Agenda Document Pack - Lanarkshire Valuation Joint Board - 04/09/2023
South Lanarkshire Council · 4 September 2023
Back to Lanarkshire Valuation Joint Board — 4 September 2023 and its agenda
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Tuesday, 29 August 2023 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, 04 September 2023 Time: 14:00 Venue: By Microsoft Teams and Committee Room 1, The business to be considered at the meeting is listed overleaf. Yours sincerely Cleland Sneddon Clerk to the Board Members Walter Brogan (Convener), Jim Reddin (Depute Convener), Bob Burgess, Kenneth Duffy, Margaret Hughes, Lesley Jarvie, Tom Johnston, Alex McVey, Anne Thomas, Janine Calikes, Ross Clark, Colin Dewar, Lynsey Hamilton, Martin Hose, Gavin Keatt, Mark McGeever Substitutes Nicky Shevlin, Mathew Buchanan, Poppy Corbett, Geri Gray, Cal Johnston-Dempsey, Monique McAdams, 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 5 June 2023 submitted for approval as a correct record. (Copy attached) 3 - 10 Monitoring Item(s) 3 Revenue Budget Monitoring 2023/2024 - Lanarkshire Valuation Joint Board Report dated 16 August 2023 by the Treasurer to the Lanarkshire Valuation Joint Board. (Copy attached) 11 - 14 Item(s) for Noting 4 Changes in Membership of the Board Report dated 17 August 2023 by the Clerk to the Lanarkshire Valuation Joint Board. (Copy attached) 15 - 16 5 Progress Update Report dated 28 August 2023 by the Assessor and Electoral Registration Officer, Lanarkshire Valuation Joint Board. (Copy attached) 17 - 30 Urgent Business 6 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 2
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LANARKSHIRE VALUATION JOINT BOARD Minutes of meeting held via Confero and in Committee Room 1, Council Offices, Almada Street, Hamilton on 5 June 2023 Convener: Councillor Walter Brogan, South Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Lesley Jarvie, Councillor Tom Johnston, Councillor Jim Reddin (Depute), Councillor William Shields, Councillor Anne Thomas South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar, Councillor Lynsey Hamilton, Councillor Gavin Keatt, Councillor Mark McGeever Councillors’ Apologies: North Lanarkshire Council Councillor Fergus MacGregor, Councillor Alex McVey South Lanarkshire Council Councillor Janine Calikes, Councillor Martin Hose Attending: Assessor and Electoral Registration Service R Pacitti, Assessor and Electoral Registration Officer (Designate); C Maxwell, Assistant Assessor and Electoral Registration Officer Clerk’s Office C Sneddon, Clerk; H Calley, Administration Officer; L Wyllie, Administration Assistant, South Lanarkshire Council Treasurer’s Office P Manning, Treasurer; Y Douglas, Audit and Compliance Manager; L O’Hagan, Finance Manager (Strategy), South Lanarkshire Council Also Attending: Audit Scotland D Meechan, Senior Auditor 1 Declaration of Interests No interests were declared. 2 Appointment of Assessor and Electoral Registration Officer A report dated 5 June 2023 by the Clerk was tabled advising the Board of the outcome of the recruitment process for the post of Assessor and Electoral Registration Officer. As noted by the Board at its meeting held on 6 March 2023, the former Assessor and Electoral Registration Officer had indicated his intention to retire on 31 May 2023. The Board had also noted that arrangements would be put in place to advertise the post and for a Recruitment Panel to be convened to shortleet applicants for interview and select a successful candidate. 2 3
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An advert for the post of Assessor and Electoral Registration Officer had subsequently been published on the myjobscotland website on 17 April 2023 with a closing date of 7 May 2023. A Recruitment Panel, comprising 3 members from North Lanarkshire Council and 3 members from South Lanarkshire Council, including the Convener and Depute Convener and reflecting the political balances of each Council, had reviewed the applications and selected candidates for attendance at a recruitment assessment centre and for interview. Following the recruitment assessment centre, interviews of the shortleeted applicants had been conducted by a similar Recruitment Panel on 5 June 2023 and, following appraisal of the applicants’ performances at the assessment centre and interview, R Pacitti, Assistant Assessor and Electoral Registration Officer, Lanarkshire Valuation Joint Board, had been appointed as the Assessor and Electoral Registration Officer. Congratulations were extended to R Pacitti on his appointment. The Board decided: that the appointment of R Pacitti as the Assessor and Electoral Registration Officer be noted. [Reference: Minutes of 6 March 2023 (Paragraph 5)] 3 Minutes of Previous Meeting The minutes of the meeting of the Lanarkshire Valuation Joint Board held on 6 March 2023 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. 