,537 Re-measurement gains and (losses) expected return on pension fund assets (639) 1,651 actuarial gains and losses - - other experiences - (353) The effect of changes in foreign exchange rates - - Contributions by members 124 137 Contributions by the employer 131 406 Contributions in respect of Unfunded Benefits 30 29 Benefits Paid (693) (745) Closing Fair Value of the Scheme Assets 35,680 35,039 Analysis of Pension Fund Assets 31/03/25 31/03/24 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 0 868 868 54 595 649 Equity Instruments 7,391 23 7,414 7,077 8 7,085 Debt Instruments 0 0 0 0 0 0 Real Estate 0 2,692 2,692 0 2,755 2,755 Derivatives 0 0 0 0 0 0 Private Equity 0 8,248 8,248 0 8,365 8,365 Investment Funds 131 16,327 16,458 144 16,041 16,185 Asset Backed Securities 0 0 0 0 0 0 Structured Debt 0 0 0 0 0 0 Total 7,522 28,158 35,680 7,275 27,764 35,039 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 2025. The principal assumptions used by the actuary were: 2024/2025 2023/2024 Years Years Mortality Assumptions: Longevity at 65 for current pensioners Male 21.0 21.1 Female 23.2 23.2 Longevity at 65 for future pensioners Male 22.5 22.6 Female 24.4 24.4 79
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40 2024/2025 2023/2024 Years Years Financial Assumptions: % % Rate of inflation / pension increase rate 2.75 2.75 Rate of increase in salaries 3.45 3.45 Return on assets 3.0 9.90 Rate for discounting scheme liabilities 5.8 4.85 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: Approximate % increase in employer’s liability Approximate monetary amount £000 Change in assumption at 31 March 2025 0.1% decrease in real discount rate 2% 363 1 year increase in member life expectancy 4% 816 0.1% increase in the salary increase rate 0% 34 0.1% increase in the pension increase rate 2% 339 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 (69%) and bonds (21%). The scheme also invests in properties (8%) and cash (2%). The comparative year’s figures for equities and bonds are 78% and 12% 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 2024/2025 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 6.5% for the next year (2025/2026). The total contributions expected to be made by the Board to the Fund for the year ending 31 March 2026 is approximately £0.122m. 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: 2024/2025 2023/2024 £000 £000 Fees payable to Audit Scotland with regard to external audit services carried out by the appointed auditor for the year 9 9 Total 9 9 80
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41 Note 18: Grant Income The following Government Grants were received during the year: 2024/2025 2023/2024 £000 £000 Scottish Government Grant – Barclay Funding 718 698 Department of Levelling Up, Housing and Communities Funding 362 - Total 1,080 698 Note 19: Balance Sheet – Reserves Unusable Reserves 2024/2025 2023/2024 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 113 (493) (70) (450) 135 (207) (74) (146) Movement in Pension Reserve - (58) - (58) - (286) - (286) Movement in Annual Leave Accrual - - 2 2 - - 4 4 Capital Expenditure charged against the General Fund - - - - - - - - Charges for Depreciation of Non Current Assets (20) - - (20) (22) - - (22) Amortisation of Intangible Assets - - - - - - - - Closing Balance as at 31 March 93 (435) (68) (410) 113 (493) (70) (450) Usable Reserves 2024/2025 2023/2024 General Fund Reserve Total General Fund Reserve Total £000 £000 £000 £000 Opening Balance 1 April 1,975 1,975 1,721 1,721 Increase / (Decrease) in Reserve 500 500 254 254 Closing Balance as at 31 March 2,475 2,475 1,975 1,975 81
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42 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 2024/2025 2023/2024 £000 £000 Pension Interest Cost and Expected Return on Pensions Assets 29 8 Interest on Finance Leases 24 0 Total 53 8 Note 22: Going Concern As at 31 March 2025, the Balance Sheet of the Board shows a Net Asset position of £2.047m. 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 23, leaving a General Fund Reserve of £2.475m to be carried forward for use in future years in line with the 2026/27 to 2028/29 Financial Strategy reported to the Board in June 2025. 82
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43 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 83
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Strategy 2026/2027 to 2028/2029 – Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide a Medium-Term Revenue Budget Strategy for Lanarkshire Valuation Joint Board over the years 2026/2027 to 2028/2029 provide a Reserves Strategy 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 Medium-Term Revenue Budget Strategy 2026/2027 to 2028/2029 (section 5), be approved; (2) that the Reserves Strategy, detailed in Table 2, be approved; and (3) that the review to be undertaken of the Board’s reliance on Reserves to be carried into 2026/2027 (section 5.9) be noted. [1recs] 3. Background 3.1. The Budget for 2025/2026 was approved by the Board on 2 December 2024. This paper will take the opportunity to provide a reminder of the 2025/2026 Budget and formally propose the Board’s Medium-Term Revenue Budget Strategy for 2026/2027 to 2028/2029. 3.2. In relation to the Board’s Budget Strategy, the workload across all three key business areas of the Board (Non-Domestic Valuation, Council Tax Valuation and Electoral Registration) means that ways of maintaining service delivery and compliance with statutory duties of the Assessor and Electoral Registration Officer, continue to be reviewed and are reflected in the proposals in this paper. 3.3. The 2024/2025 Annual Accounts, also presented to this meeting, show a surplus of £0.500 million transferred to Reserves at the end of this financial year. This is higher than the anticipated transfer presented in December 2024 (£0.414 million) and reflects the year-end outturn position. This will be added to the Reserves carried forward from the previous financial year (£1.975 million, reported to the Board in June 2024) and will mean a balance on Reserves of £2.475 million for use in 2025/2026 and beyond. In the main, this significant Reserves balance reflects 7 85
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underspends in employee costs due to difficulties in recruitment and retention of staff across recent years. 3.4. Section 4 provides a reminder of the 2025/2026 Budget as the starting point for the Medium-Term Financial Strategy. 3.5. Section 5 will detail the Strategy for the Medium-Term from 2026/2027 to 2028/2029 including the planned use of Reserves over this period. 4. 2025/2026 Budget and Reserves Position 4.1. The Board’s budget for 2025/2026 was approved by the Board on 2 December 2024 and is updated in a separate report to this meeting to reflect additional Barclay funding arising from the Local Government Settlement (£0.018 million). This totals £4.082 million and is summarised in Table 1. Table 1 – 2025/2026 Budget £m 2025/2026 Council Requisitions 3.082 Use of Reserves 1.000 Total Funding 4.082 Employee Costs 3.045 Other Costs / Income 1.037 Net Expenditure 4.082 4.2. As noted in Table 1, Reserves of £1.000 million are part of the Board’s funding in 2025/2026. This is after a temporary reduction in Councils’ requisition payments of £0.528 million in 2025/2026. 4.3. At the end of financial year 2024/2025, the balance on Reserves is £2.475 million. The 2025/2026 Revenue Budget Monitoring report to this meeting of the Board notes a current projected underspend of £0.200 million in 2025/2026. This will result in £0.800 million being required from reserves in 2025/2026. By taking into account the use of £0.800 million in 2025/2026, there is a balance of £1.675 million available for future years. This equates to 41% of the Board’s annual budget for 2025/2026. 5. Medium-Term Revenue Budget Strategy 2026/2027 to 2028/2029 5.1. As noted in section 4.3, following the final year end position for 2024/2025 and the use of Reserves for the 2025/2026 Budget Strategy, there is a projected balance of £1.675 million available in Reserves. This is a significant level of reserves, however, the strategy detailed in the paragraphs below will demonstrate how these Reserves will be used, and why this level of use is considered appropriate. 5.2. Appendix 1 shows the budget for 2025/2026 (and beyond), taking 2025/2026 as the starting point. Appendix 1 also shows the proposed Strategy for the Board over the next 3 years to the end of 2028/2029. The main principles on which the Strategy are based are:- 86
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that the Employee Cost Budget reflects the proposed structure which is the minimum the Board can operate within that the budgeted cost of the proposed structure assumes staff are all fully qualified and paid at the highest scale point of each grade. Budgeting in this way allows salary progression for staff through the grade scale that the budget includes a staff turnover target of 8.5% per annum (based on prior years’ experience and with posts budgeted at the top of the grade scale, this is considered appropriate) that a level of pay award has been assumed for each of the 3 years to be funded by the increased use of reserves. Given recent Local Government Pay Award discussions, this is an area of risk that price increases are managed by efficiencies generated by the Board each year that Barclay funding is assumed at the same level as 2025/2026. No further information is known beyond that year as Barclay funding was a commitment for the current parliamentary term, therefore, this is an area of risk that this position may be affected by further in-year underspends that have not yet been foreseen 5.3. As part of the Strategy, the level of council Requisitions will be increased by £0.320 million into 2026/2027 (£0.160 million per council). This increase reflects the reinstatement of a prior year budget decision where a temporary reduction was approved in relation to reduced superannuation costs. 5.4. In addition, as noted in the report to the Board in December 2024 (Revenue Budget 2025/2026), the reinstatement of the £0.528 million temporary reduction in requisitions has been considered as part of this Medium Term Strategy. It is proposed that the level of council Requisitions be increased by £0.528 million into 2027/2028 (£0.264 million per council). This increase reflects the reinstatement of the prior year budget decision where a temporary reduction was approved in relation to the use of reserves in 2025/2026. 5.5. Thereafter, council Requisitions remain at 2027/2028 levels into 2028/2029. 5.6. Reserves: Table 2 summarises the impact on Reserves across the 3 years of the Strategy (full detail is shown in Appendix 1). Table 2 – Reserves Forecast and Strategy 2025/26 (year 0) £m 2026/27 (year 1) £m 2028/29 (year 2) £m 2029/30 (year 3) £m Opening Balance 2.475 1.675 0.702 0.158 Proposed Utilisation of Reserves (0.800) (0.973) (0.544) (0.158) Closing Balance 1.675 0.702 0.158 0.000 5.7. Table 2 shows that in the final year of the Strategy (2029/2030), the Board will have utilised all of the Reserves balance available. Moreover, there will be a shortfall in that year as the required use of Reserves in 2029/2030 is £0.645 million but there are only Reserves available of £0.158 million. This is illustrated in Appendix 1 with 87
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expenditure of £4.575 million anticipated and funding available of only £4.088 million (a shortfall of £0.487 million). 5.8. In order to reduce this reliance on reserves, and manage the shortfall anticipated, 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. There is also the potential that further funding may become available for Council Tax valuations in future, however, there is no estimate of any value at this time or what additional workload and staffing requirements will be required for this valuation work. 5.9. 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. This will be presented to the Board as required. 5.10. Barclay Funding: There is the continued risk that funding for Barclay may not be recurring and there is the potential that beyond 2025/2026, the Board will require to cover the risk of the Barclay funding being reduced or removed (for context, £0.736 million of Barclay funding was received for 2025/2026). The £1.675 million balance of Reserves at the end of 2025/2026 is considered appropriate to mitigate this risk and manage any reduction in budget into 2026/2027. However, this would mean that the staffing structure operated by the Board would have to reduce more quickly than anticipated, in order to reduce the reliance on Reserves. An update will be presented to the Board after the Local Government Settlement for 2026/2027 is available, and this will be taken into account in planning scenarios as per the review outlined at section 5.9. 5.11. There is no prescribed minimum or maximum level of Reserves which should be held by a Joint Board. However, it is appropriate that the Board hold some monies in reserve which can be utilised as and when the need arises in any financial year. To facilitate this, notwithstanding the position as detailed in Table 2 / Appendix 1, any underspends which may arise in year, will be transferred to Reserves at the end of the financial year. This gives the Board flexibility in managing its budget across years. 5.12. As a body that is predominantly funded by contributions from councils under the direction of the Board, the Board will manage its budget in year with any risk items identified to the Treasurer as required. Any budget pressures and funding solution would be considered by the Assessor and Electoral Registration Officer and the Treasurer. 6. Employee Implications 6.1. There are no direct employee implications contained within this report. 7. Financial Implications 7.1. The Reserves balance is £2.475 million at the end of 2024/2025, as detailed in a separate report to this meeting of the Board (2024/2025 Annual Report and Accounts). Of this, £0.800 million is anticipated to be utilised in 2025/2026, leaving a balance of £1.675 million available for future years. 7.2. The Strategy proposed in Section 5 presents the Board with a proposed approach to managing the budget over the years beyond 2025/2026, taking account of the minimum proposed structure that the Board can operate within. Appendix 1 88
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demonstrates that if the Board’s expenditure is incurred in line with the budget and includes the use of reserves to cover Pay Award, then the Reserves balance will be fully utilised at the end of 2029/2030. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 9. Other Implications 9.1. The main risk in setting this budget is that there is no additional Barclay funding and that the level of expenditure cannot be managed within the budget set. On behalf of the Board, the Treasurer will continue to have dialogue with the Scottish Government via COSLA, to confirm funding and spend expectations in relation to Barclay. 9.2. An additional risk associated with the Valuation Board’s Revenue Budget into 2026/2027 is an overspend as a result of the increased workload across the three main service delivery areas. 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. 10. Integrated Impact Assessment and Consultation Arrangements 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 also no requirement to undertake any consultation in terms of the information contained in the report. Jackie Taylor Treasurer 20 May 2025 Previous References Revenue Budget 2025/2026 – Lanarkshire Valuation Joint Board – 2 December 2024 List of Background Papers None 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 89
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Appendix 1 Revenue Budget Strategy 2025/2026 (year 0) 2026/2027 (year 1) 2027/2028 (year 2) 2028/2029 (year 3) £ £ £ £ Base Expenditure Budget 4.082 4.375 4.474 Superannuation 0.319 0.000 0.000 Pay Award / Pay Strategy / Recruitment 0.074 0.099 0.101 Price Increases 0.009 0.006 0.006 Efficiency Savings - to meet Price Increases (0.009) (0.006) (0.006) Budget Realignment (IORB) (0.100) 0.000 0.000 Total Expenditure 4.082 4.375 4.474 4.575 Funding Council Requisition Payments 3.082 3.402 3.930 3.930 Reserves 1.000 0.973 0.544 0.158 Total Funding 4.082 4.375 4.474 4.088 Net Position 0.000 0.000 0.000 (0.487) Reserves 2025/2026 2026/2027 2027/2028 2028/2029 £m £m £m £m Opening Balance 2.475 1.675 0.702 0.158 Transfer to / (from) Reserves (0.800) (0.973) (0.544) (0.158) Closing Balance 1.675 0.702 0.158 0.000 90
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board - Service Plan – 1 April 2025 to 31 March 2028 1. Purpose of Report 1.1. The purpose of the report is to:- request approval of the Lanarkshire Valuation Joint Board’s (LVJB’s) Service Plan covering the period 1 April 2025 to 31 March 2028 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- (1) that the Lanarkshire Valuation Joint Board’s Service Plan covering the period 1 April 2025 to 31 March 2025, attached as an appendix to the report, be approved. 3. Background 3.1. LVJB’s last Service Plan, covered the period from 1 April 2022 through to 31 March 2025 with the final update being presented at the Board meeting held on 3 March 2025. Consequently, a new Plan has been prepared, covering the period from 1 April 2025 through to 31 March 2028. 4. Key Business Areas 4.1. The Service Plan sets out the key business areas identified for LVJB over a three- year period. The Plan assists in ensuring that LVJB’s services are delivered as effectively and efficiently as possible to service users. 4.2. LVJB’s Core Purpose and Vision statement reaffirms that we seek to achieve completeness and accuracy in all work undertaken. This includes producing:- complete Electoral Registers which include all eligible electors in Lanarkshire accurately named at their qualifying address a complete Valuation Roll which includes all relevant lands and heritages with accurate rateable values a complete Valuation (Council Tax) List which includes all dwellings with accurate bands 4.3. This report provides updates on key business areas and details progress on specific projects within the three key business areas of the Board, namely, Electoral Registration, Non-Domestic Rating and Council Tax. 8 91
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5. Key Challenges 5.1. The key challenges faced by LVJB over the period of the new Service Plan within its 3 main business areas have been identified as follows:- Within Electoral Registration:- to plan for and ensure that individual electoral registration continues to be managed successfully; to respond to and implement changes which result from the ongoing electoral reform review process; to plan for and ensure service delivery for each election arising over the period of the Service Plan; to ensure the completeness and accuracy of the Electoral Registers. Within Non-Domestic Valuation:- to ensure the maintenance of the Valuation Roll between 3 yearly revaluations and that values accurately reflect changes to Valuation Roll entries; to ensure the disposal of all proposals and any resultant appeals received in accordance with statutory timescales; to plan for and ensure the completion of, in accordance with statutory timescales, the 2026 Revaluation. Within Council Tax:- to ensure that new houses are entered in the Valuation List as soon after completion as possible; to ensure that band changes relating to a material change of value of a dwelling, followed by its subsequent sale, are affected as soon as possible; to continue to deal with proposals to alter Council Tax bands as efficiently as possible. 6. Employee Implications 6.1. None. 7. Financial Implications 7.1. Financial issues in relation to the Service Plan are covered annually as part of the budgetary process and discussions with the Treasurer to the Board. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 9. Other Implications 9.1. There are various risks associated with not either having or adhering to an organisational Service Plan. LVJB have in place a specific risk register which is monitored and reviewed by the management team. 10. Equality Impact Assessment and Consultation Arrangements 10.1. Such matters are referred to in the Service Plan. 11. Privacy Impact Assessment 11.1 Such matters are referred to in the Service Plan. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 20 May 2025 Previous References Lanarkshire Valuation Joint Board - Service Plan - 1 April 2022 to 31 March 2025 report for Board meeting of 7 March 2022, 3 March 2023, 4 March 2024 and 3 March 2025 92
