Agenda Document Pack - Lanarkshire Valuation Joint Board - 02/09/2024
South Lanarkshire Council · 2 September 2024
Back to Lanarkshire Valuation Joint Board — 2 September 2024 and its agenda
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Tuesday, 27 August 2024 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 September 2024 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, Kenneth Duffy, Lynsey Hamilton, Martin Hose, Margaret Hughes, Lesley Jarvie, Tom Johnston, Gavin Keatt, Mark McGeever, Alex McVey, Anne Thomas Substitutes Mathew Buchanan, Poppy Corbett, Geri Gray, Cal Johnston-Dempsey, Monique McAdams, Carol Nugent, Norman Rae, Nicky Shevlin, 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 June 2024 submitted for approval as a correct record. (Copy attached) 3 - 10 Monitoring Item(s) 3 Revenue Budget Monitoring 2024/2025 - Lanarkshire Valuation Joint Board Report dated 31 July 2024 by the Treasurer to Lanarkshire Valuation Joint Board. (Copy attached) 11 - 14 Item(s) for Noting 4 Progress Update Report dated 20 August 2024 by the Assessor and Electoral Registration Officer. (Copy attached) 15 - 34 Urgent Business 5 Urgent Business Any other items of business which the Chair decides are urgent. For further information, please contact:- Clerk Name: Stuart McLeod Clerk Telephone: 07385 370 117 Clerk Email: stuart.mcleod@southlanarkshire.gov.uk 2
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LANARKSHIRE VALUATION JOINT BOARD Minutes of meeting held via Microsoft Teams and in Committee Room 1, Council Offices, Almada Street, Hamilton on 3 June 2024 Convener: Councillor Jim Reddin (Depute), North Lanarkshire Council Councillors Present: North Lanarkshire Council Councillor Bob Burgess, Councillor Margaret Hughes, Councillor Lesley Jarvie, Councillor Tom Johnston, Councillor Alex McVey, Councillor Gary Robinson (substitute for Councillor Anne Thomas) South Lanarkshire Council Councillor Ross Clark, Councillor Colin Dewar, Councillor Lynsey Hamilton, Councillor Martin Hose, Councillor Gavin Keatt Councillors’ Apologies: North Lanarkshire Council Councillor Kenneth Duffy, Councillor Anne Thomas South Lanarkshire Council Councillor Walter Brogan (Convener), Councillor Janine Calikes, Councillor Mark McGeever Attending: Assessor and Electoral Registration Service C Maxwell, Assessor and Electoral Registration Officer; A Berrie, Electoral Services and Support Manager; J Dell, Assistant Assessor and Electoral Registration Officer Clerk’s Office P Manning, Clerk; S McLeod, Administration Officer; L Wyllie, Administration Assistant, South Lanarkshire Council Treasurer’s Office J Taylor, Executive Director (Finance and Corporate Resources); Y Douglas, Audit and Compliance Manager; L O’Hagan, Finance Manager (Strategy), South Lanarkshire Council Also Attending: Audit Scotland P Murray, Senior Audit Manager 1 Declaration of Interests No interests were declared. 2 Appointment of Assessor and Electoral Registration Officer (ERO) A report dated 16 May 2024 by the Clerk was submitted advising:- on the action taken, in terms of Standing Order No 30(c) because of the timescales involved, to appoint an Assistant Assessor and Electoral Registration Officer (ERO) to act as Assessor and ERO, on an interim basis, following the resignation of the previous Assessor and ERO on the outcome of the subsequent recruitment process for the newly appointed Assessor and ERO 2 3
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As noted by the Board at its meeting held on 4 March 2024, the former Assessor and ERO had indicated his intention to resign on 15 April 2024. The Board had also noted that arrangements would be put in place to advertise the post and for a Recruitment Panel to interview and select a successful candidate. An advert for the post of Assessor and ERO had been published on the myjobscotland website on 1 March 2024 with a closing date of 15 March 2024. In order to ensure that the Assessor and Electoral Registration Service would be able to undertake its statutory duties, it had been proposed that an Assistant Assessor and ERO be appointed to act as Assessor and ERO, on an interim basis, from 16 April 2024 until the newly appointed Assessor and ERO took up post. Following consultation with the Clerk, the Convener, in terms of Standing Order No 30(c), approved arrangements for an interim appointment to be made prior to the departing Assessor and ERO leaving his post. A note of interest process had subsequently been conducted and C Maxwell, Assistant Assessor and ERO, Lanarkshire Valuation Joint Board had been appointed as Interim Assessor and ERO, effective from 16 April 2024. The Recruitment Panel had met on 1 May 2024 and, following an appraisal of performance at an assessment centre and interview, C Maxwell, Assistant Assessor and ERO, Lanarkshire Valuation Joint Board, had been appointed as the Assessor and ERO, effective from 2 May 2024. Congratulations were extended to C Maxwell on her appointment. The Board decided: (1) that the action taken, in terms of Standing Order No 30(c) by the Clerk, in consultation with the Convener, to appoint an Assistant Assessor and ERO to act as Assessor and ERO, on an interim basis, from 16 April 2024 until the newly appointed Assessor and ERO took up post, be noted; and (2) that the subsequent appointment of C Maxwell as the Assessor and ERO, effective from 2 May 2024, be noted. [Reference: Minutes of 4 March 2024 (Paragraph 4)] 3 Minutes of Previous Meeting The minutes of the meeting of the Lanarkshire Valuation Joint Board held on 4 March 2024 were submitted for approval as a correct record. The Board decided: that the minutes be approved as a correct record. 4 Revenue Budget Monitoring 2024/2025 - Lanarkshire Valuation Joint Board A report dated 17 May 2024 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 17 May 2024 4