4 Revenue Budget Monitoring 2023/2024 - Lanarkshire Valuation Joint Board A report dated 30 May 2023 by the Treasurer was submitted:- providing an update on the 2023/2024 revenue budget comparing the Board’s actual expenditure at 21 April 2023 against the budgeted expenditure for 2023/2024 providing a forecast for the year to 31 March 2024 The Board, at its meeting on 5 December 2022, had approved a net budget of £4.392 million for 2023/2024. This had been funded by Council requisitions (£2.060 million from North and South Lanarkshire Councils) and £0.272 million from Reserves. The budget included an assumption that the allocation of Barclay funding would total £0.698 million and an assumption that there would be no impact from the potential transfer of the Valuation Appeal Panel to the Scottish Courts and Tribunal Service. The Local Government Finance Order 2023 had since confirmed that North and South Lanarkshire Councils would each be allocated Barclay funding of £0.349 million for 2023/2024, therefore, no revision to the budget had been required. The Order had also confirmed that North and South Lanarkshire Council would each receive a reduction in funding of £0.056 million in relation to the transfer of the Valuation Appeal Panel. This resulted in a total of £0.112 million being removed from the Board’s budget, however, it effectively had no financial implication and had been reflected by way of adjustment in both the requisition income budget and expenditure budget. 4
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Furthermore, the UK Government had allocated £0.015 million of one-off funding to the Board for ‘New Burdens’ in relation to the implementation of the Elections Act 2022, specifically the Voter Identification Regulations 2022 and the Assistance with Voting for Persons with Disabilities (Amendments) Regulations 2022. Taking the above into account, the budgets for expenditure and income had both decreased by a net £0.097 million (a decrease of £0.112 million offset in part by an increase of £0.015 million). The budget adjustments and realignments, which resulted in an overall net budget for 2023/2024 of £4.280 million, were detailed in the report and included in the monitoring report in Appendix A to the report. As at 21 April 2023, there was an underspend on the Board’s revenue budget of £0.025 million. The financial forecast to 31 March 2024 was a breakeven position. The Board decided: (1) that the revisions to the Lanarkshire Valuation Joint Board’s revenue budget for 2023/2024, as detailed in the report and Appendix A to the report, be noted; (2) that the underspend on the Board’s revenue budget of £0.025 million at 21 April 2023, as detailed in Appendix A to the report, be noted; and (3) that the forecast to 31 March 2024 of breakeven be noted. [Reference: Minutes of 5 December 2022 (Paragraph 4)] 5 Lanarkshire Valuation Joint Board Annual Audit Plan 2022/2023 The Board considered the Lanarkshire Valuation Joint Board Audit Plan for 2022/2023, dated March 2023, 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 wider scope requirements of public sector audit. The Plan was structured around the following areas:- introduction financial statements audit planning wider scope and Best Value reporting arrangements, timetable and audit fee other matters including internal audit, independence and objectivity and quality control Details were given on key aspects of those areas. The Board decided: that the Annual Audit Plan be noted. 6 Internal Audit Annual Assurance Report 2022/2023 A report dated 5 May 2023 by the Executive Director (Finance and Corporate Resources), South Lanarkshire Council was submitted:- 5