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List of Background Papers None Contact for Further Information If you require further information, please contact: - Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 93
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1 The Office of the Assessor and Electoral Registration Officer SERVICE PLAN April 2025 – March 2028 94
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2 Our Core Purpose To prepare, maintain and update an accurate Valuation Roll, Valuation List (Council Tax) & Electoral Register having regard to statutory requirements. Our Vision Our vision is to deliver quality in the work which we undertake, provide efficient services to all service users, and ensure completeness and accuracy of the Electoral Register, Valuation Roll and the Valuation List (Council Tax). In Order That We Achieve Our Vision We Will: Ensure that our services are delivered in accordance with all statutory requirements. Plan service development and delivery in accordance with the principles of efficient government and continuous improvement. Undertake customer care surveys to assist us in improving our service delivery. Recognise our employees as both stakeholders and our most important asset. Take individual and collective responsibility for the services provided by LVJB. Encourage innovation and recognise achievement within the organisation. Monitor and report performance levels to stakeholders. Integrate equalities issues into all aspects of our service provision. Undertake our duties having regard to sustainability. Build on our achievements to date. 95
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3 LANARKSHIRE VALUATION JOINT BOARD ASSESSOR AND ELECTORAL REGISTRATION OFFICER SERVICE PLAN PART ONE SERVICE FUNCTION 1.1 VALUATION ROLL The Valuation Roll is a list of all non-domestic properties, which are not excluded properties, along with the Net Annual and Rateable Values which the Assessor has established for each property. These annual values form the basis for non-domestic rates charges. The Roll is published annually and updated weekly. Assessors are required to complete a Revaluation of all non-domestic properties within the Valuation Roll every 3 years, with the next Revaluation due to be published in draft form on 30 November 2025, effective from 1 April 2026. As of 1 February 2025, there was a total of 23,492 properties in the Valuation Rolls for North and South Lanarkshire Council areas, with a total rateable value of circa £1,087,062,489. 1.2 VALUATION LIST The Valuation List is a list of all domestic properties upon which Council Tax charges are based. Each dwelling is placed in one of 8 broad valuation bands according to their estimated market value as at the 1 April 1991. As of 1 February 2025, there were a total of 321,926 council tax entries, excluding garages, in the Valuation Lists for the Lanarkshire area. 1.3 REGISTER OF ELECTORS The Registers of Electors contains the names of all person’s resident within the area and eligible to vote at UK Parliamentary, Scottish Parliamentary, European and Local Elections together with referenda. It is generally published annually, by 1 December, and updated regularly throughout the year. Prior to publication, the Register is updated by an annual canvass consisting of a postal canvass of all households, which is usually carried out during July - November each year, and a door-to-door canvass. As of 1 February 2025, the total electorate in Lanarkshire, eligible to vote in Scottish Parliamentary elections, was 527,025 electors and 2310 attainers. 1.4 OTHER FUNCTIONS The Assessor carries out a range of functions in support of these primary services, and these are covered in Part Two, Core Objectives, below. 96
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4 LANARKSHIRE VALUATION JOINT BOARD ASSESSOR AND ELECTORAL REGISTRATION OFFICER SERVICE PLAN PART TWO CORE OBJECTIVES 2.1 THE VALUATION ROLL 2.1.1 Maintenance of the Valuation Roll Maintenance of the Valuation Roll, including the addition of new subjects, the deletion of subjects and the amendment of existing subjects, will continue, year-on-year, in accordance with the Joint Board's established procedures for completion within the statutory timescales and annual targets. Valuation Notices will be issued to all Proprietors, Tenants and Occupiers and all relevant changes will be notified to the billing authorities timeously. 2.1.2 Revaluation Proposals and Appeals In respect of the Revaluation 2017 appeals there remains some 21 outstanding which have been transferred to the Upper Tribunal for determination. LVJB staff continue to discuss and negotiate with ratepayers and their professional representatives, in connection with these appeals, in an attempt to reach settlement without need for recourse to the Upper Tribunal where appropriate. 1,403 proposals were received in respect of the 2023 Revaluation, all of these proposals must be investigated, and the properties reanalysed and revalued if necessary, resulting in the issue of a proposal determination notice by the statutory deadline of 30 September 2025. As of 1 February 2025, of the 1,403 proposals lodged there are currently 17 which have been escalated to appeal stage. The next batch of proposals to be received will be those relating to the 2026 Revaluation. The last date to lodge a proposal against a 2026 Revaluation figure is the 31 July 2026. LVJB are currently in discussion with our IT suppliers to automate the receipt and acknowledgement of proposals where possible, resulting in improved efficiencies in service delivery. 2.1.3 Running Roll Proposals and Appeals Our organisation has received approximately 400 running roll proposals since the 1 April 2023 and will continue to include the disposal of these proposals and any resultant appeals, within the ongoing disposal programme, in accordance with the statutory disposal dates for each. 2.1.4 Appeals to the First-tier Tribunal or Upper Tribunal Our organisation will allocate resources as appropriate to deal with appeals which are referred to either the First-tier Tribunal or the Upper Tribunal. Timetabling of the hearing of such appeals being set by the Tribunal. 97
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5 2.1.5 Designated Assessor Responsibility Under the terms of The Non-Domestic Rating (Valuation of Utilities) (Scotland) Order 2005 the Assessor for Lanarkshire is designated as being responsible for the conventional valuation of the majority (in rateable value terms) of the Electricity Utilities for all of Scotland. This extra responsibility has had a significant impact on the functions and structure of the office. The Assessor will continue to allocate resources as appropriate to deal with these additional legislative duties which are specific to the position of the Lanarkshire Assessor. The Assessor will raise the resourcing of these duties with the Treasurer to the Board where it is envisaged that their undertaking is either onerous in terms of resourcing, or where they may affect other service delivery areas. Currently, the total value in the Roll for electricity subjects, under this remit, is more than £490m. There are 8 appeals, from the 2017 Revaluation, that are outstanding against this group of subjects, with all now being transferred to the Upper Tribunal for Scotland for determination. In addition, there are 8 new proposals from the 2023 Revaluation that are still to be dealtwith, these have a disposal date of 30 September 2025. 2.1.6 2023 Revaluation LVJB staff will continue to deal with the remaining 2023 Revaluation proposals and any resultant appeals. The final date for the issue of a Proposal Decision Notice (PDN) for the 2023 Revaluation, being 30 September 2025. The Local Taxation Chamber (LTC) are listing for hearing, any resultant appeals and LVJB will, where values are deemed to be correct, robustly defend these at hearing. 2.1.7 2026 Revaluation LVJB staff are currently in the early phase of undertaking the work involved in the 2026 Revaluation. This is the second 3-yearly revaluation with a one-year tone date following the recommendations of the Barclay review on non-domestic rating. Members of LVJB’s management will meet with the valuation team on a regular basis to ensure resources have the appropriate direction, key targets will be set, monitoring of progress will be undertaken in relation to targets, and a robust review of analysis and the resulting valuations will be undertaken when necessary. Engagement with landlords, tenants, and other relevant parties are ongoing to ensure they are issued with the appropriate Assessors Information Notices (AIN’s) to allow the collation of all relevant information required to complete the Revaluation. Those who do not make a return being pursued through the civil penalty route. Staff will also be encouraged to formally pre-agree, with suitable parties, the proposed 2026 valuations. Valuation staff will continue to participate in meetings of the Scottish Assessors Association to ensure that consistency in valuation approach is achieved. Certain staff will also be required to take ownership of practice notes, to be applied throughout Scotland, therefore carrying out analysis and proposing schemes of valuation for many subjects throughout Scotland. Where undertaken by a member of LVJB, our office will be required to lead negotiations and discussions with industry experts, in the hope that the valuation scheme can be agreed. Where agreement is 98
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6 not reached it will be necessary for LVJB to defend the scheme of valuation at Tribunal. The values produced for the 2026 Revaluation will come into effect on 1 April 2026 and reflect levels of value as at 1 April 2025 (the “tone date”). This is the second revaluation which has a tone date 1 year prior to the revaluation. This shortened time between tone date and completion of the revaluation continues to create practical challenges for our organisation in relation to ingathering appropriate cost and rental information, analysing, and the setting of resultant values. Whilst, as noted above, the new values will come into force on 1 April 2026, the Scottish Government require that the draft values are published at the SAA Portal on the 30 November 2025 and that the notices are issued shortly thereafter, which further condenses the timescales involved. 2.2 THE VALUATION LIST 2.2.1 Maintenance of the Valuation List Maintenance of the Valuation List, particularly the addition of new subjects, will continue, year-on-year, in accordance with the Joint Board's established procedures for completion within agreed annual targets. Banding Notices will be issued to all interested parties, and all relevant changes will be notified to the billing authorities timeously. LVJB will provide an annual update in respect of the number of new houses added to the Valuation List and the percentage of these additions that have been made within 3 months of their effective completion date. 2.2.2 Alterations to Bands Band changes following alteration and subsequent sale will continue in accordance with the current relevant legislation and the Joint Board's established procedures for completion within annual targets. 2.2.3 Proposals & Appeals Council Tax proposals and appeals will continue to be reviewed, whether validly made or not, to ensure that dwellings are entered in the Valuation List at the correct band. When a band is incorrect, our organisation will correct it, either upwards or downwards, under current legislative powers. Since 1 April 2023 the Scottish Courts and Tribunal Service administer appeals that are made regarding entries made in the council tax valuation list. LVJB will, where appropriate to do so, engage legal representation for First-tier and Upper Tier Tribunal hearings. 2.3 REGISTER OF ELECTORS 2.3.1 Publication The Register of Electors will be published by 1 December in each year following an annual canvass of electors, unless legislation dictates otherwise. The objective of the canvass will be to ensure the maximum possible response to canvass communications and that the register accurately reflects the updated information. 99
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7 The Register will be updated monthly between annual canvasses. All statutory notices and lists will be timeously provided to relevant parties. This includes updates in the months of October and November, during the annual canvass. Election Registers and Lists of Absent/Postal/Proxy voters etc will be produced as required by statute and in agreement with Returning Officers. The Statutory review of Polling Districts and Polling Places was carried out successfully by the Returning Officers and the changes reflected in the revised register published on 1 February 2025, delayed due to the UK Parliamentary Election. 2.3.2 Data Matching Electoral Registration Officers (EROs) have powers under canvass reform to data match the existing electoral register data against data sets held by the Department for Work & Pension (DWP), known as national matching, and against the Council Tax data sets held by the constituent authorities, known as local matching. 2.3.3 Canvass Where a household is fully matched through this process an ERO is no longer required to issue a canvass form (CF) to these households but rather will issue a Canvass Communication A (CCA) to advise the household of the details held on the register. CFs are only required to be issued to households which do not fully match during national and local matching process. Reminders and subsequent household visits are only required to be carried out to those households who received a CF. Additionally, canvass reform permits an ERO to obtain current electors’ details from certain categories of properties (e.g., Care Homes, Halls of Residence etc) from a single, responsible individual. A review of the current paper-based door-to-door canvass will be undertaken during 2025, with a view to moving to a modern more efficient paperless solution, utilising mobile tablet devices. 2.3.4 Boundary Reviews Boundary Reviews are required to be carried out at certain times as laid down in legislation. The next UK Parliamentary Boundary Review is due to be completed by 2031, the Scottish Parliamentary Boundary Review must be completed by May 2026 (conducted every 8-12 years); and the Scottish Local Government Boundary Review by December 2028 (every 15 years). The Scottish Boundary Commission will decide the scheduling of these in due course and advise. 2.3.5 Electoral Administration Act 2006 The Electoral Administration Act 2006 introduced several duties on EROs, including a duty to maximise registration and to collect personal identifiers for electors wishing to vote by post or by proxy. A refresh of personal identifiers for Scottish Parliament and local election postal voters was carried out in January 2025 which involved a write out to circa 9,600 electors requesting a refresh of their signature. Reminder letters being issued to those who do not respond. 100
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8 2.3.6 Engagement in the Community Following the extension of the franchise allowing 16 and 17-year-olds to vote in Scottish elections, LVJB work in partnership with their respective contacts within the Local Authorities Departments of Education and further education establishments to encourage young persons in Lanarkshire to register to vote. LVJB also continues to liaise with the education authorities to record relevant details of “attainers”, namely young people who are currently aged 14 and 15 years old. Contact is also made with liaison officers who deal with travelling people and refugees to promote registration within these groups. Following the enactment of the Scottish Elections (Franchise and Representation) Act 2020, LVJB now add prisoners with a sentence of 12 months or less, and foreign nationals with a right to reside in Scotland, to the electoral register. These electors can vote in Scottish elections. 2.3.7 Imminent Elections & Reform The next Scottish Parliamentary election is required to be held no later than 7 May 2026 with the next Local Government election to be held by the 6 May 2027. Due to the national issues experienced regarding absent voting, preparations have begun to ensure processes are robust. Mock elections will continue to be run to allow all parties to test their procedures. An election protocol has also been created to ensure that LVJB and both the North and South Lanarkshire RO’s adhere to agreed arrangements. Elections Act 2022 All measures have now been implemented because of the Elections Act 2022. The UK Government (MHCLG) continue to improve the ERO Portal after feedback from stakeholders and various post-election reviews. The Scottish Assessor’s Association have been working with partners at the Electoral Commission and their own electoral management system providers to ensure that the user journey is as simple and as informative as possible. The Elections Act introduced the requirement for all postal voters in UK Parliamentary elections to renew their application every 3 years. There are currently circa 80,000 electors due to renew by 31 January 2026 and the write out for these has commenced. Electoral Reform (UK) The UK Government has recently carried out a review of electoral registration and conduct processes. The review commenced October 2024 and concluded April 2025, delivering on manifesto commitments such as voter ID amendments, votes at 16 and improving registration. The review has sought to identify the biggest challenges and pain-points in the current system for both electors and electoral practitioners and identify practical and pragmatic approaches to address them. 101
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9 Electoral Reform (Scottish Parliament) The Scottish Elections (Representation and Reform) Act 2025 which received royal assent January 2025, changes the law affecting Scottish Parliament and local government elections in respect of several measures such as disqualification orders, democratic engagement and election pilots to name a few (most items relate to the RO, not ERO). Preparatory work on secondary legislation for the Scottish Parliament (Elections etc) Amendment Order 2025 is progressing and any changes should be in place at least 6 months prior to the Scottish Parliamentary Election Private Member Bill – Absent Voting (Elections in Scotland and Wales) Bill This Bill was introduced to the House of Commons on 16 October 2024 and the second reading was on 17 January 2025. The Bill makes provision for and amends existing legislation to make it easier and more convenient for voters in Scotland and Wales to apply for postal and proxy voting. It will allow for devolved applications to be made online via the UK digital service, include an identity check element, and align renewal cycles in line with reserved elections. The bill is currently at the Committee Stage. Officials from Scottish Government and the UK Government are working together to take this forward, with a view to online absent voting becoming available for voters in Scottish Parliament and local elections in December 2.4 CORPORATE GOVERNANCE 2.4.1 The Board will ensure that the Assessor and Electoral Registration Officer is adequately resourced to perform their statutory functions. It will meet to discuss and approve budgets, policies and practices as is deemed necessary and the members will act in accordance with the Code of Conduct for Councillors. 2.4.2 The officers of the Board will act in accordance with the relevant Schemes of Delegation, Financial Regulations, Standing Orders and Codes of Conduct. Further, reference will be made to such good practice and good governance guidance as provided by Audit Scotland. 2.4.3 The Service Plan and other relevant plans will be maintained and actioned. The Service Plan will cover a 3-year period. Such plans will be reviewed in a manner which integrates with budget planning. Updates will be provided to Board meetings yearly. 2.4.4 A Code of Corporate Governance has been developed and implemented. This was based on the framework established by The Chartered Institution of Public Finance and Accountancy (CIPFA) and The Society of Local Authority Chief Executives (SOLACE) in the publication Delivering Good Governance in Local Authority Government Framework (2016 Edition). Fraud prevention measures will be implemented in accordance with South Lanarkshire Council guidance. 2.4.5 The strategic objectives will be laid down, reviewed and monitored by Management Teams. Actions will be communicated to staff by means of team meetings and written bullet points. 2.4.6 Effective performance management systems have been implemented and monitored via monthly management meetings, such meetings being identified as the principal forums for matters relating to performance management, planning, and reporting. 2.4.7 Specific operational matters will be within the remit of the various scheduled meetings set up to ensure that operational procedures are reviewed, updated and 102