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The Board, at its meeting on 4 December 2023, had approved a net budget of £4.008 million for 2024/2025. This had been funded by Council requisitions (£1.804 million from North and South Lanarkshire Councils) and £0.400 million from Reserves. The budget included an assumption that the allocation of Barclay funding would total £0.698 million. The Local Government Finance Order 2024 had since confirmed that North and South Lanarkshire Councils would each be allocated an additional £0.010 million of Barclay funding, resulting in an additional £0.020 million being transferred to the Board. Furthermore, the UK Government had allocated £0.238 million of one-off funding to the Board for ‘New Burdens’ in relation to the electoral integrity programme. The budget had taken account of this additional funding and included an additional expenditure budget to allow spend to be made appropriately. Taking the above into account, the budgets for net expenditure and funding from requisitions and Reserves had both increased by £0.020 million (the income for New Burdens was direct income to the Board and did not affect requisition income from the councils). The budget adjustments and realignments, which resulted in an overall net budget for 2024/2025 of £4.028 million, were detailed in the report and included in the monitoring report in Appendix A to the report. As at 17 May 2024, the projected outturn variance was an underspend of £0.081 million, which reflected current staffing levels. The actual spend to 17 May 2024 was £0.116 million. The Board decided: (1) that the revisions to the Lanarkshire Valuation Joint Board’s Revenue Budget for 2024/2025, as detailed in the report and Appendix A to the report, be noted; (2) that the forecast to 31 March 2025 of an underspend of £0.081 million, as detailed in Appendix A to the report, be noted; and (3) that the actual expenditure to 17 May 2024 of £0.116 million, as detailed in Appendix A to the report, be noted. [Reference: Minutes of 4 December 2023 (Paragraph 3)] 5 Internal Audit Annual Assurance Report 2023/2024 A report dated 9 April 2024 by the Executive Director (Finance and Corporate Resources) was submitted:- detailing progress on, and performance of, Internal Audit services to Lanarkshire Valuation Joint Board (LVJB) in 2023/2024 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 2024 The Internal Audit Annual Assurance Report in relation to the Lanarkshire Valuation Joint Board covered:- workload and performance basis of the audit opinion delivery of audit actions summary of overall assurance and audit opinion 5
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The opinion of Internal Audit for the year 2023/2024 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 content of the 2023/2024 Internal Audit Annual Assurance Report be noted; and (2) that it be noted that the opinion expressed within the 2023/2024 Internal Audit Annual Assurance Report informed the 2023/2024 Annual Governance Statement for the Lanarkshire Valuation Joint Board. [Reference: Minutes of 5 June 2023 (Paragraph 6)] 6 Annual Governance Statement A report dated 20 May 2024 by the Treasurer was submitted on the Annual Governance Statement for 2023/2024 which would be included in the Lanarkshire Valuation Joint Board’s 2023/2024 Annual Accounts. The Board’s Annual Governance Statement 2023/2024, which was attached as Appendix 1 to the report, provided details of the systems for internal control which were in place to ensure a robust governance structure. For 2023/2024, the Internal Auditor’s opinion was that the systems for internal control were effective. Those systems would continue to be reviewed and improved, as appropriate, in 2024/2025. The Assessor and Electoral Registration Officer responded to a member’s questions on:- the Board’s whistleblowing procedures the position in relation to employees working from home The Board decided: that the Annual Governance Statement, attached as Appendix 1 to the report, be approved for inclusion in the Lanarkshire Valuation Joint Board’s 2023/2024 Annual Accounts. 7 2023/2024 Annual Report and Accounts - Lanarkshire Valuation Joint Board A report dated 21 May 2024 by the Treasurer was submitted on the Lanarkshire Valuation Joint Board’s Annual Report and Accounts for the financial year ending 31 March 2024. At its meeting on 4 March 2024, the Board had been advised of a probable outturn transfer to reserves of £0.120 million. Appendix 1 to the report detailed the actual position for the Board for the year ended 31 March 2024 which showed a transfer to reserves of £0.254 million. An explanation for the variance in the transfer to reserves of £0.134 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 2024 which showed a net deficit position of £0.240 million. After implementing statutory accounting practice, the net position on the Board’s General Fund Balance was a surplus of £0.254 million, as shown in Appendix 1. This sum, when added to the General Reserve of £1.721 million carried forward from 2022/2023, gave the Board a closing General Reserve position of £1.975 million at 31 March 2024. This was £0.134 million higher than anticipated as part of the probable outturn. The strategy for use of reserves in future years had been approved by the Board in December 2023, and was reiterated in the Management Commentary included in the Annual Report and Accounts. 6