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detailing progress on, and performance of, Internal Audit services to Lanarkshire Valuation Joint Board in 2022/2023 providing an independent audit opinion on the adequacy and effectiveness of the Board’s framework of governance, risk management and control arrangements for the year ended 31 March 2023 The Internal Audit Annual Report in relation to the Lanarkshire Valuation Joint Board covered:- workload and performance basis of the audit opinion delivery of audit actions audit findings the opinion of Internal Audit on the adequacy and effectiveness of the Board’s internal control systems The opinion of Internal Audit for the year 2022/2023 was that a reasonable level of assurance could be placed on the adequacy and effectiveness of the Board’s framework of governance, risk management and control arrangements. The Board decided: (1) that the Internal Audit Annual Report for 2022/2023 for the Lanarkshire Valuation Joint Board be noted; and (2) that the opinion of Internal Audit be considered in the preparation of the 2022/2023 Annual Governance Statement for the Lanarkshire Valuation Joint Board. [Reference: Minutes of 27 June 2022 (Paragraph 7)] Councillor Shields left the meeting after this item of business 7 Annual Governance Statement A report dated 9 May 2023 by the Treasurer was submitted on the Annual Governance Statement for 2022/2023 which would be included in the Lanarkshire Valuation Joint Board’s 2022/2023 Annual Accounts. The Board’s Annual Governance Statement 2022/2023, which was attached as an appendix to the report, provided details of the systems for internal control which were in place to ensure a robust governance structure. For 2022/2023, the Treasurer’s opinion was that the systems for internal control were effective. Those systems would continue to be reviewed and improved, as appropriate, in 2023/2024. The Board decided: that the Annual Governance Statement, attached as an appendix to the report, be approved for inclusion in the Lanarkshire Valuation Joint Board 2022/2023 Annual Accounts. 8 2022/2023 Annual Report and Accounts - Lanarkshire Valuation Joint Board A report dated 30 May 2023 by the Treasurer was submitted on the Lanarkshire Valuation Joint Board’s Annual Report and Accounts for the financial year ending 31 March 2023. 6
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At its meeting on 6 March 2023, the Board had been advised of a probable outturn transfer to reserves of £0.061 million. Appendix 1 to the report detailed the actual position for the Board for the year ended 31 March 2023 which showed a transfer to reserves of £0.242 million. An explanation for the variance in the transfer to reserves of £0.181 million was provided in the report and Appendix 1. The unaudited Annual Report and Accounts, attached as Appendix 2 to the report, detailed the Revenue Accounts and Balance Sheet position as at 31 March 2023 which showed a net deficit position of £0.294 million. After implementing statutory accounting practice, the net position on the Board’s General Fund Balance was a surplus of £0.242 million, as shown in Appendix 1. This sum, when added to the General Reserve of £1.479 million carried forward from 2021/2022, gave the Board a closing General Reserve position of £1.721 million at 31 March 2023. The Board decided: that the unaudited Annual Report and Accounts for the Lanarkshire Valuation Joint Board for the year ended 31 March 2023, attached as an appendix to the report, be approved for submission to the external auditors, Audit Scotland. [Reference: Minutes of 6 December 2021 (Paragraph 3) and 6 March 2023 (Paragraph 3)] 9 Equality Reporting – Mainstreaming Equalities Report – Equality Outcomes – Progress and Equalities Report April 2023 A report dated 23 May 2023 by the Assistant Assessor and Electoral Registration Officer was submitted on the Equality Report - Mainstreaming Equalities Report - Equality Outcomes - Progress and Equalities Report April 2023, for the Lanarkshire Valuation Joint Board. The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012 and 2016 respectively required the Board to:- gather and use information on the composition, recruitment, development and retention of employees publish gender pay gap information together with a statement on equal pay and include information on occupational segregation This information had been included in the Mainstreaming Equalities Report and Equality Outcomes 2021 to 2025 which was available on the Board’s website. In April 2023, an update to the report had been published on the Board’s website. A copy of the update to the report was also attached as an appendix to the report. The Assistant Assessor and Electoral Registration Officer responded to members’ questions on:- the gender pay gap measures being taken to encourage the career progression of female administration employees measures being taken to engage with the Gypsy/Traveller community The Board decided: that the report be noted. [Reference: Minutes of 7 June 2021 (Paragraph 8)] 7