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10 implemented, and that best practice is shared between working partners, such as parties responsible for election management issues and non-domestic rates and council tax billing. Additional groups, such as the Health and Safety Working Group will also contribute towards ensuring appropriate procedures and processes are adhered to. These groups in turn will report to the Management Team. 2.4.8 Senior management will liaise as and when required with staff representatives. 2.4.9 Where deemed appropriate the Valuation Joint Board will align its personnel and other related policies with those of South Lanarkshire Council. 2.4.10 The financial management and operations of the Valuation Joint Board will be subject to internal and external audit (see later). 2.4.11 LVJB is fully committed to the principles and practice of Best Value. 2.4.12 LVJB’s Records Management Plan was approved by the Keeper of Records of Scotland on 9 August 2016. LVJB will continue to adhere to the agreed plan to meet its full obligations under the Public Records (Scotland) Act 2011. The most recent invitation to submit our Progress Update Review was received by LVJB in August 2024. Following submission, the draft report by the Public Records (Scotland) Act 2011 Assessment Team was received in April 2025. The Assessment Team evaluated the submission and agreed that the proper record management arrangements outlined in LVJB’s plan continue to be properly considered. 2.4.13 LVJB will undertake an annual review of the Risk Register. 2.5 HEALTH AND SAFETY 2.5.1 LVJB will take all reasonable steps to ensure the health, safety, and welfare of all its employees, and all persons that are likely to be affected by its operations. LVJB has a general duty to ensure, so far as is reasonably practicable, the health, safety, and welfare at work of all employees under the Health and Safety at Work Act 1974. The management of Health and Safety at Work Regulations 1999 require all employers to assess the risks to their employees while they are carrying out their daily duties. Employees whose job requires them to deal with the public can be at risk from violence. In line with South Lanarkshire Council’s OHSMS, LVJBV have developed their own Personal Safety System. The Personal Safety System has two objectives: • To reduce the risk of aggressive or violent behaviour from service users. • To ensure that service users with various requirements retain a sense of personal safety when using our services. 2.5.2 LVJB have adopted, use and participate in South Lanarkshire Council's Occupational Health and Safety Management System. LVJB’s Management Team will ensure that this function is adequately resourced to meet legal obligations and ensure that health and safety is an integral part of the overall management culture. LVJB’s in-house Health and Safety committee meets quarterly. LVJB’s representatives will attend and participate in meetings of South Lanarkshire Council’s Finance and Corporate Health and Safety Group. Both meetings are minuted, actions 103
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11 undertaken as appropriate and all information relevant to LVJB is disseminated to staff. Health and safety is a item on the agenda of Management Team meetings. 2.5.3 Health and Safety Officers will be appointed to actively participate in South Lanarkshire Council’s, Finance and Corporate Health and Safety Group meetings so that Risk Assessments, Safe Systems of Work and PUWER assessments continue to be relevant as South Lanarkshire Council’s OHSMS changes. 2.5.4 A Fire Action Plan has been developed in line with the OHSMS to ensure the safe evacuation of employees and service users. 2.5.5 Risk Assessments and Safe Systems of Work are developed, reviewed, and updated in line with the OHSMS to ensure the safety of all employees. 2.5.6 Relevant training will be identified and provided to all staff in line with the OHSMS to ensure the safety of all employees. New employees will be given information and training on health and safety as part of Lanarkshire Valuation Joint Board’s staff induction procedure. Health and safety instructions are included in LVJB Induction Procedures. 2.5.7 All matters relating to health and safety will be communicated to staff by email, management bullet points, LVJB health and safety group minutes and training. Any matters relating to individual members of staff will be communicated through email, Personal Development Review meetings, and training. 2.5.8 LVJB have adopted the traffic management plan for David Dale House, Blantyre which they moved to in February 2021. 2.5.9 LVJB make available, to all staff, a Surveying Safely guidance note. This incorporates advice from the OHSMS, and guidance published by the Royal Institution of Chartered Surveyors. 2.6 ACCOUNTABILITY 2.6.1 Annual Accounts will be submitted for external audit and published in accordance with the requirements of Audit Scotland. 2.6.2 The procedures and practices of the Valuation Joint Board will also be subject to external audit. 2.6.3 A Service Level Agreement has been entered into with the Internal Audit Services of South Lanarkshire Council, and an audit strategy encompassing the requirements of the external and internal auditors devised. 2.6.4 Detailed annual audit plans will, likewise, be agreed with Internal Audit Services of South Lanarkshire Council. 2.6.5 Performance will be monitored and reported internally and externally. Accordingly, a schedule of performance reports has been developed and reported at Management Team meetings and other scheduled meetings if deemed appropriate. In response to changing external requirements and management need, this schedule will be subject to continuous review. 2.6.6 Decisions of the Management Team will be minuted. 104
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12 2.7 BEST VALUE 2.7.1 LVJB recognises its duty, under Section 1 of The Local Government in Scotland Act 2003, to plan to secure Best Value. The Valuation Joint Board are committed to the principles and practices of Best Value and to the integration of this theme into all areas of operation. 2.7.2 Performance will be planned and targeted. Key Performance Indicators (KPI’s) have been agreed in conjunction with the Scottish Government and the Scottish Assessors Association. These are reported to the Scottish Government and other key service users annually. Targets will however have to be set having cognisance of the continued staffing and budgetary constraints which public local authority bodies are experiencing, including LVJB. LVJB continues to monitor performance through a suite of statistics and performance indicators, and they continue to be considered and discussed at the Management Team Meetings and Valuation Forum Meetings. 2.7.3 Performance Indictors will be used for year-on-year comparisons as well as making comparison with other bodies if deemed appropriate. 2.7.4 In accordance with Section 13 of The Local Government in Scotland Act 2003, the performance of LVJB in relation to its functions will be reported to all service users of the Valuation Joint Board, including staff, in the most appropriate manner. These statistical measures are placed on the LVJB website under the heading Public Performance Reports. 2.7.5 Service user consultations will be continually developed and implemented, and the outcomes taken account of in strategic service planning. This consultation includes a Customer Care Policy and Customer Comments and Complaints procedures, together with initiatives co-ordinated via the Scottish Assessors Association such as consultation on future development of the SAA Portal (www.saa.gov.uk). Users of LVJB’s services are sampled at random for their comments on the service LVJB provides and complaints are reported to the Board quarterly and summarised in the annual Public Performance Report. 2.7.6 A Service Plan will be produced three yearly and annually updated, considering changing priorities and external factors. 2.7.7 LVJB recognises its duty under the Government’s ‘Efficient Government’ initiative and will prepare and monitor plans to ensure compliance. LVJB will prepare annual efficiency statements and report to the Board. 2.8 EQUAL OPPORTUNITIES 2.8.1 LVJB recognises its duties under Equalities Legislation and is committed to eliminating discrimination, harassment, and victimisation, advancing equality of opportunity and fostering good relations. 2.8.2 LVJB has published an Equal Opportunity Policy setting out a summary of policy objectives. 105
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13 2.8.3 Regulation 3 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 requires a listed authority to publish a Mainstreaming Equalities Report and Equality Outcomes. LVJB will publish such outcomes on our website. 2.8.4 Regulation 4 in accordance with Section 6 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and 2016 LVJB as a listed authority has a duty to gather and use employee information on the composition of its employees and the recruitment, development and retention of employees. LVJB will undertake this duty and publish outcomes, where deemed appropriate, on our website. 2.8.5 Relevant training on equality and diversity will continue to be provided to all staff. 2.9 STAFFING AND PERSONNEL MATTERS 2.9.1 Appropriate training will be provided to all members of staff in accordance with both LVJB needs and staff training needs. Such needs will be assessed at annual and interim Performance and Development Reviews. In addition to training being built into performance development reviews, LVJB also have comprehensive training guides for trainee valuers and trainee technicians, which are reviewed and updated to reflect changes made to the Assessment of Professional Competence (APC) by the Royal Institution of Chartered Surveyors (RICS) when such changes are undertaken. LVJB recognises the need for personal development and are committed to working alongside their employees improving the knowledge and skill set of the joint board. 2.9.2 Staffing requirements continue to be monitored via LVJB’s Management Team with respect to matters such as previous year’s performance, anticipated workload, staffing levels, and budgetary constraints. LVJB has developed a Workforce Plan to ensure that the right number of people with the right skills are in place to deliver our short- and long-term objectives. This plan will be reviewed annually. 2.9.3 LVJB adopted South Lanarkshire Council’s Competence Initiative Scheme, including an annual Performance and Development Review process. 2.9.4 LVJB remains committed to offer an interview to disabled people and veterans of the armed forces who meet the minimum criteria for the job. 2.10 FINANCE AND BUDGETING 2.10.1 The officers of the Valuation Joint Board will act in accordance with the relevant Financial Regulations and Standing Orders, which will be regularly reviewed. 2.10.2 In partnership with the Finance and IT Resources of South Lanarkshire Council, budgets will be prepared annually for approval by the Joint Board. Discussions are scheduled to take place early summer 2025 to agree a new 3-year financial strategy for the financial years 2026/27 through to 2028/29, with the budget being presented thereafter to the board. 2.10.3 Appropriate procedures for procurement, authorisation and payment have been implemented in accordance with guidance from South Lanarkshire Council with the introduction of the Oracle based Fusion system. 106
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14 2.10.4 Financial monitoring reports are received and verified monthly with variations in expenditure being reported both to management and to the Joint Board. 2.11 INFORMATION TECHNOLOGY & INFORMATION MANAGEMENT 2.11.1 The provision of Information Technology assets, systems and services by South Lanarkshire Council is managed through regular liaison with the Business Systems Manager and Project Manager allocated to LVJB. An Assistant Assessor or Assessor holds monthly meetings with South Lanarkshire Council IT’s business managers, who also attend LVJB’s monthly management team meetings to present the current service provision and discuss any IT projects, or issues. 2.11.2 A Service Level Agreement with South Lanarkshire Council IT is in place and will be updated as and when deemed appropriate. 2.11.3 Assets will be refreshed in accordance with the Service Level Agreement between South Lanarkshire Council and their hardware suppliers. The next PC refresh is due mid 2026. 2.11.4 LVJB adheres to the principles of Data Protection and regularly reviews its Notification to the Information Commissioner. Privacy Impact Assessments will continue to be undertaken for new policies prior to implementation. Formal data sharing agreements will be entered into with other parties were deemed appropriate to do so. LVJB’s privacy notice is periodically reviewed and updated when deemed appropriate to do so. 2.11.5 Procedures are in place to enable compliance with the requirements of the Freedom of Information (Scotland) Act 2002. In October 2017 both LVJB and the Assessor adopted the SIC Model Publication Scheme which we are only required to do once. Thereafter, the Joint Guide to Information has been continually reviewed to ensure compliance with guidance issued by the SIC and is published on the LVJB website. LVJB’s Information Manager and an Assistant Assessor & ERO are members of the Scottish Assessors Association Freedom of Information Practitioners Group, which shares knowledge and good practice. Data Protection Officer arrangements are in place with the SAA. 2.11.6 A hybrid model of working continues to be available to all members of staff, currently full-time staff can work 2 days at home. Albeit there are instances where due to the nature of the tasks, management will require staff to work solely within the office at David Dale House. Data Protection training in relation to homeworking has been rolled out to all staff, the principles which apply in the office, apply during homeworking. All IT systems are accessible through employee’s wi-fi at home, in the event of a failure to log into IT systems from home, all employees are aware they must make their way into the office immediately, until the issue is resolved. Procedures are regularly reviewed, to streamline and improve service delivery, giving cognisance of hybrid working. 107
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15 2.11.7 LVJB will play an active role in the development of the SAA Portal with a view to continuing the provision of this web based joined up service delivery initiative. 2.11.8 Development work had been undertaken by LVJB to allow the expansion of the categories of non-domestic valuations that are available at the SAA portal. LVJB continue to work with the SAA Portal team and support the redevelopment/refresh of the SAA Portal that is currently being scoped. 2.11.9 The LVJB website remains under constant review. The content of the website will be monitored to ensure that it remains current. The announcements facility is used to highlight in the main, election news. LVJB will continue to utilise the most appropriate PC Operating System and desktop applications as advised by South Lanarkshire Council IT. IT initiatives shall be continually considered by LVJB’s in terms of their possible contribution to delivering services more efficiently and effectively. 2.12 KEY PARTNERSHIPS 2.12.1 The support services provided by South Lanarkshire Council will continue to be managed by regular liaison meetings with relevant persons in each of the supporting resources. Regular meetings continue to be undertaken between South Lanarkshire Council and LVJB in relation to business areas such as personnel matters, health and safety, equal opportunities, IT and building issues. 2.12.2 Being the primary recipients of operational outputs (Valuation Rolls, Councils Tax Valuation Lists and Electoral Registers), LVJB recognises both North and South Lanarkshire councils as key stakeholders and will consult with these bodies in all areas relating to these matters. 2.12.3 LVJB will continue to commit resources to the workings of the Scottish Assessors Association. In this respect, it will participate in plenary, committee and working group meetings and fully engage in the exchange of information, ideas and knowledge with a view to continuing the process of sharing services where possible and sharing best practice. In preparation for the 2026 Revaluation LVJB has undertaken a review of its staff representatives and practice note authors in all committees and working groups. 2.12.4 Through the SAA, LVJB will maintain liaison with bodies such as the Valuation Office Agency (England and Wales), the Valuation and Land Agency (Northern Ireland), the Valuation Office of Ireland, The Royal Institution of Chartered Surveyors and The Institute of Revenues, Rating and Valuation. In addition, the Lanarkshire Assessor contributes to the Annual Harmonisation Report in their capacity as Utility Committee chair. 2.12.5 Similarly, LVJB staff participate in the workings of the Association of Electoral Administrators were deemed appropriate. 108
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16 2.12.6 LVJB recognises the role of, and support provided by, The Electoral Commission (EC) in respect of Electoral Registration matters and will continue to participate in Electoral Commission events. LVJB staff attend all SAA Electoral Registration Committee meetings with the Electoral Commission in attendance. LVJB staff continue to receive bulletins and attend relevant EC events and undertake appropriate training. LVJB also provide in- house training regularly. 2.12.7 Staff are recognised as both key assets of LVJB and primary stakeholders and will be consulted on matters such as improving service delivery both via team meetings and through representative organisations where appropriate. Scheduled section/team meetings will continue to be undertaken and act as forums for staff to be consulted on improving service delivery. 2.12.8 Relationships with external suppliers of systems and services are subject to contract conditions and/or Service Level Agreement and are managed through liaison with the relevant account manager or similar representative. Senior staff monitor the bulk mailing and printing contract ensuring that deadlines are met. The current bulk mailing contract was renewed by South Lanarkshire Council’s procurement team and runs until 2028. 2.13 MISCELLANEOUS 2.13.1 LVJB are committed to various initiatives, not covered above but which have significant implications for service planning, priorities and actions. These tend to be of an ad-hoc nature and demand variable commitment. LVJB will respond, either directly or through its relevant associations, to pertinent legislative consultations and other pertinent consultations. 2.13.2 Any future local authority boundary or electoral constituency changes will require resource allocation and planning. 2.13.3 LVJB is committed to the development and implementation of both North and South Lanarkshire Councils’ Corporate Property Gazetteer and Property Database, and through these initiatives the formation of a National Gazetteer and use of National Unique Property Reference Numbers. LVJB continue to download CAG data from One Scotland Gazetteer which is populated into core systems facilitating consistent property referencing across several data sets. 2.13.4 LVJB is committed to ensuring that environmental sustainability is considered when delivering our services. Part 4 of the Climate Change (Scotland) Act 2009 requires that a public body must, in exercising its functions, act: in a way best calculated to contribute to delivery of the Act’s emissions reduction targets; in a way best calculated to deliver any statutory adaptation programme; and in a way that it considers most sustainable. In complying with its duties, LVJB have developed an Environmental Action Plan, which is reviewed monthly at management team meetings, with any environmental initiative implemented within LVJB being subsequently reviewed. The LVJB management team continue to consider environmental efficiencies monthly as part of a standing agenda item. 109