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The Treasurer responded to a member’s question on the budgetary implications in the event that Barclay funding ceased. The Board decided: that the unaudited Annual Report and Accounts for Lanarkshire Valuation Joint Board for the year ended 31 March 2024, attached as Appendix 2 to the report, be approved for submission to the external auditors, Audit Scotland. [Reference: Minutes of 4 December 2023 (Paragraph 6) and Minutes of 4 March 2024 (Paragraph 3)] 8 Equality Reporting – Employee Information Annual Report – April 2024 A report dated 15 May 2024 by the Assistant Assessor and Electoral Registration Officer was submitted on the Equality Reporting: Employee Information Annual Report April 2024 for the Lanarkshire Valuation Joint Board. The Equality Act 2010 (Specific Duties) (Scotland) Regulations 2012, as amended 2016, required the Board to publish reports on the progress it made to ensure the equality duty was integral to the exercise of its functions. In April 2021, in accordance with Regulation 3, the Board had published its Mainstreaming Equalities Report and Equality Outcomes 2021 to 2025. Furthermore, the Equality Reporting: Employee Information Annual Report April 2024, attached as an appendix to the report, had been published on the Board’s website on 30 April 2024. This report included an update on the actions the Board had undertaken to deliver on its equality duties and also included an equal pay statement, gender pay gap analysis and occupation segregation data. The Assistant Assessor and Electoral Registration Officer responded to members’ questions on:- gender pay parity efforts being made to attract applications from people from ethnic minorities The Board decided: that the report be noted. [Reference: Minutes of 5 June 2023 (Paragraph 9)] 9 Lanarkshire Valuation Joint Board Public Performance Report 2023/2024 A report dated 15 May 2024 by the Assessor and Electoral Registration Officer was submitted providing information on the Board’s Public Performance Report for the financial year 2023/2024. The report was titled ‘Lanarkshire Valuation Joint Board, Office of Assessor and Electoral Registration Officer, Public Performance Report 2023/2024’ and was attached as an appendix to the report. The report outlined the Board’s performance in its core service delivery areas for the period 2023/2024 and would be published on the Board’s website. The Board decided: that the report be noted. 7
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10 Lanarkshire Valuation Joint Board Efficiency Gains 2023/2024 A report dated 15 May 2024 by the Assessor and Electoral Registration Officer was submitted on the Board’s efficiency gains for the financial year 2023/2024. The report outlined Lanarkshire Valuation Joint Board’s efficiency measures implemented in 2023/2024 and detailed both cashable and non-cashable efficiency gains totalling £417,026. Details of the efficiency gains for 2023/2024 were provided in the appendix to the report. The Board decided: that the report be noted. [Reference: Minutes of 5 June 2023 (Paragraph 11)] 11 Monitoring of Complaints (1 April 2023 to 31 March 2024) A report dated 15 May 2024 by the Assessor and Electoral Registration Officer was submitted on complaints received by the Lanarkshire Valuation Joint Board in the period 1 April 2023 to 31 March 2024. A total of 2 complaints, which related to electoral registration, had been received in the period 1 April 2023 to 31 March 2024. 1 complaint was classified as not having been upheld and 1 was classified as having been partially upheld. The Board decided: that the report be noted. 12 Progress Update A report dated 21 May 2024 by the Assessor and Electoral Registration Officer was submitted on:- an overview of the Service current issues and Service priorities an update on performance issues affecting the future direction of the Joint Board Statistical information, illustrating progress made in terms of key areas of the work undertaken by Lanarkshire Valuation Joint Board, was provided in the appendices to the report. The Assessor and Electoral Registration Officer provided an update advising that, due to the announcement of the UK Parliamentary General Election, preparations for the 2024 annual canvas of electors had required to be put on hold and the data matching exercise was now due to be rescheduled some time after 22 July 2024. Consequently, consideration was being given to the possible delay of the publication of the electoral register until February 2025. The Assessor and Electoral Registration Officer responded to a member’s question on the challenges of promoting electoral registration of under registered groups. The Board decided: that the report be noted. [Reference: Minutes of 4 March 2024 (Paragraph 8)] 8