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10 Lanarkshire Valuation Joint Board Public Performance Report 2022/2023 A report dated 23 May 2023 by the Assistant Assessor and Electoral Registration Officer was submitted on the Board’s Public Performance Report for the financial year 2022/2023. The Public Performance Report, attached as an appendix to the report, outlined the Board’s performance in its core service delivery areas during 2022/2023. The Board decided: that the report be noted. 11 Lanarkshire Valuation Joint Board Efficiency Gains 2022/2023 A report dated 16 May 2023 by the Assistant Assessor and Electoral Registration Officer was submitted on the Board’s efficiency gains for the financial year 2022/2023. The report outlined Lanarkshire Valuation Joint Board’s efficiency measures implemented in 2022/2023 and detailed both cashable and non-cashable efficiency gains totalling £326,402. Details of the efficiency gains for 2022/2023 were provided in the appendix to the report. The Board decided: that the report be noted. [Reference: Minutes of 7 June 2021 (Paragraph 10)] 12 Monitoring of Complaints - 1 April 2022 to 31 March 2023 A report dated 23 May 2023 by the Assistant Assessor and Electoral Registration Officer was submitted on complaints received by the Lanarkshire Valuation Joint Board in the period 1 April 2022 to 31 March 2023. A total of 9 complaints had been received in the period 1 April 2022 to 31 March 2023. Of those, 4 related to Council Tax, 1 related to non-domestic rating and 4 related to electoral registration. 2 complaints had been classified as upheld and 7 had not been upheld. No complaints had been classified as partially upheld. 1 complaint, relating to a Council Tax issue, had proceeded to the Scottish Public Services Ombudsman (SPSO) in the period 1 April 2022 to 31 March 2023. Following a review, the SPSO advised the complainant that the complaint would not be taken forward as its office had no role in the setting or assessment of Council Tax bands and was unable to offer a further route of appeal in this regard. The Board decided: that the report be noted. 13 Progress Update A report dated 23 May 2023 by the Assistant Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities an update on performance issues affecting the future direction of the Joint Board Statistical information, illustrating progress made in terms of key areas of the work undertaken by Lanarkshire Valuation Joint Board, was provided in the appendices to the report. 8
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The Assessor and Electoral Registration Officer (Designate) responded to a member’s question on staffing levels and recruitment. The Board decided: that the report be noted. [Reference: Minutes of 6 March 2023 (Paragraph 9)] 14 Urgent Business There were no items of urgent business. 9
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 4 September 2023 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Monitoring 2023/2024 - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide information on the actual expenditure measured against the revenue budget for the period 1 April 2023 to 11 August 2023 provide a forecast for the year to 31 March 2024 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that an underspend of £0.174 million on the Lanarkshire Valuation Joint Board’s Revenue Budget as at 11 August 2023 (Appendix A), be noted; and (2) that the forecast to 31 March 2024 of break even, be noted. [1recs] 3. Background 3.1. This is the second revenue budget monitoring report presented to the Lanarkshire Valuation Joint Board for the financial year 2023/2024. 3.2. The report provides an update on the Lanarkshire Valuation Joint Board Revenue Budget (section 5) and details the financial position as at 11 August 2023 (detailed in Appendix A). 4. Employee Implications 4.1. None 5. Financial Implications 5.1. New Burdens Funding: The UK Government has allocated £0.049 million of funding to the Board for ‘New Burdens’. This funding is in relation to the implementation of Voter Authority Certificates. These certificates are required by individuals if they are voting at UK Parliamentary elections if no other photographic identification is available. The budget shown in Appendix A takes account of the additional funding and includes an additional expenditure budget to allow spend to be made appropriately. 5.2. Period 4 Monitoring Position: As at 11 August 2023, the variance from phased budget to date is an underspend of £0.174 million. 5.3. The underspend is the result of vacant posts for which recruitment is ongoing. 3 11