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Convener and Depute Convener Remuneration - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide the Board with an update on the Convener and Depute Convener’s remuneration levels following review by the Scottish Local Authorities Remuneration Committee (SLARC), payable from 1 April 2025 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the remuneration levels payable from 1 April 2025 for the posts of Convener and Depute Convener, as set by the 2025 Statutory Instrument, be noted; and (2) that the automatic uprating of remuneration levels each year in line with the increase, detailed in the relevant annual Statutory Instrument, for Convener and Depute Convener, be approved. 3. Background 3.1. Local Government remuneration levels are set by the Local Government (Scotland) Act 2004 (Remuneration) Regulations 2007 (as amended, the 2007 Regulations), as updated annually by Statutory Instrument (SI). 3.2. This report will provide an update on the SLARC Review (section 4) and the recommended remuneration levels following release of the 2025 Statutory Instrument (section 5). 4. SLARC Review 4.1. In a joint statement, published in February 2022, the Scottish Government and Convention of Scottish Local Authorities (COSLA) recognised, “the need for a review of Councillor pay to ensure that terms and conditions truly reflect the responsibilities of a modern-day Councillor, and that remuneration does not act as a barrier to encouraging a diverse range of people to stand for elected office”. 4.2. The SLARC was reconvened by Scottish Government in April 2023 to undertake an independent review of councillor remuneration, having last reported in 2011. The final report was published in February 2024 with the recommendations accepted in principle by COSLA Leaders. 9 111
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4.3. The report recommendations included salary levels for Councillors. Increases in salaries were to take effect from 1 April 2025. 5. Remuneration Levels 5.1. In terms of the Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 2025 and subsequent amendments, the Convener of the Lanarkshire Valuation Joint Board is entitled to be paid a total yearly amount of £28,207 (previously £26,686) inclusive of any amount payable to the Convener as a Councillor or Senior Councillor, or if greater, the amount payable to the Convener as a Senior Councillor. 5.2. The Depute Convener of the Lanarkshire Valuation Joint Board is entitled to be paid a total yearly amount of £26,797 (previously £25,352) inclusive of any amount payable to the Depute Convener as a Councillor or a Senior Councillor, or if greater, the amount payable to the Depute Convener as a Senior Councillor. 5.3. Going forward, in accordance with established practice, it is proposed that annual uplifts will be applied each year to the posts of Convener and Depute Convener in line with the increases detailed in the annual Statutory Instrument for Councillors. 6. Financial Implications 6.1. The costs resulting from the 2025 SI will be met from the 2025/2026 budget. 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 2025 Previous References None 112
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List of Background Papers Scottish Statutory Instruments - 2025 No. 8 – Local Government - The Local Governance (Scotland) Act 2004 (Remuneration) Amendment Regulations 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 113
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Clerk to Lanarkshire Valuation Joint Board Subject: Change in Membership of the Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise members of a change to South Lanarkshire Council’s membership of the Lanarkshire Valuation Joint Board [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) to note that Councillor Richard Nelson has replaced Councillor Poppy Corbett as a South Lanarkshire Council substitute member of the Lanarkshire Valuation Joint Board. [1recs] 3. Background 3.1. At the meeting of South Lanarkshire Council’s Executive Committee held on 30 April 2025, a change to the composition of the Council, following the resignation of Councillor Corbett from the Conservative Group to join Reform UK, was noted. Furthermore, authority was delegated to the Chief Executive, in consultation with the relevant political groups, to amend any outstanding Committee or Board memberships to reflect the change to the composition of the Council. 3.2. It has subsequently been agreed that Councillor Richard Nelson replace Councillor Poppy Corbett as a substitute member of the Lanarkshire Valuation Joint Board. The change in membership was effective immediately. 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. Other Implications 7.1. There are no implications for risk in terms of the information contained in this report. 10 115
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8. Integrated Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 8.2. There was no requirement for consultation in terms of the information contained in this report. Paul Manning Clerk to the Board 14 May 2025 Previous References None List of Background Papers Report to South Lanarkshire Council’s Executive Committee held on 30 April 2025 Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Stuart McLeod, Administration Officer Ext: 4815 (Tel: 01698 454815 / 07385 370 117) E-mail: stuart.mcleod@southlanarkshire.gov.uk 116
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assistant 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; (2) that the addition of 1.0 FTE Divisional Assessor and 2 FTE Principal Valuers, as detailed in this report, be noted; (3) that the addition of 2 new posts – 1.0 FTE Divisional Technician and 1.0 FTE Principal Technician, as detailed in this report, be noted; and (4) that the removal of 6 posts – 2 FTE Divisional Valuers, 2 FTE Technicians and 2 FTE Valuers, as detailed in this report, be noted. 3. Background 3.1. Due to the failure to recruit and retain employees within the valuation team, a review of the structure has been necessary to ensure continued delivery of our statutory duties within our valuation service. LVJB have worked under the current structure, with numerous vacancies in the valuation team, whilst navigating the legislative changes brought about by the Barclay Review. 3.2. Throughout recent months, the management team have worked closely with our administrative team and our valuation team to review our valuation service, systematically evaluating the tasks to determine better use of available resources. The result of the review has seen many administrative tasks moving outwith the valuation team, to allow our qualified surveyors, technicians and trainees to concentrate on valuation work. Whilst the current and future improved use of existing resources, regarding personnel, does go some way to assist in the coordination of the additional workstreams brought about by the Barclay Review, it does not go far enough. 11 117
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It is clear the existing structure, coupled with historic recruitment and personnel retention issues, does not now adequately meet the needs of the organisation. All avenues for improvement and innovation have been exhausted. 4. Valuation for Non-Domestic Rates 4.1. The introduction of the Non-Domestic Rates (Scotland) Act 2020, following the Barclay Review into non-domestic rates, increased workload, which must be strategically managed. Notably 3 yearly revaluations, a one-year tone date, vastly shorter statutory time frames, formal pre-agreements, a new proposal and appeal system, and the introduction of improved methods relating to information collation through a civil penalties process. It is now perhaps clearer, following our first 3 yearly revaluation, just how onerous these tasks are. 4.2. The management of non-domestic valuation has significantly increased, given LVJB have circa 23,500 subjects which must be revalued every 3 years. Coupled with designated Assessor responsibilities for electricity, which include the highest value subjects in Scotland, the total value of all non-domestic subjects within the LVJB Valuation Roll exceeds all other similar sized Joint Boards in Scotland. 4.3. Further, the legislation introduced pre-agreements within the revaluation cycle, whereby ratepayers, or their agents, can pre-agree their revaluation figures. Negotiations are facilitated prior to the publication of the revaluation. Whilst this benefits the taxpayer, it results in further workflows during an already condensed timeframe. 4.4. In quantitative terms, information gathering such as collecting rental and cost evidence, to establish schemes of valuation, has improved, due to the ability to raise a civil penalty against any party who fails to respond to an Assessor’s request for information. A consequence of this improvement is recurring and resource intensive tasks. 4.5. The new non-domestic proposal system sees statutory timeframes reduced from 105 days to 70 days. The statutory process introduced a suite of legal paperwork. The 2020 Act dictates written statements must be issued by LVJB in response to grounds relating to proposals. The proposal outcome is finalised by LVJB via a written decision notice. The decision notice confirms the value, whilst justifying the valuation and response to the grounds, quoting appropriate legislation, valuation evidence and caselaw where appropriate. Formerly, only for those challenges which were likely to proceed to a formal hearing, and where further substantive grounds were received by LVJB in writing, was it necessary to prepare and issue a written statement. This was a very low proportion of the total number of appeals lodged. Under the new system, almost all proposals require either a written statement, decision notice or both. Paperwork relating to proposals must be submitted to the Scottish Courts and Tribunals Service, Local Taxation Chamber First-tier Tribunal for Scotland or Upper Tribunal for Scotland and can set precedent for the whole of Scotland. 4.6. Being 2 years into the first 3-yearly revaluation with a one-year tone, having navigated the new non-domestic proposal and appeals system for approximately 1 year and having completed the Scottish Government “1 in 10 project”, it has become apparent the additional workload requires a reorganisation of our structure. 118
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The table below indicates the additional work in relation to proposal and appeal documentation. On average, 39 challenges were previously prepared for a hearing, in 1 year under the new system 1,422 documents have been prepared which would form part of documentation at a formal hearing. * as at 15 May 2025 The timeframe for revaluation preparation and valuation has shrunk from 2 years to 8 months. Regarding preparation work for each revaluation, information gathering and the introduction of the civil penalty process, the table below gives some indication of the increase realised in workflows. The 2026 revaluation period will measure the impact on resources in relation to civil penalties and questionnaires issued. Questionnaires have increased, to date by an additional 175%, and this figure will continue to rise. To date, 1,159 civil penalties have been issued, with work in relation to new civil penalties ongoing on a weekly basis. 4.7. It is essential careful management and consideration are given to each proposal, from suitably experienced and qualified chartered surveyors, with the relevant skills and knowledge. The management of proposal work includes reviewing written statements and decision notices prior to issue. In addition, the manager must be able to act as an advocate for LVJB. Advocates lead their expert witness in their evidence at tribunal and cross-examining the proposer at tribunal. It is essential LVJB recruit and retain the appropriate level of expertise; experienced chartered surveyors who have the acumen and expertise to sum up such cases under the pressure of a tribunal hearing, recalling their knowledge of rating caselaw and legislation built up over years of experience. 119
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However, should all the steps above be navigated correctly and thoroughly at proposal stage, the need to appear at a tribunal hearing should be mitigated in most circumstances. The management of the disposal of non-domestic proposal and appeal work is undertaken by Divisional Assessors, who advise and guide their team of Divisional Valuers, Principal Valuers, Valuers and Trainee Valuers. 5. Valuation for Council Tax 5.1. In conjunction with all the above non-domestic valuation work, the valuation team also maintain the Council Tax Valuation List. 5.2. Valuation for council tax purposes includes the survey and valuation of all new dwellings in both North and South Lanarkshire. In addition, the survey of all sold dwellings which have been altered, thereafter a valuation of that altered dwelling is undertaken and, where appropriate, the council tax band amended. In a similar manner to non-domestic rates, council tax bandings can be challenged. From 1 April 2023, all council tax proposals could be appealed to the Scottish Courts and Tribunals Service, Local Taxation Chamber First-tier Tribunal for Scotland or Upper Tribunal for Scotland. Whilst council tax is often not as complex as our non-domestic tasks, it still requires careful management to ensure all statutory deadlines and written statements are issued in accordance with the law. 5.3. At present, the Divisional Valuers manage the disposal of all council tax proposals and appeals. They advise and guide their team of Principal Valuers, Valuers, Trainee Valuers, Technicians and Trainee Technicians. In relation to the more complex council tax valuation issues, there is cross-over between the valuers and technicians, both working towards resolving such issues. However, as has been seen previously in our statistics, this comes at the expense of our non-domestic rating work. 6. Structure Changes 6.1. The structure changes have been reviewed by the Senior Management Team, Divisional Assessors, the Clerk to the Board and the Head of Personnel Services, and are in line with 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”. The current structure lacks adequate experienced positions within the valuation team, to monitor, advise and deliver all our statutory functions. The volume and complexity of work in relation to both the revaluation and the new administrative procedures involved in the 2-stage proposal and appeals system, brought about by Barclay, requires additional personnel resource at a higher level. 120
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The introduction of 1 FTE Divisional Assessor post and 2 FTE Principal Valuers will enhance our capacity to help manage the Barclay demands, ensuring workloads are managed, whilst benchmarking LVJB against our comparators. 6.2. It is our Divisional Valuers who manage all aspects of valuation for council tax. However, in addition they dispose of all our non-domestic proposals, under the careful management of the Divisional Assessors, whilst ensuring running roll is undertaken in line with KPIs. As seen above, the increase in statutory paperwork has risen dramatically, furthermore we did not achieve our target non-domestic valuation KPIs previously. 6.3. To deliver the tasks outlined under valuation for council tax above, and to alleviate the burden on Divisional Valuers regarding council tax, 2 new posts will be established, namely, a Divisional Technician and a Principal Technician. Both posts have been evaluated by South Lanarkshire Personnel regarding South Lanarkshire Council’s 555 Grading Scheme. Through our review of council tax valuation tasks, we have identified duties which can be undertaken by these new posts, below the level of Divisional Valuer. As part of their responsibilities, these new posts will provide clear direction, manage council tax proposal allocation, give guidance on the legal aspects of council tax valuation and provide advice and training regarding council tax inspections and surveys. The removal of these council tax tasks from our Divisional Assessors and Divisional Valuers workload, will ensure that they will have more time to devote to complex non- domestic valuation tasks. 7. Employee Implications 7.1. The following posts will be added to Lanarkshire Valuation Joint Board’s establishment on a permanent basis:- 7.2. The following posts will be removed from Lanarkshire Valuation Joint Board’s establishment on a permanent basis:- 121
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7.3. To ensure LVJB have a valuation structure which delivers all valuation statutory functions, where necessary, posts will be ring-fenced in-house. 7.4. Appendix 1 to the report shows the current establishment. 7.5. Appendix 2 to the report shows the revised establishment. 8. Financial Implications 8.1. The costs in relation to the additional posts, each graded at the highest point in the grade range, are £354,938.81 - £362,884.51. The costs of these additional posts are offset, by the reduction in costs for the posts that are being removed. 8.2. The costs in relation to the posts to be removed, each graded at the highest point in the grade range, are £381,958.88 - £388,607.78. 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. Other Implications 10.1. There is a risk that LVJB will be unable to deliver all its statutory functions, if the structure does not meet the needs of the service. The proposed changes to the establishment should mitigate this risk. 11. Equality Impact Assessment and Consultation Arrangements 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 a 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) Assistant Assessor and Electoral Registration Officer 20 May 2025 122
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Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jacqueline Dell, Assistant Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 123
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Vacant Divisional Valuer Secretary EXISTING ESTABLISHMENT APPENDIX 1 Assessor & ERO Assistant Assessor & ERO Vacant Assistant Assessor & ERO Divisional Assessor Divisional Assessor Administration Manager Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Electoral Services & Support Manager AIM Team Leader Principal Valuer Team Leader Administrative Officer Administrative Assistant Clerical Assistant Valuer /Trainee Valuer x11 Technician /Trainee Technician x8 11 125
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Secretary REVISED ESTABLISHMENT APPENDIX 2 Assessor & ERO Assistant Assessor & ERO Vacant Assistant Assessor & ERO Divisional Assessor Divisional Assessor Administration Manager Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Divisional Valuer Electoral Services & Support Manager AIM Team Leader Principal Valuer Principal Valuer Principal Valuer Administrative Assistant Clerical Assistant Team Leader Administrative Officer Divisional Assessor Valuer /Trainee Valuer x 10 Technician /Trainee Technician x 6 Principal Technician Divisional Technician 126
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assistant Assessor and Electoral Registration Officer Subject: Equality Reporting: Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029 1. Purpose of Report 1.1. The purpose of the report is to:- present to members of the Joint Board, the Equality Report: Mainstreaming Equalities Report and Equalities Outcomes 2025 to 2029, 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 is required to produce and deliver a set of equality outcomes to comply with the Public Sector Equality Duty under Section 149 of the Equality Act 2010 and the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012. 3.2. In April 2021, Lanarkshire Valuation Joint Board published the Mainstreaming Equalities Report and Equality Outcomes 2021 to 2025. This report must be published, at intervals of not more than 4 years, under Regulation 4 of the Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012. 3.3. In April 2025, LVJB published a further Mainstreaming Equalities Report and Equality Outcomes in accordance with Regulation 3 of The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and 2016 for the period 2025 to 2029, attached as an appendix to the report and also available on the LVJB’s website. 3.4. Further duties imposed under the equality acts include a duty to gather and use employee information on the composition of employees, and recruitment, development and retention of persons as employees of LVJB. Gender pay gap information and a statement on equal pay which should include information on occupational segregation, in particular grades and occupations, are also prescribed. 12 127