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13 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: 2 September 2024 Report by: Treasurer to Lanarkshire Valuation Joint Board Subject: Revenue Budget Monitoring 2024/2025 - Lanarkshire Valuation Joint Board 1. Purpose of Report 1.1. The purpose of the report is to:- [purpose] provide an update on the 2024/2025 Revenue Budget provide the forecast for the year to 31 March 2025 provide actual expenditure as at 12 July 2024 [1purpose] 2. Recommendation(s) 2.1. The Board is asked to approve the following recommendation(s):- [recs] (1) that the revisions to the Lanarkshire Valuation Joint Board’s Revenue Budget for 2024/2025, summarised in section 5.2 of the report, be noted; and (2) that the forecast of a minor underspend to 31 March 2025, and the actual to date 12 July 2024, both shown in Appendix A, be noted. [1recs] 3. Background 3.1. This is the second revenue budget monitoring report presented to the Lanarkshire Valuation Joint Board for the financial year 2024/2025. 3.2. The report provides an update on the Lanarkshire Valuation Joint Board Revenue Budget (section 5) and details the financial position as at 12 July 2024 (detailed in Appendix A). 4. Employee Implications 4.1. None 5. Financial Implications 5.1. Additional funding has been received in relation to New Burdens Funding. The impact of this is detailed in section 5.2. 5.2. New Burdens Funding: The UK Government have allocated £0.124 million of one- off funding to the Board for ‘New Burdens’ in relation to the implementation of the Elections Act at the UK Parliamentary General Election. 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. The income for New Burdens is direct income to the Board and does not affect requisition income from the councils. The budget realignments are detailed in the monitoring report in Appendix A. 3 11
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5.3. Period 4 Monitoring Position: As at 12 July 2024, the projected outturn variance is an underspend of £0.165 million, reflecting current staffing levels and full establishment moving forward. New recruitment is currently taking place and depending on start dates this will impact on the forecast for the year. This projected outturn variance in spend is offset by a reduction in the Transfer to Reserves in Appendix A. 5.4. The actual spend to 12 July 2024 is an underspend of £0.333 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. 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. Jackie Taylor Treasurer 31 July 2024 Previous References Revenue Budget Monitoring 2024/2025 – Lanarkshire Valuation Joint Board – 3 June 2024 List of Background Papers Revenue Budget 2024/2025 – Lanarkshire Valuation Joint Board – 4 December 2023 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 12
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Appendix A LANARKSHIRE VALUATION JOINT BOARD Revenue Budget Monitoring Report Period Ended 12 July 2024 (No.4) 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 3,336 3,171 165 under 5.2% 720 1,a, Property Costs 0 0 0 0 0.0% 0 Supplies & Services 159 159 0 0 0.0% 114 Transport & Plant 5 5 0 0 0.0% 0 Administration Costs 483 483 0 0 0.0% 70 a Payments to Other Bodies 31 31 0 0 0.0% 23 Financing Charges 13 13 0 0 0.0% 1 Total Controllable Exp. 4,027 3,862 165 under 4.3% 928 Total Controllable Inc. (380) (380) 0 0 0.0% (365) a Net Controllable Exp. 3,647 3,482 165 under 4.7% 563 Add Non-Controllable Budgets Central Support Costs 381 381 0 0 n/a 11 Total Budget 4,028 3,863 165 under 4.3% 574 Funded By: North Lanarkshire Council 1,814 1,814 0 0 0.0% 453.5 South Lanarkshire Council 1,814 1,814 0 0 0.0% 453.5 Transfer to / (From) Reserves 400 235 165 0 70.2% 0 Net Budget 0 0 0 under n/a 333 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, full establishment has been assumed moving forward. New recruitment is currently taking place and depending on start dates this will impact on the forecast for the year. Virement a. Electoral Integrity New Burdens Funding (£nil effect) – Increase Employee Costs by £0.094m; Administration Costs by £0.030m and Increase Income by £0.124m (section 5.2). 13
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1 h??1 June Report Agenda Item Report to: Lanarkshire Valuation Joint Board Date of Meeting: 2 September 2024 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. Annual Canvass Due to the calling of the UK Parliamentary General Election at short notice, the preparations that had started for the 2024 annual canvass of electors were put on hold. Plans were then quickly resumed, with the National data matching being conducted on 24 July 2024 and the supplementary local matching on 29 July 2024. The first stage of the canvass communication program has now been undertaken with approximately 260,000 households being issued Route 1. These letters are issued where the details of the households held by the Electoral Registration Officer (ERO) and DWP match fully, and a response is only required to be made where there has been a change. For the 61,000 households where the details didn’t match, a Route 2 canvass form has been issued. A response is required for those in Route 2, and if no response is received a reminder letter will be issued in September, followed by a door knock in October to complete the exercise. 3.1.2. Boundary Reviews The 2023 Review of the UK Parliamentary Boundaries was undertaken and the UK Parliamentary election on 4 July 2024, run based on the new boundaries. The consultation on revised proposals for Scottish Parliament constituency boundaries closed on Wednesday 15 May 2024. There may be a further consultation on small areas if needed later this year. The review of the regions will take place over the summer months. Boundaries Scotland will submit a report to 4 15