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5.4. Forecast Position: The financial forecast to 31 March 2024 is a break-even position. 6. Climate Change, Sustainability and Environmental Implications 6.1. There are no climate change, sustainability or environmental implications in terms of the information contained in this report. 7. Other Implications 7.1. The main risk associated with the Board’s Revenue Budget is that there is an overspend. The risk has been assessed as low given the detailed budget management applied. The risk is managed through four weekly Budget Monitoring Meetings at which any variance is analysed. In addition, the probable outturn exercise ensures early warning for corrective action to be taken where appropriate. 8. Equality Impact Assessment and Consultation Arrangements 8.1. This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and therefore no impact assessment is required. 8.2. There is also no requirement to undertake any consultation in terms of the information contained in the report. Paul Manning Treasurer 16 August 2023 Previous References None List of Background Papers Revenue Budget 2023/2024 – Lanarkshire Valuation Joint Board – 5 December 2022 Revenue Budget Monitoring 2023/2024 – Lanarkshire Valuation Joint Board – 5 June 2023 Contact for Further Information If you would like to inspect the background papers or want further information, please contact: Lorraine O'Hagan, Finance Manager (Strategy) Ext: 2601 (Tel: 01698 452601) E-mail: lorraine.o'hagan@southlanarkshire.gov.uk 12
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Appendix A LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 11 August 2023 (No.5) Annual Budget Forecast for Year Annual Forecast Variance Budget Proportion 11/08/23 Actual 11/08/23 Variance 11/08/23 % Variance 11/08/23 Note £000 £000 £000 £000 £000 £000 Budget Category Employee Costs 3,266 3,266 0 1,091 906 185 under 17.0% 1 Property Costs 0 0 0 0 7 7 over n/a Supplies & Services 159 159 0 105 105 0 - 0.0% Transport and Plant 0 0 0 0 2 (2) over n/a Administration Costs 512 512 0 106 108 (2) over (1.9%) a Payments to Other Bodies 31 31 0 3 3 0 - 0.0% Financing Charges 13 13 0 2 2 0 - 0.0% Total Controllable Exp. 3,932 3,932 0 1,307 1,133 174 under 13.3% Total Controllable Inc. (82) (82) 0 (64) (64) 0 - 0.0% a Net Controllable Exp. 3,899 3,899 0 1,243 1,069 174 under 14.0% Add Non Controllable Budgets Central Support Costs 381 381 0 7 7 0 - 0.0% Total Budget 4,280 4,280 0 1,250 1,076 174 under 13.9% Funded By: North Lanarkshire Council 2,004 2,004 0 668 668 0 - 0.0% South Lanarkshire Council 2,004 2,004 0 668 668 0 - 0.0% Transfer (From) Reserves 272 272 0 0 0 0 - n/a Net Budget 0 0 0 (86) (260) 174 under (202.3%) Variance Explanations 1 Employee Costs The underspend reflects vacant posts for which the recruitment is ongoing. Virement a. New Burdens Funding (£nil effect) – Increase Administration Costs by £0.049m and Increase Income by £0.049m each (section 5.1) to reflect the expenditure and funding for Voter Authority Certificates. 13
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Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 4 September 2023 Report by: Clerk to Lanarkshire Valuation Joint Board Subject: Changes in Membership of the Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] advise members of changes to North 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 Kenneth Duffy has replaced Councillor William Shields and Councillor Margaret Hughes has replaced Councillor Fergus MacGregor as members of the Lanarkshire Valuation Joint Board. [1recs] 3. Background 3.1. At the meeting of North Lanarkshire Council held on Thursday 22 June 2023, it was agreed that Councillor Kenneth Duffy replace Councillor William Shields and Councillor Margaret Hughes replace Councillor Fergus MacGregor as members of the Lanarkshire Valuation Joint Board. The changes were 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. 8. Equality Impact Assessment and Consultation Arrangements 8.1 This report does not introduce a new policy, function or strategy or recommend a change to an existing policy, function or strategy and, therefore, no impact assessment is required. 8.2 There was no requirement for consultation in terms of the information contained in this report. 4 15
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Cleland Sneddon Clerk to the Board 17 August 2023 Previous References None List of Background Papers Report to North Lanarkshire Council held on 22 June 2023 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 16