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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. 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 Arrangements 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. 8.2. There is no requirement for consultation in respect of this report. 9. Privacy Impact Assessment 9.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. Jacqueline Dell BSc MRICS Dip Rating AEA (Cert-Scotland) Assistant Assessor and Electoral Registration Officer 20 May 2025 Previous References Report to Board 3 June 2024 meeting entitled Equality Reporting: Employee Information Annual Report ‘’Items for Noting’’ Report to Board 5 June 2023 meeting entitled Equality Reporting: Mainstreaming Equalities Report - Equalities Outcomes – Progress and Equalities Report April 2023 ‘’Items for Noting’’ Report to Board 7 June 2021 meeting entitled Equality Reporting: Mainstreaming Equalities Report and Equalities Outcomes 2021 to 2025 ‘’Items for Noting’’ List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Jacqueline Dell, Assistant Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 128
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1 Lanarkshire Valuation Joint Board Equalities Report April 2025 – March 2029 12 129
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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 2029, and is in 3 parts: • Equalities Mainstreaming • Workforce Planning • Equalities Outcomes This report explains who LVJB are, what it does, the community it serves and how it will meet its commitments. It explains how LVJB will carry out equality and human rights impact assessments across all areas of its work, and how it will be accountable to its employees and to those individuals who use its services. With respect to the Equality Duty, the functions of Lanarkshire Valuation Joint Board are of a limited nature and are heavily prescribed by legislation. Christine Maxwell Assessor and Electoral Registration Officer 130
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3 Lanarkshire Valuation Joint Board Part 1 Mainstreaming the Equality Duty 131
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4 About Lanarkshire Valuation Joint Board (LVJB) Lanarkshire Valuation Joint Board was established as part of the 1996 reorganisation of local government in terms of The Valuation Joint Boards (Scotland) Order 1995 and is vested with the functions of the valuation authorities of North and South Lanarkshire Councils. With the agreement of the 2 Councils, the Board also has responsibility for the Electoral Registration function for Lanarkshire. The Board comprises of 16 elected representative members who are appointed by the constituent Councils with each Council nominating 8 members. Who We Are and What We Do The Board has appointed an Assessor and Electoral Registration Officer (Assessor), who reports to the Board on the management of the service. The Clerk and Treasurer to the Board, together with the Assessor, provide the administrative, financial and organisational framework within which the Assessor and their staff operate. The Assessor and ERO is responsible for 3 functions and services to the constituent authorities. These are: • The compilation and maintenance of the Electoral Register • The maintenance and annual publication of the Council Tax Valuation List • The maintenance of the non-domestic Valuation Roll Core Purpose To prepare, maintain and update an accurate Valuation Roll, Valuation List (Council Tax) & Electoral Register in accordance with all statutory requirements. Vision Our vision is to deliver quality in the work which we undertake, provide efficient services to all service users, and ensure completeness and accuracy of the Electoral Register, Valuation Rolls and the Valuation (Council Tax) Lists. In order that we fulfil our Mission and achieve our Vision we will: • Ensure that our services are delivered in accordance with all statutory requirements • Plan service development and delivery in accordance with the principles of efficient government and continuous improvement • Undertake customer care surveys to assist us in improving our service delivery • Recognise our employees as both stakeholders and our most important asset • Take individual and collective responsibility for the services provided by LVJB • Encourage innovation and recognise achievement within the organisation • Monitor and report performance levels to stakeholders • Integrate Equalities issues into all aspects of our service provision • Build on our achievements to date 132
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5 Equality Duties In 2010 the UK Parliament introduced a new Equality Act, which provides a legal framework which protects individuals from unfair treatment and promotes a fair and more equal society. The public sector general equality duty, often referred to as the ‘3 needs’ came into force on 5 April 2011. In summary, it requires public authorities, in the exercise of their functions, have due regard to the need to: • Eliminate discrimination, harassment and victimisation and any other conduct prohibited by the Act • Advance equality of opportunity between people who share a relevant protected characteristic and those who do not • Foster good relations between people who share a relevant protected characteristic and those who do not The meaning of the terminology foster good relations is to tackle prejudice and promote understanding. The 9 protected characteristics the public sector duty covers are: • Age • Disability • Gender Reassignment • Pregnancy and Maternity • Sex • Sexual Orientation • Race • Religion or Belief The first ‘need’ of the general Equality Duty is to have due regard to the need to eliminate discrimination, harassment and victimisation and other conduct prohibited by the Act. However, the second and third of the ‘needs’ only apply in relation to persons who share a protected characteristic. To help meet the general duties within the Equality Act 2010, the Scottish Government introduced The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012. The purpose of the specific duties in Scotland is to help, those local authorities listed in the regulations, in their performance of the general equality duty. 133
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6 The Regulations requires those authorities listed in the Regulations, unless otherwise exempted, to comply with the following: • Duty to report progress on mainstreaming the Equality Duty • Duty to publish equality outcomes and report progress • Duty to Equality Impact Assess Policies and Practices • Duty to gather and use employee information • Duty to publish gender pay gap information • Duty to publish statements on equal pay • Duty to consider award criteria in relation to public procurement • Duty to publish required information in a manner which is accessible • Duty to consider other matters There are several equality related practices and procedures which demonstrate LVJB’s commitment to mainstreaming Equality Duties. Although a small organisation with limited resources, LVJB has adopted several equality related practices and procedures which clearly demonstrate its commitment to mainstreaming the Equality Duties. How LVJB are mainstreaming the Equality Duties will now be considered in detail. Top-Down Involvement A top-down approach has been adopted, and equality is a standing item on the agenda for discussion at the Assessor’s Management Team meetings. Any issues relating to equality matters are discussed in full and thereafter information is disseminated through team briefings. Equal pay LVJB adopted South Lanarkshire Council’s Competence Initiative Grading Scheme which includes a job evaluation undertaken by trained evaluators which involves making assessments about the relative nature and content of the jobs. 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. Service Plan The Board has a 3-year Strategic Service Plan, of which equalities form an important part. The Plan is approved by the Board and annual updates to the plan are reported to the Board. The Plan is therefore under review and monitoring during the 3-year period. Any changes made are relayed by Line Managers to all staff via team briefings Best Value We will incorporate equality matters into Best Value strategies that comprise three main aspects: Sound Governance, Performance Measuring and Monitoring and Continuous Improvement. 134
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7 Policy and Procedures We will integrate equality considerations into all mainstream Joint Board activities, at both policy and procedural levels, to avoid the marginalisation of equal opportunities. Employment/Recruitment and Selection We will aim to ensure that the workplace is free from any discrimination or harassment, and all incidents of discrimination or harassment are tackled promptly. We operate a policy ensuring recruitment and selection is undertaken within a framework which is fair, consistent and avoids discrimination whilst providing equal access to all jobs. This includes a commitment that any disabled applicant who satisfies the minimum requirements for the role will be invited to interview. To assist in achieving this aim, equal opportunity standards are integrated into employee job profiles as core elements of job competency. In addition, all staff leaving the service have an opportunity to complete an exit questionnaire, any equality issues highlighted are reported at the Management Team where appropriate. Service Accessibility We will assess the extent to which public services are accessible, including the assessment of premises, facilities and methods of providing information. Our premises have been adapted for wheelchair accessibility, in addition there are specific car parking spaces reserved as disabled parking bays. Contractors We will encourage contractors and suppliers of goods and services to adhere to this Policy. Monitoring We will develop a variety of means to assess the effectiveness of Equal Opportunities Policy in practice; this will include monitoring of "double discrimination," for example, where discrimination occurs on more than one ground. All equal opportunities information which is monitored will be reported to LVJB’s management team. Communications and Publicity We will ensure that all Joint Board communications promote images that reflect the full diversity of cultural needs and aspirations of North and South Lanarkshire communities. We shall also promote both staff and public awareness of Equal Opportunities issues through participation in publicity campaigns and the production of a range of publicity/information materials. 135
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8 Our website includes a facility to recite the content. We subscribe to an interpretation and translation service, which is available to all stakeholders who wish to use this service, access can be arranged by contacting any member of LVJB. We ensure, where requested, several publications are available in hard copy. Employee Development We will ensure that all employees receive appropriate equal opportunities training; such training will be incorporated into a broad range of training methods, as well as both general and specific training courses. Equal opportunity training has been built into the induction process. Complaints LVJB has in place a provision whereby our service users may complain. We will deal timeously with all complaints. Complaints concerning equal opportunities are reported at the Management Team. All complaints are regularly monitored by number, type and outcome. Policies and Procedures We will review the Equal Opportunities Policy on a regular basis. This review will assess how effectively the objectives of the policy are being implemented into practice. In addition, LVJB have a range of policies and procedures in place, and are regularly reviewed, many of which are aimed at eliminating discrimination and promoting equality, some of which are listed below: Adoption, Maternity, Paternity Policies Carers Passport Code of Conduct Complaints Procedure Customer Care Policy Dignity at Work Disciplinary Procedures Exit Questionnaires Flexible Working Grievance Procedures Health and Safety Maximising Attendance Menopause Policy Special Leave Stress at Work Unacceptable Actions 136
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9 Equality and Human Rights Impact Assessment At the heart of our commitment to address issues relating to equality and diversity is the process of equality and human rights impact assessment. As an organisation, LVJB wants all our employees to work together to deliver the best possible services. It’s therefore essential that we test our policies and procedures to ensure they promote fairness and do not discriminate against any members of the public or an employee. Impact assessments ensure that we do not discriminate and that we take every opportunity to promote equality, diversity and good relations across all local communities. An impact assessment checks if a proposed policy is fit for purpose. It ensures that equality and human rights matters are properly considered as part of its development. The impact assessment process anticipates what the effect will be when our proposed policy is put in place. It considers the effect on all communities and our employees, making sure that, as far as possible, any negative effects are minimised or eliminated and that we make the most of opportunities for promoting equality and diversity. The impact assessment extends to monitoring the actual effects of a policy not just the written word. This means we can act if the policy is having or is likely to have a negative impact on any group or individual. Impact assessment is an ongoing process that LVJB is committed to using. Our Equal Opportunities Policy and Strategy LVJB’s policy on equal opportunities sets out its responsibilities and commitments to promoting equality and diversity and combating discrimination. It covers LVJB’s role both as an employer and service provider. Equality of treatment is a fundamental right and LVJB has taken steps to ensure that a culture of equality is embedded in the organisation. All staff receive equalities training. In addition, our policy’s objectives contain the following broad commitment: We are committed to achieving equal opportunities in all our activities and responsibilities. This means ensuring that services, facilities and employment opportunities are accessible and receptive to the values and the diversity of needs within the community. In meeting this commitment, we shall aim to prevent, as well as eliminate, any form of discrimination, harassment or victimisation that could occur in the workplace or in service delivery. We also aim to provide good quality services which users (and potential users) can access freely without prejudice, discrimination and/or harassment. 'Equal Opportunities' means the prevention, elimination or regulation of discrimination between persons on the grounds of sex, marital status, racial grounds, disability, age, sexual orientation, language or social origin, or of other personal attributes, including beliefs or opinions such as religious beliefs or political opinions. 137
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10 Through our previous Race, Disability, Gender and Single Equality Schemes we have already achieved many things that have made a difference to the way in which LVJB does its business and to the lives of those who live and work in our community. This work has continued and some of these achievements are shown below: Leadership • Incorporated equality and diversity principles into our Service Plan. • Ensured that all employees involved in interviewing are trained so that selection is made on an objective basis. • Put policies and processes in place to ensure that the workplace is free from any discrimination or harassment. • Participate in South Lanarkshire Council’s (SLC) Corporate Equality and Diversity Working Group, with representation from LVJB and each SLC Resource and joint trades unions. • Identified an Equality and Diversity champion at management level in LVJB to promote these issues within LVJB. • LVJB has a named Diversity Liaison officer to look after all Equality and Diversity issues for individual employees and to act as a point of contact for advice and support to managers. • Identified opportunities to ensure equality and diversity issues are promoted within the development of strategic plans. • Ensured that front line employees understand statutory duties and are competent to deliver services in accordance with LVJB’s equality and diversity commitments. • Incorporated Equality and Diversity as a standing item on Management Team Meeting agendas. • Incorporated a section on Equality and Diversity in all Joint Board committee reports to ensure that members are aware of the issues. Accessibility • Provided information in appropriate formats such as Braille, large print, audio tape, DVD and British Sign Language. • Provided Interpretation, translation services including service provision standards. • ReadSpeaker software is available on our website, making it more accessible. • Availability of language line interpreting services. Service Delivery • Customer care questionnaires continue to include an equality profile of service users to analyse customer satisfaction levels. • Provision of the facility to confirm registration using web, text and telephone during the annual electoral registration canvass. • Conducting electoral registration personal canvass for non-responding households providing assistance in completing the registration forms. 138
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11 • Provided training for managers and employees in Equality and Diversity issues to help them undertake impact assessment of policies. • Required contractors and suppliers to provide details of their equal opportunities policies as part of the agreement of contract process. • Improved our complaints system to make sure we deal with discrimination and report our progress to the Board regularly. Employment • Put in place non-discriminatory recruitment practices. • Committed to guaranteeing interviews to those that consider themselves disabled, if their skills meet the essential criteria of a job, and to offer reasonable adjustments where appropriate. • Provide all newly recruited employees with a comprehensive induction programme clearly defining the terms and conditions under which they are being employed and making them aware of their rights and responsibilities under the Equality and Diversity Policy. • SLC incorporated equality and diversity issues as part of core learning and development programmes, to which LVJB employees at all levels have access. • Implemented a continued application of the “Dignity at Work Policy”, which was developed in conjunction with SLC and the trade unions. • Incorporated equality and diversity considerations into SLC’s “Employee Code of Conduct” as adopted by LVJB. • Continue to include the promotion of equality and respecting diversity as a core behaviour for all employees and measure performance through an annual performance development review process and 6-month interim review. • Implemented family friendly polices allowing employees to help achieve a work life balance. • Ensured that there are effective support mechanisms in place for disabled employees in LVJB and take account of disability related illnesses when dealing with maximising absence. • Encourage attendance by LVJB employees to the employee networks of: Disability Matters, Ethnicity Matters, Caring Matters and LGBT Matters. 139