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2 Scottish Ministers by 1 May 2025. If subsequently approved by the Scottish Parliament, the new boundaries will be effective at the next Scottish Parliament election, expected in May 2026. 3.1.3. Elections Act 2022 All measures have now been implemented as a result of the Elections Act 2022. These include:- i. The requirement for electors to show photographic ID at a polling station (Voters in Scotland need to show photo ID to vote at polling places, in some elections. This applies to UK parliamentary elections, including general elections, by-elections (UK) and recall petitions (UK)), before being issued with a ballot paper. Electors without an accepted form of photo ID can apply to the ERO via the www.gov.uk digital service or by completing a paper application for a Voter Authority Certificate (VAC) free of charge. ii. Changes to the absent vote process which involves a new online service, verification of absent votes with DWP records, and extending the length of time to a maximum of 3 years before a renewal is required. iii. Extending the franchise for overseas elections by removing the 15-year restriction, creating an online portal for applications, and extending the registration period to up to 3 years. The Scottish Assessor’s Association have been working with partners at the Electoral Commission and with their own electoral management system providers to ensure that the user journey is as simple and as informative as possible. 3.1.4. Elections Held Since Last Board Meeting Since the last board meeting there has been a UK Parliamentary General Election which was held on 4 July 2024. All procedures were undertaken successfully with no major issues. Follow up postal vote rejection letters have now been issued for those electors whose postal votes were rejected by the Returning Officer for the election. Of the total number contacted, 181 electors throughout the North and South Lanarkshire Council areas have been contacted and asked to refresh their signature. 3.1.5. UK Parliamentary General Election The recent election generated a high volume of work over a very short space of time for all ERO’s and Returning Officer’s (RO’s). Lanarkshire Valuation Joint Board (LVJB) received high numbers of both new, and duplicate applications to register to vote and also overseas voters’ applications. A number of Voter Authority Certificates were also requested and as the election fell to be held during the traditional Scottish summer holiday period, there was a rise in the number of Postal Vote and Proxy Vote applications. To deal with this increased workload, a number of valuation staff were trained on how to scan, input and review applications. Office based overtime was made available each evening and some extra weekend working was necessary when deadlines were approaching. On the day of the election, a high number of telephone and email enquiries from electors, were efficiently dealt with. 16
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3 3.2. Non-Domestic Valuation A summary of information in this area can be found in Appendices 1.1 to 1.6. 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 2024 to 1 August 2024. 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 5 outstanding appeals from this revaluation period relate to Telecommunication subjects. Although these don’t fall under the designated regime, Renfrewshire Valuation Joint Board (RVJB) as a courtesy are dealing with these. 3.2.3. 2010 Valuation Roll Appeals (Revaluation and Running Roll) For completeness a summary of the position with regard to the 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, the disposal date for these appeals being 31 December 2024. The Local Taxation Chamber of the Scottish Courts and Tribunals Service with whom the outstanding appeals sit, have written to the appellants or their professional agents, seeking advice whether they intend to maintain these appeals for a future hearing. The Upper Tribunal have recently provided LVJB with a list of outstanding appeals which we are working through. The First-tier Tribunal has yet to provide a definitive list of all appeals remaining. Once the final lists are received, the tables at Appendix 1.5 will be updated to reflect the position with regards outstanding appeals. As we await the definitive position regarding the number of 2017 appeals being maintained, and as time is of the essence, the valuation staff continue to proactively engage with ratepayers or their professional agents, where we have already been advised separately, that they wish to maintain their appeals. 3.2.5. 2023 Valuation Roll Proposals (Revaluation and Running Roll) A new two-stage proposal and appeal system was introduced with effect from 1 April 2023. Instead of lodging an appeal against a valuation roll entry, the ratepayer, in the first instance, lodges a proposal outlining the value that they seek whilst submitting any evidence they have that they believe justifies a reduction to that value. Appendix 1.6 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. 17