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h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 4 September 2023 Report by: Assessor and Electoral Registration Officer Subject: Progress Update 1. Purpose of Report 1.1. The purpose of the report is to:- Amended 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 [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. [1recs] 3. Service Overview and Priorities 3.1. Electoral Registration 3.1.1. Annual Canvass The 2023 canvass is now well under way. National matching and local matching against DWP and Council Tax records respectively matched over 253,000 households of a total of almost 319,000 with canvass communication letters being issued to each of these matched properties. Canvass forms were issued to the remaining 65,199 properties on 1 August which requires a response to be made. Where no response is made, reminders will be issued week beginning 28 August 2023 with the door-to-door element of the canvass expected to commence around 20 September 2023. Staff are currently engaged in securing temporary employment of these canvassers. 3.1.2. UK Parliamentary Boundary Review Following the laying of the Boundary Commission’s final recommendations on 28 June, Lanarkshire Valuation Joint Board (LVJB) staff are currently working to administer the relevant changes to our electronic records. To ensure accuracy, a short-life working group of Electoral Registration Officer (ERO) staff has been created who have scheduled meetings with the staff of the Returning Officers of both North and South Lanarkshire. Revised registers will be published on 1 December 2023 in the new UK Parliamentary constituencies. 5 17
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3.1.3. Elections Act 2022 The UK Government has introduced a number of changes to electoral registration through The Elections Act 2022 for UK Parliamentary elections. The first change saw the introduction of a new ERO Portal to administer Voter Authority Certificates in January 2023. The Act introduces further changes which will come into force from July 2023 onwards in tranches. The next major changes will be to the absent vote process due to be introduced on 31 October 2023 which involves a new online service and an extension of the franchise for overseas electors from January 2024. LVJB’s management team continue to implement the changes required as a result of the introduction of the Act. 3.1.4. Elections Held Since Last Board Meeting 15 June – North Lanarkshire Council – Ward 15 Bellshill 6 July – South Lanarkshire Council – Ward 9 East Kilbride Additionally, the Rutherglen and Hamilton West recall petition was administered in the 6-week period to 31 July 2023 with the result now leading to a further by-election later this year. This recall petition was the first electoral event in Scotland under which voter ID was required. Electors without an accepted form of photo ID were required to apply to the ERO via the digital service or by completing a paper application for a Voter Authority Certificate (VAC) free of charge. Only 9 applications were made for this constituency in the period from the recall petition being announced. 3.2. Non-Domestic Valuation A summary of information in this area can be found in Appendices 1.1 to 1.5. 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 2023 to 1 August 2023. 3.2.2. 2005 Valuation Roll Appeals (Revaluation and Running Roll) A summary of the position with 2005 Revaluation and Running Roll appeals is contained in Appendix 1.3. The outstanding 7 appeals from this revaluation period relate to subjects which now fall to be dealt with by the Renfrewshire Valuation Joint Board under the terms of the designated Assessors’ regime. 3.2.3. 2010 Valuation Roll Appeals (Revaluation and Running Roll) A summary of the position with 2010 Revaluation and Running Roll appeals is contained in Appendix 1.4. 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 1.5. Table 2 continues to include the exceptionally large numbers of appeals received in connection with the coronavirus pandemic. 18
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The Scottish Courts and Tribunals Service and the Scottish Government are aware of the large number of COVID-19 appeals still to be dealt with across the country and following a consultation exercise, the Scottish Government has now legislated for the extension of the disposal date for such appeals by 12 months to 31 December 2024. The vast majority of the outstanding appeals appeal shown at Appendix 1.5 have been transferred from the Lanarkshire Valuation Appeal Panel to the newly created Local Taxation Chamber of the Scottish Courts and Tribunals Service who have written to the appellants or their professional agent to advise if they wish to maintain these appeals for a future hearing. A further 56 appeals have been transferred from the Lands Tribunal for Scotland to the Upper Tribunal for Scotland. Again, the appellants will be written to, seeking confirmation of their intention to maintain the appeal. 