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12 Lanarkshire Valuation Joint Board Part 2 Workforce Monitoring 140
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13 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 2023 and April 2021 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 from the first quarter in 2025. 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 each year. 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 63.79% Male 36.21% Profile of Workforce by Age Age Band Percentage Under 21 1.72% 21-29 12.07% 30-39 20.69% 40-49 27.59% 50-59 31.03% 60-65 6.90% over 65 0.00% 141
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14 Profile of Workforce by Ethnic Group Ethnic Group White White Scottish 91.38% Other White British 3.45% White Irish 1.72% White Gypsy/Traveller 0.00% White Polish 0.00% Other White 1.72% 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 1.72% 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% 142
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15 Profile of Workforce by Disability Disabled Not Disabled Not Declared 6.90% 39.65% 53.44% Profile of Workforce by Marriage and Civil Partnership Marital Status Percentage Married 50.00% Divorced 6.90% Single 32.76% Domestic Partner/Living Together 5.17% Prefer not to answer 5.17% Profile of Workforce by Occupation Segregation by Grade Grade Female Male Grade 1 10.34% 8.62% Grade 2 36.21% 13.80% Grade 3 8.62% 1.72% Grade 4 5.17% 8.62% Grade 5 1.72% 3.45% CO 1.72% 0.00% Profile of Workforce by Section and Gender Employee Category Female Male Clerical/Administration 36.20% 8.62% Valuation 20.69% 24.14% Management 3.45% 3.45% Senior Management 3.45% 0.00% 143
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16 Profile of Workforce by Age Band and Grade Age Band 1 2 3 4 5 CO under 21 1.72% 0.00% 0.00% 0.00% 0.00% 0.00% 21-29 1.72% 8.63% 1.72% 0.00% 0.00% 0.00% 30-39 6.90% 12.07% 1.72% 0.00% 0.00% 0.00% 40-49 3.45% 15.52% 3.45% 3.45% 1.72% 0.00% 50-59 6.90% 10.34% 3.45% 5.17% 3.45% 1.72% 60-65 0.00% 1.72% 0.00% 5.17% 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 51.72% 12.07% Male 34.48% 1.72% Profile of Workforce by Age: Full/Part Time Age Band Full Time Part Time under 21 1.72% 0.00% 21-29 12.07% 0.00% 30-39 17.24% 3.45% 40-49 20.69% 6.90% 50-59 27.59% 3.45% 60-65 5.17% 1.72% over 65 0.00% 0.00% Summary Profile of Workforce LVJB’s workforce remains within the ages of 30 through to 59. The demographics of the workforce have changed when compared to the previous year, there is now a higher ratio of females to males. In relation to our part time work force, this is predominately female, a lower percentage of males choosing to work part time. 144
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17 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. 145
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18 • Continue monitoring of training and development to ensure there is no bias towards gender, race or disability. • 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. 146
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19 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. The audit at 1 April 2025 shows the average hourly rate of male employees remains higher at £22.02 compared to the female equivalent of £20.63. However, the pay gap has reduced from 12.83% to 6.31%. Pay Gap Analysis - All Employees Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2024 24 33 £21.90 £19.09 12.83% 2025 21 37 £22.02 £20.63 6.31% 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 (%) 2024 21 32 £18.11 £16.94 6.46% 2025 19 35 £20.34 £18.42 9.43% Pay Gap Analysis - Management Team Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2024 3 4 £48.04 £36.19 24.67% 2025 2 4 £37.97 £44.83 -18.07% Pay Gap Analysis - Valuation Team (excludes management team) Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2024 15 10 £19.71 £17.69 10.25% 2025 14 12 £22.36 £18.82 15.83% 147
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20 Pay Gap Analysis - Administration Team (excludes management team) Year Male Female Average Male hourly rate Average Female hourly rate Pay gap (%) 2024 6 19 £14.15 £16.23 -14.70% 2025 5 21 £14.69 £17.04 -16.00% *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 (%) 2024 1 7 6 £12.99 £13.57 -4.46% 2024 2 8 17 £15.66 £16.33 -4.28% 2024 3 2 6 £20.98 £21.06 -0.38% 2024 4 4 2 £30.60 £28.39 7.22% 2024 5 2 2 £36.65 £44.00 -20.05% 2024 CO 1 0 £71.90 0 0.00% 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% 148
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21 Pay Gap Analysis – Valuation Team by Grade (excludes Management Team) Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2024 1 3 1 £12.44 £* -1.21% 2024 2 6 5 £15.66 £16.08 -2.68% 2024 3 2 4 £20.98 £20.98 0.00% 2024 4 4 0 £30.60 £0.00 0.00% 2024 5 0 0 £0.00 £0.00 0.00% 2024 CO 0 0 £0.00 £0.00 0.00% 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% Pay Gap Analysis – Administration Team by Grade (excludes Management Team) Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2024 1 4 5 £13.39 £13.76 -2.76% 2024 2 2 12 £15.66 £16.43 -4.92% 2024 3 0 2 £0.00 £* 0.00% 2024 4 0 0 £0.00 £0.00 0.00% 2024 5 0 0 £0.00 £0.00 0.00% 2024 CO 0 0 £0.00 £0.00 0.00% 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% 149
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22 Pay Gap Analysis – Management Team by Grade Year Grade Male Female Average Male hourly rate Average Female hourly rate Pay Gap (%) 2024 1 0 0 £0.00 £0.00 0.00% 2024 2 0 0 £0.00 £0.00 0.00% 2024 3 0 0 £0.00 £0.00 0.00% 2024 4 0 2 £0.00 £28.39 0.00% 2024 5 2 2 £36.65 £44.00 -20.05% 2024 CO 1 0 £71.90 £0.00 0.00% 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% 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 (%) 2024 26 2 £20.52 £13.76 32.94% 2025 54 4 £20.98 £15.38 26.70% Pay Gap Analysis - Analysis by Ethnicity Year White Minority Ethnic Average White hourly rate Average Minority hourly rate Pay Gap (%) 2024 56 0 £20.39 £0.00 0.00% 2025 57 1 £21.16 £* 9.31% 150
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23 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 2024 Grade Female Male White Minority Ethnic Disabled Non- Disabled (excludes not declared) 1 10.53% 12.28% 22.81% 0.00% 7.41% 11.11% 2 29.82% 14.04% 43.86% 0.00% 0.00% 51.85% 3 10.53% 23.51% 14.04% 0.00% 0.00% 18.53% 4 3.51% 7.01% 10.53% 0.00% 0.00% 3.70% 5 3.51% 23.51% 7.01% 0.00% 0.00% 3.70% CO 0.00% 1.75% 1.75% 0.00% 0.00% 3.70% A significant number of employees at 50.88% have chosen not to declare if they have a disability or not. This impacts upon the analysis of segregation of employees. 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. 151
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24 Occupational Segregation - by Service Area 2024 Admin Valuation Management Grade Female Male Female Male Female Male 1 8.77% 7.01% 1.75% 5.29% 0.00% 0.00% 2 21.05% 3.51% 8.77% 10.53% 0.00% 0.00% 3 3.51% 0.00% 7.01% 3.51% 0.00% 0.00% 4 0.00% 0.00% 7.01% 0.00% 3.51% 0.00% 5 0.00% 0.00% 0.00% 0.00% 3.51% 3.51% CO 0.00% 0.00% 0.00% 0.00% 0.00% 1.75% 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 - Part Time Employees by Grade and Gender 2024 2025 Returning to work after pregnancy For the period April 2024 to April 2025, one female has 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. Grade Female Male 1 14.29% 0.00% 2 71.43% 0.00% 3 14.29% 0.00% 4 0.00% 14.29% Grade Female Male 1 16.67% 0.00% 2 66.66% 0.00% 3 16.67% 0.00% 4 0.00% 0.00% 152
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25 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 2024 to 31 March 2025 Female 66.42% Male 33.58% Disabled 1.22% Not Disclosed 58.39% Not Disabled 40.39% White-Scottish 88.78% White-Irish 0.50% White - Other 10.22% Other Asian 0.50% Under 21 0.24% 21-29 years 16.30% 30-39 years 13.14% 40-49 years 37.96% 50-59 years 25.30% 60-65 years 7.06% over 65 years 0.00% 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. 153
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26 Recruitment Monitoring - by Gender, Disability, Ethnicity and Age for the period 1 April 2024 to 31 March 2025 Applied Interviewed Appointed Male 36.25% 36.06% 33.33% Female 63.35% 62.29% 66.66% Not Disclosed 0.40% 1.64% 0.00% Disabled 6.37% 13.11% 0.00% Not Disabled 92.83% 86.88% 100.00% Not Disclosed 0.80% 0.00% 0.00% Aged under 50 years 79.68% 80.33% 100.00% Aged over 50 years 16.73% 18.03% 0.00% Not Disclosed 3.59% 1.64% 0.00% White Scottish, British, Irish, Gypsy/Traveller, Polish, Other 83.66% 85.25% 100.00% Mixed or Multiple Ethnic Group 0.40% 0.00% 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 6.37% 9.84% 0.00% African: African, African Scottish or African British, Other African 4.78% 3.29% 0.00% Caribbean or Black Caribbean, Caribbean Scottish, or Caribbean British or Black: Black Scottish or Black British Other Caribbean or Black 0.40% 0.00% 0.00% Other Ethnic Other ethnic groups: Arab, Arab Scottish or Arab British 1.60% 0.40% 0.00% Not Disclosed 2.39% 0.40% 0.00% 154
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27 Employees who left LVJB – by Gender, Disability, Ethnicity and Age for the period 1 April 2024 to 31 March 2025 Female 14.29% Male 85.71% Disabled 0.00% Not Disabled 100.00% Not Disclosed 0.00% Black/Ethnic Minority 0.00% White 100.00% Under 21 14.28% 21-29 years 42.86% 30-39 years 0.00% 40-49 years 0.00% 50-59 years 42.86% 60-65 years 0.00% over 65 years 0.00% 155
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28 Lanarkshire Valuation Joint Board Part 3 Equality Outcomes 156
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29 Background In 2021 LVJB adopted 5 Equality Outcomes, we continue to measure ourselves against these outcomes. An update on the progress that has been made in respect of these outcomes are detailed below. The aim of mainstreaming equalities is to build on the achievements of our previous equality schemes and to provide new outcomes to which both employees of LVJB and members of the community can be a part of. To do this we will focus our outcomes on the following key principles. ▪ Accessing – provide services in ways that mean everyone who does have the right to use our services can access those services. ▪ Informing – ensure that everyone has access to information, in a format that suits their needs, for all LVJB services. ▪ Involving – talk to groups and individuals on a one-to-one basis, analyse stakeholder feedback and use these views and opinions to inform decision making and shape service delivery. ▪ Promoting – ensure that all individuals are treated equally and given the opportunity to have full access to services. Outcomes and involvements At the heart of producing our mainstreaming equality report has been involvement of those who both deliver our services and those who use them. In line with the above key principles, the following are outcomes that have been developed in partnership with employees, representative groups and members of the public. By setting out to achieve these aims LVJB will offer equal access to the services we provide to the community. • Provide Equal Access to the Electoral Registration Process • Social Inclusion/Deprivation: Impact on Credit Rating through Non - Registration • Provide Equal Access to the Valuation Proposal Process • Provide Equal Access to Absent Voting Methods • Monitor Customer Satisfaction on all service areas by the protected characteristics The initial Plan covers the 4-year period from 2025 to 2029, and progress will be reported in 2027. 157
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30 Revised Equality Outcomes 2025 to 2029 The following Equality Outcomes Plan, cover the 4-year period from April 2025 to April 2029. Progress will be reported to LVJB’s Management Team annually and regularly monitored by the Administration Manager. These will remain static until fully reviewed in April 2029. 158
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31 1. Provide Equal Access to the Electoral Registration Process Qualitative evidence suggests that certain sub groups of individuals are less likely to be registered to vote. Situation/Problem Activities/Outputs Equality Outcomes General Duty a) Under registration of Young People and Students (aged 17- 24). Inequality Problem Estimates suggest that only 20% gypsy traveller children of secondary age attend school. To increase the number of 16/17 year olds added to the Electoral Register we target attainer lists provided by NLC/SLC. Evidence suggests that only 20% of gypsy traveller 16/17 year olds will be on the list. Targeted public awareness on how to register to vote within schools/youth groups in both North and South Lanarkshire. Liaise with North Lanarkshire Council (NLC) and South Lanarkshire Council (SLC) to arrange for the issue of appropriate correspondence to 14-17 year olds. Continue to publicise and provide alternative methods of confirming registration such as telephone, text and web. Actions: arrange a meeting with the liaison officers from both areas, and/or awareness mailing to provide information on registration process and impact of non-registration. Engage with NLC/SLC and the Electoral Commission and participate in Welcome to Your Vote Week. Increased registration amongst 17-24 year olds (of all characteristics). Young people are more actively engaged in local decision making. Increased registration of 16/17 year olds (attainers) and 14/15 year olds. Improve access to continued registration. Equality Outcome: improve registration of young gypsy travellers. Eliminate, Advance and Foster Advance equality of opportunity. Foster good relations. 159
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32 Situation/Problem Activities/Outputs Equality Outcomes General Duty b) Under registration of black and minority ethnic people (BME), Foreign nationals and Commonwealth Citizens. Provide information in guidance notes, on who is eligible to vote. Face to face service via personal canvass and telephone interpreting. Raise awareness via BME employee forum/BME Groups to advise of registration process and translation service availability. Individuals can register to vote on www.gov.uk/register-to-vote Individual registration forms are available in alternative languages on request and on the Electoral Commission website. Liaise with contact at settlement programme and refugee representatives. Increased registration in areas where under registration may occur. Eliminate, Advance and Foster Advance equality of opportunity. 160
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33 Situation/Problem Activities/Outputs Equality Outcomes General Duty c) Under registration of people with learning difficulties, low literacy, people with physical disabilities. Registering to vote: provide face to face service via personal canvass and raise awareness of assistance available in completing the registration forms through guidance notes. Absent vote: raise awareness of waiver available for those unable to sign the form. Offer a personal canvass for vulnerable groups who expressed preference for face-to-face registration. Working group to reach out to community groups as part of our public awareness strategy. Liaison with community officer dealing with adult literacy. LVJB website updated to include easy to read guidance published by Mencap. Links to Electoral Commission animated recording and BSL users. Individuals can register to vote on www.gov.uk/register-to-vote. Increased registration in areas where under registration may occur. Eliminate, Advance and Foster Advance equality of opportunity. 161
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34 Situation/Problem Activities/Outputs Equality Outcomes General Duty d) Under registration of residents in homes of multiple occupancy (students, care homes, hostels). Liaise with relevant Resources within both North Lanarkshire Council and South Lanarkshire Council, on the provision of information to homeless/special needs units in the community. Dedicated team allocated to deal with establishment and conduct personal visits. Offer a personal canvass for vulnerable groups who expressed preference for face-to-face registration. Liaise with the Chaplin of the local Salvation Army. Increased registration. Eliminate, Advance and Foster Advance equality of opportunity. 162
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35 2. Social Inclusion/Deprivation Situation/Problem Activities/Outputs Equality Outcomes General Duty Potential for lower registration rates in deprived areas. Compare multi member ward areas with households that have “No Registered Electors” to deprived areas within NLC/SLC – (refer to SLC performance management and community planning pages (Improve) report on “Deprived Areas in South Lanarkshire”. Target areas with a personal canvass/registration campaign. Increased registration in areas where under registration may occur. Eliminate, Advance and Foster Advance equality of opportunity. 163
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36 3. Provide Equal Access to the Valuation Proposal Process Situation/Problem Activities/Outputs Equality Outcomes General Duty Potential for BME Community to be unaware of the proposal process/right of proposals and possible language barriers. Publicise provision of interpreting service for individual appellants when discussing proposals/use of language line telephone interpreting to overcome any language barriers such as when staff are out on survey or appellants visit the office. Improve knowledge. Eliminate, Advance and Foster Foster Good Relations. 164
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37 4. Provide Equal Access to Absent Voting Methods/EHMF Indicator Article 29 of the UN Convention on the rights of persons with disabilities on participation in political and public life. Electoral Administration Act 2006 and associated legislation contain measures aimed to make the voting process more accessible for disabled electors. Situation/Problem Activities/Outputs Equality Outcomes General Duty The uptake of voting by post or proxy amongst persons with disabilities, unable to attend at a polling station due to age related issues, childcare or caring responsibilities is unknown. Information on and documents about the electoral process are continued to be made available in other languages and formats. Electors with a disability may choose to vote by post as an alternative to voting in a polling station. The law allows an Electoral Registration Officer (ERO) to dispense with the requirement for postal vote applicants to provide a signature if the applicant is unable to do so due to a disability. LVJB website updated to include easy to read guidance published by Mencap. Links to Electoral Commission animated recording. . Improve participation, influence and voice. Eliminate, Advance and Foster Advance equality of opportunity. 165
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38 5. Monitor Customer Satisfaction on all service areas by the protected characteristics Situation/Problem Activities/Outputs Equality Outcomes General Duty Insufficient data on all of the protected characteristics to monitor customer satisfaction of the Electoral Registration, Non Domestic and Council Tax Valuation Service from all of the groups. Increase volume of random sampling of service uptake across all of the protected characteristics to improve evidence base and analyse the data to identify any inequality. Improve equalities monitoring of complaints/satisfaction levels. Update LVJB website with link for providing customer feedback including equality monitoring form. Also provide satisfaction survey link on all emails. Longer term improved service provision. Eliminate, Advance and Foster Eliminate unlawful discrimination. Statistical Data and Reports used for evidence gathering: 1. Electoral Commission: Understanding Electoral Registration: the extent and nature of non-registration in Britain. 2. Population Data: National Records of Scotland estimates of population of NLC/SLC and Scotland by Age group 2022. 3. Census 2022 data for Scotland. 4. GFK Under-Registered Groups & Individual Electoral Registration – a qualitative study exploring the barriers and levels to electoral registration amongst groups that have traditionally been under-registered. 166