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4 Along with other members of the Scottish Assessors Association, LVJB are working to a schedule to ensure the efficient disposal of these appeals by the statutory deadline of 30 September 2025. Each proposal, in time, will be allocated a “proposal determination date” (PDD); the date by which the Assessor’s staff must issue a written decision to the proposer. Dissatisfied proposers may then lodge a formal appeal with the First-tier Tribunal. 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 2024 to 1 August 2024 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 the following recruitment and selection processes have been undertaken. In terms of departures, a member of the electoral team has retired. We have advertised, interviewed and offered positions to 4 clerical staff/canvassers to join the Electoral Registration team, and a secretarial post. 4.2. Staff absence levels for the last year are summarised in Appendix 3.1. 5. Other Matters 5.1. Complaints Received and Dealt with Since Last Progress Update Report Since the last update provided to the Board, there have been 17 complaints received by the organisation: Service Area Nature of Complaint Outcome Electoral Registration (ref:2024/25 – 2) Complaint received regarding expiry of overseas voting rights. It was found that despite numerous reminders, the elector never re-applied, then they applied as ordinary elector, confirmed suspended and advised that they must reapply as overseas elector. Electoral Registration (ref:2024/25 – 3) Complaint – elector found the postal vote application process awkward. Letter of explanation issued explaining the process and the various deadlines at election periods, gave details of gov website contacts for feedback, Apology given, however, third- party websites not under our control. Electoral Registration (ref:2024/25 – 4) Complaint received that elector had not received postal ballot papers. Elector was advised to contact RO as postal vote in place and ballot papers should have been issued. 18
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5 Electoral Registration (ref:2024/25 – 5) Complaint regarding - timelines for postal votes, the process, lack of planning to ensure postal votes issued in adequate time to take account of summer holidays. Initial correspondence was forwarded to us by the RO, on 2 July 2024. Elector was included in 1st run of postal ballot papers issued. However, called us and our response via email was incorrect, postal vote was in place when they then requested a proxy vote, despite inaccuracies deadline was missed therefore unable to issue proxy vote. Electoral Registration (ref:2024/25 – 6) Issue with postal vote application: received in time but failed to process No complaint was received with regards this. However, LVJB proactively contacted the elector as soon it was identified that the postal vote application had not been processed. No further response received. Electoral Registration (ref:2024/25 – 7) Complaint received regarding postal vote Explained process and deadlines at election periods, gave details of gov website contact for elector to provide further feedback. Apology offered, however, third-party website and election process deadlines out with our direct control. Electoral Registration (ref:2024/25 – 8) Complaint that postal ballot papers not received in time Explained the process and the deadlines at election periods, provided details of appropriate RO to contact directly to enquire the whereabouts of ballot pack. Electoral Registration (ref:2024/25 – 9) Complaint received regarding the late issue of postal vote pack Explained process and deadlines at election periods, provided the details of the RO, apologised, however, not our part of the process to issue the ballot packs. Electoral Registration (ref:2024/25 – 10) Complaint regards postal vote process Issued an explanation regarding the process and various deadlines at election periods, provided details of gov website contacts for further feedback. Apologised for inconvenience, however, not our website nor our processes. Electoral Registration (ref:2024/25 – 11) Complaint received following registration that failed at DWP checks, automatic documentary evidence letter not sent by email/received – therefore received too late Reply issued to explain the procedures that are in place and that there is opportunity to register ahead of the election when canvass forms were issued. Certain mail correspondence is sent out from LVJB in paper rather than email. Electoral Registration (ref:2024/25 – 12) Complaint received that elector was not able to vote as no postal vote received Letter issued to confirm that there was an issue with postal ballot packs, a small number of ballot packs which had not been issued when they were meant to, ERO undertook to hand deliver on behalf of RO, 19
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6 however, the RO had removed this ballot pack to issue direct to a temporary holiday address. Apology issued on behalf of ERO and RO. Electoral Registration (ref:2024/25 – 13) Complaint received regarding the late issue of proxy confirmation letter A small number of proxy acknowledgement letters were not issued from the EMS system until after the election. However, the proxy should have received a proxy poll card in time, and the elector would have received the acknowledgement from the online ERO portal that their proxy application had been processed. In addition, the elector emailed our ERO account on the election day and we confirmed by return email on the same day, that the proxy vote was in place for that day. Non-Domestic (ref:2024/25 – 14) Complaint received regarding a perceived potential data breach and staff attitude