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 2023 to 1 August 2023 is contained at Appendix 2.2. 3.3.2. Proposals and Appeals Appendices 2.3 and 2.4 contain information on Council Tax proposals and appeals. 4. Staffing 4.1. Since the last Board meeting two members of the Audit and Information Management Team have vacated their posts, one leaving the organisation and the other taking up the vacant post of electoral services section leader. The two resultant vacant posts in the Audit and Information Management Team were filled by external candidates following a successful recruitment and selection process, with start dates yet to be agreed. The vacant post of Assistant Assessor and Electoral Registration Officer has been offered to an external candidate following a successful interview and the subsequent steps of the recruitment process are now being undertaken by South Lanarkshire Council Personnel Services. A Divisional Assessor retired from the organisation and a recruitment and selection process is now underway to appoint a replacement. A trainee valuer has also tendered her resignation to take up a post with North Lanarkshire Council LVJB’s management team continue to actively monitor staffing requirements in relation to service provision needs. 4.2. Staff absence levels for the last year are summarised in Appendix 3.0. 5. Other Matters 5.1. Complaints Received and Dealt with Since Last Progress Update Report Since the last update provided to the Board, there have been no complaints received by the organisation. 19
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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. See 4 above. 7. Financial Implications 7.1. None. 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. Renzo Pacitti BSc MRICS Assessor and Electoral Registration Officer 28 August 2023 Previous References Progress Update Report for Board meeting of 6 March 2023 List of Background Papers None Contact for Further Information If you require further information, please contact:- Renzo Pacitti, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 20
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Alterations made to the Valuation Roll (including appeal adjustments) between 01/04/2023 and 01/08/2023 Area AS AT 01/04/2023 ADDED DELETED ALTERED AS AT 01/08/2023 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV North Lanarkshire 10,507 304,958,720 554 2,014,325 164 643,625 25 -36,100 10,897 306,329,420 South Lanarkshire 11,072 809,007,634 591 2,178,120 60 241,445 81 -1,125,500 11,603 810,944,309 LVJB total 21,579 £1,113,966,354 1,145 £4,192,445 224 £885,070 106 - £1,161,600 22,500 £1,117,273,729 Appendix 1.1 21
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Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period : 1 April 2023 to 1 August 2023 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 735 722 98.23% 13 1.77% 0 0% South Lanarkshire 722 721 99.86% 1 0.14% 0 0% LVJB totals 1457 1443 99.04% 14 0.96% 0 0% Appendix 1.2 22
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Valuation Roll Appeals: Revaluation and Running Roll 2005 1. Revaluation Appeals Area Appeals received since 2005 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 3,921 3,918 0 £0 3 £76,150 3 South Lanarkshire 3,148 3,147 0 £0 1 £50,800 1 LVJB total 7,069 7,065 0 £0 4 £126,950 4 2. Running Roll Appeals Area Appeals received since 2005 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 2,023 2,022 0 £0 1 £36,500 1 South Lanarkshire 1,695 1,693 0 £0 2 £90,050 2 LVJB total 3,718 3,715 0 £0 3 £126,550 3 Appendix 1.3 23
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Valuation Roll Appeals: Revaluation and Running Roll 2010 1. Revaluation Appeals Area Appeals received since 2010 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 4,460 4,460 0 £0 0 £0 0 South Lanarkshire 3,103 3,103 0 £0 0 £0 0 LVJB total 7,563 7,563 0 £0 0 £0 0 2. Running Roll Appeals Area Appeals received since 2010 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 5,480 5,480 0 £0 0 £0 0 South Lanarkshire 6,727 6,727 0 £0 0 £0 0 LVJB total 12,207 12,207 0 £0 0 £0 0 Appendix 1.4 24
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Valuation Roll Appeals: Revaluation and Running Roll 2017 1. Revaluation Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 4,726 4,714 0 £0 12 £2,715,975 12 South Lanarkshire 4,553 4,536 0 £0 17 £80,070,775 17 LVJB total 9,279 9,250 0 £0 29 £82,786,750 29 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2023 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court Rateable Value of Appeals in process of appeal to LVAC Appeals outstanding awaiting determination by the Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination by the Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2023 North Lanarkshire 4,672 3,268 0 £0 2 £21,125 1,404 South Lanarkshire 5,044 3,239 0 £0 25 £804,010,575 1,805 LVJB total 9,716 6,507 0 £0 27 £803,750,000 3,209 Appendix 1.5 25