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39 2. The 2025 to 2029 Equality Outcomes Report Outcome 1 - Provide Equal Access to the Electoral Registration Process a) Under Registration of Young People and Students (aged 17-24) • Provided alternative methods of registering to vote through the use of the on- line registration via the UK government website www.gov.uk/register-to-vote • Provided telephone assistance to electors to guide them through the registration process and offered the option to complete their registration for them over the telephone. • Published the availability of the UK government on-line registration service on our website and in voter registration forms issued. • Provided information on registering to vote posted on North Lanarkshire Council and South Lanarkshire Council social media accounts at the annual canvass in 2023 and 2024. • Information was provided in 2023 to the University of the West of Scotland Hamilton Campus to promote participation and encourage registration to vote. Educational data was received in 2023 and 2024 to enable us to issue registration forms for the annual canvass. • To maximise the registration of 16 and 17 year olds, during the 2023 and 2024 annual canvass, we obtained information from educational establishments throughout North Lanarkshire and South Lanarkshire to confirm registration details. • The 2024 Local Government Register had 6,260 16/17 year olds registered and 2,310 Attainers and the 2023 Local Government Register had 6,596 16/17-year- olds and 2746 Attainers. The number of Attainers increased in North and South Lanarkshire from 2021 to 2022 but has since decreased. b) Under Registration of Black and Minority People (BME), EU Nationals and Commonwealth Citizens • Continued to provide the option of interpreting and translation services. • A personal canvass was carried out in 2023 and 2024 to households where electors did not respond to voter registration forms. Forms are available on request in other formats and languages from the Electoral Commission. • February 2025 electoral register has 12,183 (4.60%) of electors within North Lanarkshire area that are non-British nationality and 10,831 (4.13%) of electors within South Lanarkshire that are non-British nationality. • According to the 2022 Scotland Census Profile: overall 9.8% of the population of Scotland was born outside the UK with both North and South Lanarkshire areas having 4.7%. The population figures will include those under the eligible age to vote and will therefore be higher. • According to the NRS the population figures of 2022: 5.9% of the population of North and 4.5% of the population South Lanarkshire areas was born outside the UK. The comparison demonstrates that our registration rates are similar to the population figures and our percentage has continued to increase since 2023. 167
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40 c) Under Registration of People with Learning Difficulties/Physical Disabilities • Personal canvass was carried out for non-responding households enabling face to face assistance in completing the annual canvass voter registration forms. • The 2023 and 2024 annual canvass of establishments such as care homes was dealt with by a dedicated team to ensure return of forms and offer of assistance in completing the forms either by telephone or visits to the homes. Regular contact is made with the care homes throughout the electoral year to register individuals and postal votes. • Provided alternative methods of voting, through the use of on-line registration via the UK government website www.gov.uk/register-to-vote. This information is published on our website and on all voter registration forms issued. • Provided telephone assistance to electors to guide them through the registration process and offer the option to complete their registration for them over the telephone. Postal vote levels decreased to 89539 in February 2025 (from 933980 in Dec 2023) which is 17% of the number of registered electors. • Provided a link on our website to the accessible Electoral Commission website www.aboutmyvote.co.uk and the accessible UK government website www.gov.uk for electors to use to register to vote. • Dedicated team deal with Carstairs Hospital to ensure individuals who qualify are registered to vote and able to apply for a postal or proxy vote. d) Under Registration of Residents of Houses of Multiple Occupancy • Provided alternative methods of registering to vote through the use of on-line registration via the UK government website www.gov.uk/register-to-vote. This information is published on our website and on all voter registration forms issued. • The 2023 and 2024 annual canvass of establishments such as care homes was dealt with by a dedicated team to ensure return of forms and offer of assistance in completing the forms either by telephone or visits to the homes. • In April 2018 we provided information on the changes to Anonymous Voter Registration to Women’s Aid Groups. On 1 December 2023, there were 10 anonymous electors registered to vote. On 1 February 2025 there were 17 anonymous electors registered to vote. Outcome 2 - Social Inclusion/Deprivation: Impact Upon Credit Rating Through Non-Registration • A personal canvass is conducted each year to households with no registered electors. Approximately 25% of these are social rented households. In addition, individual registration forms are issued where there is a change in tenant or occupier. In September 2023 and 2024 a personal canvass was conducted of 24,486 and 24,953 households with no registered electors. 168
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41 Outcome 3 - Provide Equal Access to the Valuation Appeal Process • Provided the facility for translation and interpreting services for use at the Local Taxation Chamber and Upper Tier Tribunal on request. Outcome 4 - Provide Equal Access to Absent Voting Methods/EHMF Indicator • Translation and interpreting services available on request. • The Postal vote levels decreased to 89,539 in December 2023 which is 17% of the number of registered electors. • There is a dedicated team that visit residential establishments such as Care Homes and vulnerable groups to assist in completing absent vote applications and offer advice regarding signature waivers for those no longer able to sign forms. • On 1 December 2023 there were 654 absent vote signature waivers. On 1 February 2025 there were 1031 absent vote signature waivers. The increase can be explained due to the Elections Act 2022 where electors required a separate application for devolved elections. This demonstrates that electors are aware of and using this option, ensuring their continued participation in the electoral process. Outcome 5 - Monitor Customer Satisfaction on all Service Areas by the Protected Characteristics • Customer care questionnaires and complaints were monitored for the protected characteristics and no issues relating to equality were received during 2023/24 and 2024/25. Statistical Data: • Electoral Statistics are available on the following link: www.nrscotland.gov.uk/statistics-and-data/statistics/statistics-by- theme/electoral-statistics • Census profile data: www.nrscotland.gov.uk/statistics-and-data 169
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board Public Performance Report 2024/2025 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 2024/2025 [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 2024/2025’, and is attached as an appendix. 3.2. The report outlines Lanarkshire Valuation Joint Board’s performance in its core service delivery areas for the period 2024/2025. 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. Other Implications 7.1. There are no implications for risk in terms of the information contained in this report. 13 171
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8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 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. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 20 May 2025 Previous References None List of Background Papers None Contact for Further Information: If you would like further information, please contact: Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 172
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LANARKSHIRE VALUATION JOINT BOARD Office of Assessor and Electoral Registration Officer PUBLIC PERFORMANCE REPORT 2024/2025 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 2024/25 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 2024/25 contained 23,535 properties with a total rateable value as at 31/03/2025 of circa £1,084million (£1,084,768,484). In the year 2024/25, our staff processed 1,102 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 2024/25 set against in-house targets: - Performance Targets 2024/25 Target 2024/25 Actual 2024/25 Alter Valuation Roll within 3 months 77% 48% Alter Valuation Roll within 6 months 92% 74% 173
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The graph below illustrates LVJB performance levels from 1998/99 to 2024/25. The 3 monthly and 6 monthly targets were not met. Continuing challenges regarding the recruitment and retainment of qualified surveyors, the valuation team dealing with a new non-domestic proposal system alongside preparation for the 2026 Revaluation towards the end of the financial year have impacted performance in this area. The internal targets for the period 2025/26 will be maintained at the following levels, however it should be noted our targets remain one of the highest in Scotland, and it is not anticipated these targets will be reached in the coming financial year, due to the 2026 Revaluation: Alter Valuation Roll within 3 months 77% Alter Valuation Roll within 6 months 92% 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 174
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Council Tax Valuation List This list shows the addresses of all domestic properties and the 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 2024/25, our staff added 2,080 new dwellings to the Council Tax Valuation List and deleted 142 dwellings. As of 31 March 2025, the list contained 341,985 entries (including domestic garages). Additionally, in accordance with The Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993, some 152 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 8,646 sales of domestic properties notified to LVJB during the period 2024/25. The following table illustrates the performance for the period 2023/24 set against in- house targets: - Performance Targets 2024/25 Target 2024/25 Actual 2024/25 New houses added to Council Tax List within 3 months 87% 92% New houses added to Council Tax List within 6 months 92% 96% The graph below illustrates LVJB performance levels from 1998/99 to 2024/25: - 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 175
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Targets set for the period 2024/25 were again met with performance being maintained at a very good level despite the reported recruitment and retention issues that have been endured. 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 2025 it contained 525,859 electors. The principal activities of the period 2024/25 within our electoral registration service delivery area centred on maintaining the completeness and accuracy of the registers. Elections: During the period 2024/25 there was a snap election called on the 22 May for: • UK Parliamentary Election on 4 July 2024. Later in the year there were 2 by-elections which were held on the same day: • NLC Ward 13 Fortissat by-election on 10 October 2024 • NLC Ward 16 Mossend & Holytown by-election 10 October 2024 Canvass: The annual canvass of electors 2024 was delayed until late August due to the snap election being called. 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. The canvass reforms have also allowed for the use of e-communications that include telephone and email contact. 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. For the 2024 canvass, circa. 259,500 households matched with DWP dataset and were issued with a canvass communication A letter (CCA), which advised who was on the register at that address and that no return was required, unless there was a change in the household. Where the data does not match, firstly a canvass form is issued, circa 61,000 canvass forms were issued, a response being required. 176
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Thereafter, a Canvass Communication B reminder letter (CCB) is issued to those who do not respond to the canvass form, circa. 50,000 households. The household visit element, the final stage, of the 2024 canvass proceeded nearer the end of the year, with circa 36,600 properties being personally canvassed. The canvass was concluded successfully, along with the Polling District and Polling Places Review, and the registers were published on 1 February 2025. Rolling Registration activity, introduced in 2000 to assist in maintaining the Electoral Register, continued throughout 2024/25 with the bulk of the registration applications being received via the central government online registration system (www.gov.uk/register-to-vote). Elections Act 2022: With the introduction of the Elections Act 2022, new measures were introduced by the UK Government which only apply to UK Parliamentary elections, by-elections and recall petitions. These include the need to show Voter ID at polling stations, changes to the absent voting regulations, the ability to apply for an absent vote online, and the extension of the franchise for overseas electors removing the 15- year rule and allowing for applications to be submitted via the ERO Portal. Electors who wish to apply for an absent vote for Scottish Parliamentary and local elections are currently unable to apply via the online portal and are required to apply by way of a paper application form. Legislation Changes: The Private Members Bill - Absent Voting (Elections in Scotland and Wales) Bill is progressing through Parliament and makes provision for and amends existing legislation to make it easier and more convenient for voters in Scotland and Wales to apply for postal and proxy voting. It will allow for devolved applications to be made online via the UK digital service. It will include an identity check element and align renewal cycles in line with reserved elections. The Committee stage is ongoing and officials from Scottish Government and the UK Government are working together to take this forward. Absent Votes: Electors who have an absent vote in place for UK Parliamentary elections (reserved) are now required to renew their application by 31 January 2026 (they are no longer required to refresh their signature). Letters and emails will be issued over the next 4 months to the 80,000 electors who currently have a reserved postal vote in place asking them to re-apply online or to contact us for a paper application. A reminder will be issued towards the end of the year, and where no reapplication is made, the elector’s reserved postal vote will expire on 31 January 2026. 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. 177
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Personal Identifier (PI) Refresh (devolved): During January 2025, PI refresh letters were issued to 9,683 electors who have for a period of over 5 years, had in place, an absent vote for the Scottish Parliamentary and local elections (devolved). The letters asked the elector to refresh their signature. Reminders were issued, however, 2,183 electors who did not respond to the request to refresh have now had their devolved postal vote cancelled in line with the legislation. Electoral Reform (UK): The UK Government is conducting a review of electoral registration and conduct processes which commenced in October 2024 and will conclude by April 2025, as well as delivering on manifesto commitments (such as voter ID amendments, votes at 16 and improving registration). Electoral Reform (Scottish Parliament) The Scottish Elections (Representation and Reform) Act 2025 which received royal assent January 2025, changes the law affecting Scottish Parliament and local government elections in respect of several measures such as disqualification orders, democratic engagement and election pilots to name a few (most items relate to the RO, not ERO). Preparatory work on secondary legislation for the Scottish Parliament (Elections etc) Amendment Order 2025 is progressing and any changes should be in place at least 6 months prior to the Scottish Parliamentary Election. Boundaries Scotland: Boundaries Scotland have been progressing a report with their recommendations for the constituencies and regions of the Scottish Parliament. As soon as practicable after receiving the report, Ministers will lay an Order giving effect to the report’s proposals. The aim will be to lay the Order in sufficient time for Parliament to consider the recommendations, and reach its decision, before early November. This will help to ensure there is clarity about the electoral boundaries more than 6 months before the next Scottish Parliament general election. The ERO will work towards publishing the revised electoral registers on 1 December 2025 in the new constituencies and regions ahead of the election. Customer Satisfaction Users of the Joint Board’s services were sampled at random throughout 2024/25 for their comments on the service LVJB provides. 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. Results from the 2024/25 Customer Satisfaction Survey are contained in the two pie charts overleaf. 178
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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 and an announcements area that is regularly updated with changes brought in with the Elections Act 2022. The website is compatible with mobile devices and has pre- installed accessibility software, ‘Recite’, which reads the page contents to users if required. The website also has useful links to North and South Lanarkshire Councils’ websites, and to the Scottish Assessors’ Association Portal (www.saa.gov.uk) which provides a single point of access to Non-Domestic Rating, Council Tax and Electoral Registration information on a Scotland-wide basis, as well as a number of user interactive services, such as how to lodge a proposal against a Council Tax or 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 our service users and other 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 also 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 and our Mainstreaming Equalities Progress 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. 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 in the report Mainstreaming Equalities Report and Equality Outcomes for 2021 to 2025. Under the specific employment duty, LVJB as a listed authority, are required to publish pay gap information every two years. A report on progress and pay gap information along with the information on occupational segregation has been published in April 2025. 180
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In November 2017 ‘The Equality and Human Rights Commission’ (EHRC) published a “Measuring Up? Report 7” “Public Authorities’ performance in meeting the Scottish Specific Equality Duties, 2017”. The EHRC has a statutory remit to protect, enforce and promote equality across nine protected characteristics that are set out in the Equality Act 2010. This includes regulating the Public Sector Equality Duty (PSED). The report lists the number of authorities in each sector with the number and percentage of those who have met each criteria, such as “published equality outcomes”, “published gender pay gap information” and “publication of policies on equal pay”. LVJB are included in the “Valuation Joint Boards” sector, and we met all the criteria. 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 181
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assessor and Electoral Registration Officer Subject: Lanarkshire Valuation Joint Board Efficiency Gains 2024/2025 1. Purpose of Report 1.1. The purpose of the report is to:- present to members of the Joint Board for information, the Board’s efficiency gains for the financial year 2024/2025 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 2024/25 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 £405,560 of efficiency gains has been identified over the period 2024/25. This is split between £160,300 of cashable efficiency gains and £245,254 of non-cashable gains. 5.2. Due to escalating postage costs, LVJB are committed to identifying instances where communications, where appropriate, use email and provide a link to online services already available, to save both LVJB and ratepayers/council taxpayers the expense of returning information by post. 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. 14 183