Investigation undertaken and confirmed that the original information received was adequate and no further details required. Apology issued. No evidence to substantiate the claim re staff attitude. Confirmed that there was no inadvertent data breach, when staff member read out the first name and an address of a Self Catering Unit (SCU) which is held on the valuation roll. Outcome - all staff to undertake refresher GDPR training, and also to bullet to all staff at the DPO, must be informed immediately where a data breach may have occurred. Electoral Registration (ref:2024/25 – 15) Complaint received regarding missing postal ballot papers. Reply issued, small number of applications not printed timeously, however, hand delivered prior to election day. Electoral Registration (ref:2024/25 – 16) Complaint received regarding missing postal ballot papers. Reply issued covering the general issue with the delivery of postal ballot packs. This address was part of small number of ballot packs which had not been issued, ERO undertook to hand deliver. However, the RO removed particular pack from the hand delivery as identified that they were on holiday, apology issued. 20
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7 Council Tax (ref:2024/25 – 17) Complaint received in connection with required action detailed in Council Tax decision from tribunal regarding information which should have been provided. Letter issued confirming that matter still being investigated and asked that we are given time to fully investigate, and we will issue a summary of our findings once undertaken. Electoral Registration (ref:2024/25 – 18) Complaint received regarding proxy vote being declined, postal vote hadn’t arrived in time for the election Explained the process and the deadlines at election periods. Provided the details of RO, apologised, however, clarified that LVJB does not fix the deadlines. 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. Christine Maxwell BSc MRICS Assessor and Electoral Registration Officer 20 August 2024 Previous References Progress Update Report for Board meeting of 3 June 2024 List of Background Papers None 21
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8 Contact for Further Information If you require further information, please contact:- Christine Maxwell, Assessor and Electoral Registration Officer Phone: 01698 476078 E-mail: assessor@lanarkshire-vjb.gov.uk 22
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9 Alterations made to the Valuation Roll (including appeal adjustments) between 01/04/2024 and 01/08/2024 Area AS AT 01/04/2024 ADDED DELETED ALTERED AS AT 01/08/2024 SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV SUBJECTS RV North Lanarkshire 11,359 308,428,575 138 1,157,880 48 562,795 126 -1,948,310 11,450 308,451,990 South Lanarkshire 11,886 782,677,809 161 1,678,075 21 279,155 100 -26,441,195 12,026 782,052,094 LVJB total 23,245 £1,091,106,384 299 £2,835,955 69 £841,950 226 - £28,389,505 23,476 £1,090,504,084 Appendix 1.1 23
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10 Summary of time taken to make alterations (excluding appeal adjustments) to the Valuation Roll Period : 1 April 2024 to 1 August 2024 Area Total altered altered < 3 months altered 3 to 6 months altered > 6 months No. No. %age No. %age No. %age North Lanarkshire 111 97 87.39% 5 4.50% 9 8.11% South Lanarkshire 221 214 96.84% 2 0.90% 5 2.26% LVJB totals 332 311 93.67% 7 2.11% 14 4.22% Appendix 1.2 24
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11 Valuation Roll Appeals: Revaluation and Running Roll 2005 1. Revaluation Appeals Area Appeals received since 2005 Valuation Roll Appeals resolved as at 1 August 2024 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 Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal Appeals Outstanding as at 1 August 2024 North Lanarkshire 3,921 3,920 0 £0 1 £18,000 1 South Lanarkshire 3,148 3,147 0 £0 1 £50,800 1 LVJB total 7,069 7,067 0 £0 2 £68,800 2 2. Running Roll Appeals Area Appeals received since 2005 Valuation Roll Appeals resolved as at 1 August 2024 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 Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal Appeals Outstanding as at 1 August 2024 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 25
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12 Valuation Roll Appeals: Revaluation and Running Roll 2010 1. Revaluation Appeals Area Appeals received since 2010 Valuation Roll Appeals resolved as at 1 August 2024 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 of Lands Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of LT Appeals Outstanding as at 1 August 2024 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 2024 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 of Lands Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of LT Appeals Outstanding as at 1 August 2024 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 26