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Council Tax Subjects as at 01/05/2023 ENTRIES AS AT 01/04/2023 ADDITIONS DELETIONS CURRENT ENTRIES BAND 'D' EQUIVALENT BAND NORTH SOUTH TOTAL NORT H SOUTH TOTAL NORTH SOUT H TOTA L NORTH SOUTH TOTAL NORTH SOUTH TOTAL A 53052 36034 89086 26 49 75 182 7 189 52896 36076 88972 35266 24052 59318 B 38020 30807 68827 27 37 64 6 6 12 38041 30838 68879 29588 23986 53574 C 20210 26973 47183 132 82 214 5 2 7 20337 27053 47390 18078 24047 42125 D 18002 22138 40140 100 107 207 3 2 5 18099 22243 40342 18099 22243 40342 E 17377 20736 38113 59 54 113 3 3 6 17433 20787 38220 22905 27312 50217 F 10287 13714 24001 78 120 198 2 0 2 10363 13834 24197 16840 22480 39320 G 3108 7042 10150 13 51 64 0 1 1 3121 7092 10213 6112 13888 20000 H 167 585 752 2 0 2 0 1 1 169 584 753 414 1431 1845 TOTAL 160223 158029 318252 437 500 937 201 2 223 160459 158507 318966 147302 159439 306741 'D' EQIV. 146952 158854 305806 490 607 1097 141 21 162 147302 159439 306741 JOINT BOARD TOTALS 01/04/2 3 01/08/23 Increas e TOTAL CHARGEABLE ENTRIES North 160223 160459 236 South 158029 158507 478 Total 318966 318966 714 BAND 'D' EQUIVALENT North 146952 147302 350 South 158854 159439 585 Total 305806 306741 935 Appendix 2.1 26
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Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2023 to 1 August 2023 Area Total added added < 3 months added 3 to 6 months added > 6 months North Lanarkshire 437 409 93.59% 18 4.12% 10 2.29% South Lanarkshire 500 486 97.20% 4 0.80% 10 2.00% LVJB totals 937 895 95.52% 22 2.35% 20 2.13% Appendix 2.2 27
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Summary of Council Tax Proposals/Appeals received and dealt with as at 1 August 2023 Valid Proposals/Appeals received since 1 April 2023 Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Outstanding Proposals/Appeals North Lanarkshire 8 11 14 South Lanarkshire 27 36 21 LVJB total 35 47 35 Invalid Proposals/Appeals received since 1 April 2023 Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Outstanding Proposals/Appeals North Lanarkshire 14 43 16 South Lanarkshire 41 61 28 LVJB total 55 104 44 Combined Proposals/Appeals received since 1 April 2023 Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Outstanding Proposals/Appeals North Lanarkshire 22 54 30 South Lanarkshire 68 97 49 LVJB total 90 151 79 Appendix 2.3 28
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Summary of resolution of Council Tax Proposals/Appeals Between 1 April 2023 and 1 August 2023 Valid Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 11 5 0 6 0 0 South Lanarkshire 36 28 0 8 0 0 LVJB total 47 33 0 14 0 0 Invalid Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 43 0 42 1 0 0 South Lanarkshire 61 5 52 0 4 0 LVJB total 104 5 94 1 4 0 Combined Proposals/Appeals completely resolved 01/04/2023 to 01/08/2023 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 54 5 42 7 0 0 South Lanarkshire 97 33 52 8 4 0 LVJB total 151 38 94 15 4 0 Appendix 2.4 29
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ABSENCE MANAGEMENT STATISTICS Self Certified Medically Certified Unauthorised Total Total Month Absence No of Days Work days available No of Days % No of Days % No of Days % No of Days Work Days Avail % Month % August 2022 20 1.4% 90 6.4% Nil 0.0% 110 1401 7.9% August 2021 74 1356 5.5% September 2022 16 1.2% 77 5.6% Nil 0.0% 93 1373 6.8% September 2021 55 1383 4.0% October 2022 6 0.4% 63 4.7% Nil 0.0% 69 1335 5.2% October 2021 65 1367 4.8% November 2022 13 0.9% 51 3.7% Nil 0.0% 64 1378 4.6% November 2021 95 1404 6.8% December 2022 18 1.3% 62 4,5% Nil 0.0% 80 1384 5.8% December 2021 96 1459 6.6% January 2023 12 0.9% 28 2.0% Nil 0.0% 40 1369 2.9% January 2022 52 1344 3.9% February 2023 22 1.8% 28 2.3% Nil 0.0% 50 1226 4.1% February 2022 66 1262 5.2% March 2023 11 0.8% 46 3.3% NIL 0.0% 57 1397 4.1% March 2022 102 1402 7.3% April 2023 19 1.6% 17 1.4% Nil 0.0% 36 1225 2.9% April 2022 49 1262 3.9% May 2023 6 0.4% 26 1.8% Nil 0.0% 32 1417 2.3% May 2022 24 1345 1.8% June 2023 10 0.8% 20 1.5% Nil 0.0% 30 1306 2.3% June 2022 99 1347 7.3% July 2023 3 0.2% 21 1.7% Nil 0.0% 24 1240 1.9% June 2022 90 1277 7.0% Averages for 12 months 13 1.0% 44 3.3% Nil 0.0% 57 1338 4.3% 95 1404 6.8% 30