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7. 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 Arrangements 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. 8.2. There is no requirement for consultation in respect of this report. 9. Privacy Impact Assessment 9.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 15 May 2025 Previous References Report to Board for 3 June 2024 meeting entitled – “Lanarkshire Valuation Joint Board Efficiency Gains 2023/24”. List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact:- Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 184
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Appendix 1 LANARKSHIRE VALUATION JOINT BOARD - EFFICIENCY GAINS 2024/25 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) £17,874 Cashable Introduction of Electronic Canvass Returns has resulted in cash savings as follows – Saving on Postage Costs £14,613 Saving on Sort/Scanning £3,261 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). £113,568 Cashable Outgoing Canvass Mail Savings using bulk mailing contract with Critiqom - compared to Royal Mail Business Account- Standard Tariff 2024/25 - £113,568 cashable Previous years saving: (2023/24 - £69,333) 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) £270,000 non-cashable The implementation of the centralised online customer focused shared service initiative has negated the requirement for LVJB to both develop and host similar functionality. The actual cost of maintaining and developing the SAA Portal for 2024/25 was £270,000; LVJB’s contribution was £24,746 185
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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 Utilise digital headed paper instead of using already printed headed paper for any letters issued from office by email or post Recurring saving: For each front page of a letter the cost saving for preprinted versus digital is 11p per letter/form issued by post If no requirement to issue by post and only by email, then saving is total print cost and postage cost 11.7p and 75p = at least 86.7p per letter Previously staff had to print a letter onto headed paper, then scan the document to then issue by email and post. Now only require to create the document in digital format and attach to an email therefore saving on printing, paper, envelope and postage costs Approximately 87p per item saving ongoing SB Use of email to issue electoral forms and letters Recurring (although variable from year to year) £28,864 cashable Savings in postage costs as a result of the issuing of electoral forms and letters via email rather than by post. Previous years saving; 2023/24 £15,582 Theme: PR: Procurement; WP: Workforce Planning; SS: Shared Services; SB: Streamlining Bureaucracy; O: Other 186
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assistant Assessor and Electoral Registration Officer Subject: Monitoring of Complaints (1 April 2024 to 31 March 2025) 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 2024 to 31 March 2025 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 an annual report covering information on complaints received by the Board. 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 of 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). The reason for the complaint whether upheld or not. 15 187
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Action taken as a result of upheld complaints. Changes made or proposed to service delivery as a result of complaints received. 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. Below is a breakdown of the complaints received during 2024/25, giving cognisance to the performance indicators of the SPSO. Such indicators are designed to help monitor and identify any trends. 5.2. Indicator One – the total number of complaints received. During 2024/2025 a total of 21 complaints, split by service below, were received in the period covered by this report. Total Number of Complaints Council Tax 2 Non-Domestic 1 Electoral Registration 18 Total 21 5.3. Indicator 2 – the number and percentage of complaints at each stage, that were closed in full within the set timescales. Response Timescales Stage 1(100% resolved) Stage 2 (90% resolved) Council Tax 1 1 Non-Domestic 1 0 Electoral Registration 9 9 Total 11 10 Of the 21 complaints received, 11 were treated at Stage 1 – Frontline Response. LVJB met the SPSO key performance indicator – 100% were resolved within the set timescales of 5 working days. Ten complaints were escalated to Stage 2 – Investigation. Of the 10 stage 2 complaints, 90% were dealt with within the set timescale of 20 working days. While the aim is to handle complaints timeously, the primary consideration must always be to deliver a quality decision that is based on facts and evidence. In these circumstances an extension to the timescales is appropriate and unavoidable. Therefore, in one instance both parties, agreed to an extension of the timescales to allow further investigations to proceed, the matter was fully resolved to the customer’s satisfaction within 22 days. 5.4. Indicator 3 – the average time in working days for a full response to complaints at each stage. On average, stage 1 complaints were responded to within one working day. It took on average 7 working days to respond to a stage 2 complaint. 188
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5.5. Indicator 4 – the outcome of complaints at each stage. Stage 1 complaints can be summarised as follows:- • Resolved at stage 1 100% • Upheld complaints 2 • Not upheld complaints 9 Stage 2 complaints can be summarised as follows:- • Resolved at stage 2 100% • Upheld complaints 5 • Not upheld complaints 5 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. In relation to our upheld complaints, all staff were reminded of policies and procedures, and training was provided where required. If necessary, staff were reminded on how to build good customer relations, 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. 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 Arrangements 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 a 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) Assistant Assessor and Electoral Registration Officer 15 May 2025 Previous References Report on Revised Complaints Handling Procedure approved 3 December 2012 LVJB’s Revised Complaints Handling Procedure noted 1 March 2021 189
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List of Background Papers None Contact for Further Information If you would like to inspect the background papers or want further information, please contact: - Jacqueline Dell, Assistant Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 190
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h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 June 2025 Report by: Assessor and Electoral Registration Officer Subject: Progress Update 1. Purpose of Report 1.1. The purpose of the report is to:- provide an overview of the service to members outline current issues and service priorities provide an update on performance highlight issues affecting the future direction of the Joint Board 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- (1) that the content of the report be noted. 3. Service Overview and Priorities 3.1. Electoral Registration 3.1.1. Boundary Reviews The consultation on further proposals for the Scottish Parliament constituency boundaries and provisional proposals for regions has been undertaken. This had a closing date of 26 October 2024. Boundaries Scotland submitted their final recommendations to the Scottish Ministers at the beginning of May 2025. If subsequently approved by the Scottish Parliament, the new boundaries will be effective at the next Scottish Parliament election, which is expected in May 2026. 3.1.2. Elections Act 2022 The Elections Act introduced the requirement for all postal voters in UK Parliamentary elections to renew their application every 3 years. There are currently circa 80,000 electors due to renew by 31 January 2026 and the write out for these has commenced 3.1.3. Electoral Reform (Scottish Parliament) The Scottish Elections (Representation and Reform) Act 2025 which received royal assent in January 2025, changes the law affecting Scottish Parliament and local government elections in respect of several measures such as disqualification orders, democratic engagement and election pilots to name a few (most items relate to the Returning Officer (RO), not the Electoral Registration Officer (ERO)). Preparatory work on secondary legislation for the Scottish Parliament (Elections etc) Amendment Order 2025 is progressing and any changes should be in place at least 6 months prior to the Scottish Parliamentary Election. 16 191
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3.1.4. Private Member Bill – Absent Voting (Elections in Scotland and Wales) Bill The Bill is still currently at the Committee Stage. Officials from Scottish Government and the UK Government are working together to take this forward, with a view to online absent voting becoming available for voters in Scottish Parliament and local elections in December. 3.1.5. Elections Held Since Last Board Meeting There have been no elections since the last Board meeting. However, a Scottish Parliamentary by-election has been called for Hamilton, Larkhall and Stonehouse constituency on 5 June 2025. 3.2. Non-Domestic Valuation A summary of information in this area can be found in Appendices 1.1 to 1.4. 3.2.1. Changes to the 2023 Valuation Roll (Running Roll) These are highlighted in Appendices 1.1 and 1.2 for the period 1 April 2025 to 1 May 2025. 3.2.2. 2005 Valuation Roll Appeals (Revaluation and Running Roll) It should be noted that all of the outstanding appeals from this revaluation period (Telecommunication subjects) have been settled by the relevant parties. 3.2.3. 2010 Valuation Roll Appeals (Revaluation and Running Roll) It should be noted that all appeals relevant to the 2010 revaluation period have been settled. 3.2.4. 2017 Valuation Roll Appeals (Revaluation and Running Roll) A summary of the position with regards to 2017 Revaluation and Running Roll appeals is contained in Appendix 1.3. Any R2017 appeals outstanding are those that have been referred to the Upper Tribunal for future hearing and determination, of which there are 18. 3.2.5. 2023 Valuation Roll Proposals (Revaluation and Running Roll) Appendix 1.4, Table 1 shows the number of 2023 Revaluation proposals received by the final date to lodge such an appeal, 31 August 2023, as 1,406. To ensure that they are disposed of by the statutory deadline of 30 September 2025, proposals are allocated a “proposal determination date” (PDD); the date by which the Assessor’s staff must issue a written decision to the proposer. Following this part of the process any dissatisfied proposer can lodge a formal appeal with the First-tier Tribunal. To date we have made excellent progress having disposed of just over 75% (1,080) of the 2023 Revaluation proposals that were received. By 1 May 2025 we have received 11 appeals against an issued Assessors decision notice. This currently shows a proposal to appeal conversion factor of 1%. 3.3. Council Tax A summary of information in this area can be found in Appendices 2.1 to 2.4. 3.3.1. New Houses A summary of the position for the period 1 April 2025 to 1 May 2025 is contained at Appendix 2.2. 192
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3.3.2. Proposals and Appeals Appendices 2.3 and 2.4 contain information on the outstanding Council Tax proposals and appeals. 4. Staffing 4.1. Recruiting, Departures and Arrivals Since the last Board meeting, a Trainee Valuer and 3 Technicians have departed. Recruitment has proved successful in the past 3 months, as we now have promoted a member of staff to an Audit and Information Team Leader, and 3 members of staff have been promoted to Trainee Valuer. In addition, we have 3 new members of staff who have taken up the role of Clerical Assistant and a new Divisional Valuer has joined the organisation. Further roles have been offered and accepted and are currently in the recruitment check cycle, 1 Trainee Valuer, 3 Trainee Technicians, and 1 other Divisional Valuer. Following the end of this recruitment cycle, the valuation team will have 6 new team members, 2 of which are qualified surveyors. The next stage of recruitment will focus on a Team Leader within our Administration Section, which has been advertised. Finally, during this round of professional exams, one Trainee Valuer has progressed to full submission of evidence in relation to their training, and I am delighted to report they have now become a full member of the Royal Institution of Chartered Surveyors. A further Trainee Valuer will submit their evidence within the coming 6 months. 4.2. Review of Structure A review of the structure has now been undertaken by the management team in conjunction with South Lanarkshire Council’s personnel and finance teams (please see separate report titled “Review of Establishment” at item 10 on the agenda). 4.3. Staff absence levels for the last rolling year are summarised in Appendix 3.1. 5. Other Matters 5.1. Complaints Received and Dealt with Since Last Progress Update Report Since the last update provided to the Board, there has been 1 complaint received by the organisation. 5.2. Complaints to the Ombudsman No decisions have been received from the Scottish Public Services Ombudsman (SPSO) since the last meeting of the Board. 6. Employee Implications 6.1. Please see item 4 above. 193
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7. Financial Implications 7.1. No implications. 8. Climate Change, Sustainability and Environmental Implications 8.1. There are no climate change, sustainability, or environmental implications in terms of the information contained in this report. 9. Other Implications 9.1. There are no implications for risk in terms of the information contained in this report. 10. Equality Impact Assessment and Consultation Arrangements 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. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 20 May 2025 Previous References Progress Update Report for Board meeting of 3 March 2025 List of Background Papers None Contact for Further Information If you require further information, please contact:- Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 194
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Alterations made to the Valuation Roll (including appeal adjustments) between 01/04/2025 and 01/05/2025 Area AS AT 01/04/2025 ADDED DELETED ALTERED AS AT 01/05/2025 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV North Lanarkshire 11,504 304,591,175 2 4,700 0 0 2 -55,500 11,506 304,540,375 South Lanarkshire 12,031 780,177,309 0 0 1 7,200 1 -5,500 12,030 780,164,609 LVJB total 23,535 £1,084,768,484 2 £4,700 1 £7,200 3 -£61,000 23,536 £1,084,704,984 Appendix 1.1 195
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Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period: 1 April 2025 to 1 May 2025 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 2 0 0.00% 0 0.00% 2 100.00% South Lanarkshire 0 0 0.00% 0 0.00% 0 0.00% LVJB totals 2 0 0.00% 0 0.00% 2 100.00% Appendix 1.2 196
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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 2025 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal for Scotland Appeals Outstanding as of 1 May 2025 North Lanarkshire 4,726 4,716 0 £0 10 £2,698,100 10 South Lanarkshire 4,553 4,548 0 £0 5 £680,350 5 LVJB total 9,279 9,264 0 £0 15 £3,378,450 15 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 May 2025 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal for Scotland Appeals Outstanding as of 1 May 2025 North Lanarkshire 4,672 4,672 0 £0 0 £0 0 South Lanarkshire 5,044 5,041 0 £0 3 £3,612,000 3 LVJB total 9,716 9,713 0 £0 3 £3,612,000 3 Appendix 1.3 197
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Valuation Roll Proposals: Revaluation and Running Roll 2023 1. Revaluation Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 May 2025 North Lanarkshire 759 612 8 £7,498,500 0 0 147 South Lanarkshire 647 468 3 £7,619,000 0 0 179 LVJB total 1406 1080 11 £15,117,500 0 0 326 2. Running Roll Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 May 2025 North Lanarkshire 117 107 0 0 0 0 10 South Lanarkshire 119 114 0 0 0 0 5 LVJB total 236 221 0 0 0 0 15 Appendix 1.4 198
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Council Tax Subjects as at 01/05/2025 ENTRIES AS AT 01/05/2024 ADDITIONS DELETIONS CURRENT ENTRIES BAND 'D' EQUIVALENT BAND NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL NORTH SOUTH TOTAL A 52496 36065 88561 1 0 1 0 2 2 52497 36063 88560 35003 24050 59053 B 38173 30940 69113 0 1 1 2 0 2 38171 30941 69112 29691 24064 53755 C 20727 27176 47903 0 2 2 5 1 6 20722 27177 47899 18406 24128 42534 D 18633 22706 41339 7 14 21 0 0 0 18640 22720 41360 18617 22690 41307 E 17696 21158 38854 9 22 31 0 0 0 17705 21180 38885 23230 27765 50995 F 10756 14371 25127 22 33 55 0 0 0 10778 14404 25182 17418 23262 40680 G 3201 7312 10513 0 20 20 0 0 0 3201 7332 10533 6269 14258 20527 H 172 593 765 0 2 2 0 1 1 172 594 766 421 1450 1871 TOTAL 161854 160321 322175 39 94 133 7 4 11 161886 160411 322297 149055 161667 310722 'D' EQIV. 149166 161897 311063 55 143 198 6 5 11 149055 161667 310722 JOINT BOARD TOTALS 01/04/2024 01/05/2025 Increase TOTAL CHARGEABLE ENTRIES North 161854 161886 32 South 160321 160411 90 Total 322175 322297 122 BAND 'D' EQUIVALENT North 147956 149055 1099 South 161897 161667 -230 Total 309853 310722 869 Appendix 2.1 199
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Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2025 to 1 May 2025 Area Total added added < 3 months added 3 to 6 months added > 6 months North Lanarkshire 37 36 97.30% 1 2.70% 0 0.00% South Lanarkshire 96 95 98.96% 0 0.00% 1 1.04% LVJB totals 133 131 98.50% 1 0.75% 1 0.75% Appendix 2.2 200
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Summary of Council Tax Proposals/Appeals received and dealt with as at 1 May 2025 Valid Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 North Lanarkshire 28 3 3 South Lanarkshire 51 8 4 LVJB total 79 11 7 Invalid Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 North Lanarkshire 46 8 1 South Lanarkshire 53 10 6 LVJB total 99 18 7 Combined Proposals/Appeals outstanding @ 1 April 2025 Proposals/Appeals received since 1 April 2025 Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 North Lanarkshire 74 11 4 South Lanarkshire 104 18 10 LVJB total 178 29 14 Appendix 2.3 201
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Summary of resolution of Council Tax Proposals/Appeals Between 1 April 2025 and 1 May 2025 Valid Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 1 1 0 3 0 0 South Lanarkshire 1 1 0 1 0 0 LVJB total 2 2 0 4 0 0 Invalid Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 1 1 0 0 0 0 South Lanarkshire 0 0 1 0 2 0 LVJB total 1 1 1 0 2 0 Combined Proposals/Appeals completely resolved 01/04/2025 to 01/05/2025 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 2 2 0 3 0 0 South Lanarkshire 1 1 1 1 2 0 LVJB total 3 3 1 4 2 0 Appendix 2.4 202
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Appendix 3.1 ABSENCE MANAGEMENT STATISTICS Self-Certified Short-Term Medically Certified Long-Term Unauthorised Absence Total Total Month No of Days Work days available No of Days % No of Days % No of Days % No of Days Work Days Available % Month % April 2024 20 1.7% 191 15.0% Nill 0% 211 1206 17.5% April 2023 36 1225 2.9% May 2024 13 1.0% 140 11.2% Nil 0% 153 1249 12.2% May 2023 32 1417 2.3% June 2024 10 0.9% 107 9.6% Nil 0% 117 1109 10.6% June 2023 30 1306 2.3% July 2024 9 0.7% 104 8.3% Nil 0% 113 1247 9.1% July 2023 24 1240 1.9% August 2024 15 1.3% 99 8.5% Nill 0% 114 1169 9.8% August 2023 32 1336 2.4% September 2024 8 0.7% 96 7.9% Nil 0% 104 1217 8.5% September 2023 38 1216 3.1% October 2024 91 72.8% 34 27.2% Nil 0% 125 1313 9.5% October 2023 68 1318 5.2% November 2024 69 73.4% 25 26.6% Nil 0% 94 1153 8.1% November 2023 97 1293 7.5% December 2024 11 8.59% 117 91.4% Nil 0% 128 1192 10.7% December 2023 133 1226 10.8% January 2025 43 62.3% 26 37.7% Nil 0% 69 1246 5.5% January 2024 154 1301 11.8% February 2025 44 49.4% 45 50.6% Nil 0% 89 1082 8.2% February 2024 171 1174 14.6% March 2025 88 80.9% 22 20.0% Nil 0% 110 1122 9.8% March 2024 133 1166 11.4% Averages for 12 months 35 29.4% 84 26.2% Nil 0% 120 1192 10.0% 79 1268 6.3% 203
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