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13 Valuation Roll Appeals: Revaluation and Running Roll 2017 1. Revaluation Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2024 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Upper Tribunal for Scotland Rateable Value of Outstanding Appeals awaiting determination of Upper Tribunal for Scotland Appeals Outstanding as at 1 August 2024 North Lanarkshire 4,726 4,717 0 £0 9 £2,681,850 9 South Lanarkshire 4,553 4,544 0 £0 9 £10,635,350 9 LVJB total 9,279 9,261 0 £0 18 £13,317,200 18 2. Running Roll Appeals Area Appeals received since 2017 Valuation Roll Appeals resolved as at 1 August 2024 Appeals heard but awaiting stated case for appeal to Lands Valuation Appeal Court (historic) Rateable Value of Appeals in process of appeal to LVAC (historic) Appeals outstanding awaiting determination of Local Taxation Chamber Rateable Value of Outstanding Appeals awaiting determination of Local Taxation Chamber Appeals Outstanding as at 1 August 2024 North Lanarkshire 4,672 3,592 0 £0 1,080 £85,696,450 1,080 South Lanarkshire 5,044 3,453 0 £0 1,591 £619,148,155 1,591 LVJB total 9,716 7,045 0 £0 2,671 £704,844,605 2,671 Appendix 1.5 27
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14 Valuation Roll Proposals/Appeals: Revaluation and Running Roll 2023 1. Revaluation Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 August 2024 North Lanarkshire 759 207 0 0 0 0 552 South Lanarkshire 647 154 0 0 0 0 493 LVJB total 1406 361 0 0 0 0 1045 2. Running Roll Proposals Area Proposals received since 2023 Revaluation Proposals Determined by Assessor Proposals now Appealed to Local Taxation Chamber Rateable Value of appeals at Local Taxation Chamber Appeals awaiting determination at Upper Tribunal Rateable Value of Outstanding Appeals awaiting determination at Upper Tribunal Proposals / Appeals Outstanding as at 1 August 2024 North Lanarkshire 108 17 0 0 0 0 91 South Lanarkshire 169 88 0 0 0 0 81 LVJB total 277 105 0 0 0 0 172 Appendix 1.6 28
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15 Appendix 1.6 Council Tax Subjects as at 01/08/2024 ENTRIES AS AT 01/04/2024 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 36093 88589 3 4 7 23 8 31 52476 36089 88565 34986 24061 59047 B 38086 30909 68995 26 8 34 0 2 2 38112 30915 69027 29644 24046 53690 C 20553 27105 47658 54 24 78 2 5 7 20605 27124 47729 18316 24111 42427 D 18337 22441 40778 89 96 185 2 1 3 18424 22536 40960 18424 22536 40960 E 17533 20938 38471 52 84 136 0 3 3 17585 21019 38604 23105 27617 50722 F 10508 14025 24533 91 106 197 3 2 5 10596 14129 24725 17219 22960 40179 G 3165 7174 10339 24 44 68 1 1 2 3188 7217 10405 6243 14133 20376 H 170 590 760 1 0 1 0 1 1 171 589 760 419 1443 1862 TOTAL 160848 159275 320123 340 366 706 31 23 54 161157 159618 320775 148356 160907 309263 'D' EQIV. 147956 160434 308390 425 495 920 26 24 50 148356 160907 309263 JOINT BOARD TOTALS 01/04/2024 01/08/2024 Increase TOTAL CHARGEABLE ENTRIES North 160848 161157 309 South 159275 159618 343 Total 320123 320775 652 BAND 'D' EQUIVALENT North 147956 148356 400 South 160434 160907 473 Total 308390 309263 873 Appendix 2.1 29
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16 Summary of time taken to enter new houses in Valuation (Council Tax) List Period: 1 April 2024 to 1 August 2024 Area Total added added < 3 months added 3 to 6 months added > 6 months North Lanarkshire 340 322 94.71% 16 4.71% 2 0.58% South Lanarkshire 366 356 97.26% 5 1.37% 5 1.37% LVJB totals 706 678 96.04% 21 2.97% 7 0.99% Appendix 2.2 30
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17 Summary of Council Tax Proposals/Appeals Received and Dealt with as at 1 August 2024 Valid Proposals/Appeals outstanding @ 1 April 2024 Proposals/Appeals received since 1 April 2024 Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 North Lanarkshire 26 6 9 South Lanarkshire 35 33 18 LVJB total 61 39 27 Invalid Proposals/Appeals outstanding @ 1 April 2024 Proposals/Appeals received since 1 April 2024 Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 North Lanarkshire 26 25 28 South Lanarkshire 46 32 16 LVJB total 72 57 44 Combined Proposals/Appeals outstanding @ 1 April 2024 Proposals/Appeals received since 1 April 2024 Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 North Lanarkshire 52 31 37 South Lanarkshire 81 65 34 LVJB total 133 96 71 Appendix 2.3 31
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18 Summary of Resolution of Council Tax Proposals/Appeals Between 1 April 2024 and 1 August 2024 Valid Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 9 0 9 0 0 0 South Lanarkshire 15 8 5 2 0 0 LVJB total 24 8 14 2 0 0 Invalid Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 28 0 19 0 9 0 South Lanarkshire 19 2 14 0 3 0 LVJB total 47 2 33 0 12 0 Combined Proposals/Appeals completely resolved 01/04/2024 to 01/08/2024 Number withdrawn Number abandoned Number adjusted Number dismissed by VAC/LTC Number adjusted by VAC North Lanarkshire 37 0 28 0 9 0 South Lanarkshire 34 10 19 2 3 0 LVJB total 71 10 47 2 12 0 Appendix 2.4 32
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19 Appendix 3.1 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 % July 2023 3 0.2% 21 1.7% Nil 0% 24 1240 1.9% July 2022 90 1277 7.0% August 2023 13 1.0% 19 1.4% Nil 0% 32 1336 2.4% August 2022 110 1401 7.9% September 2023 16 1.3% 22 1.8% Nil 0% 38 1216 3.1% September 2022 93 1373 6.8% October 2023 39 3.0% 29 2.2% Nil 0% 68 1318 5.2% October 2022 65 1335 4.8% November 2023 34 2.6% 63 4.9% Nil 0% 97 1293 7.5% November 2022 64 1378 4.6% December 2023 15 1.2% 118 9.6% Nil 0% 133 1226 10.8% December 2022 80 1384 5.8% January 2024 15 1.2% 139 10.7% Nil 0% 154 1301 11.8% January 2023 40 1369 2.9% February 2024 38 3.2% 133 11.3% Nil 0% 171 1174 14.6% February 2023 50 1226 4.1% March 2024 22 1.9% 111 9.5% Nil 0% 133 1166 11.4% March 2023 57 1397 4.1% April 2024 20 1.7% 191 15.% 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% Averages for 12 months 20 1.6% 91 7.4% Nil 0% 111 1236 9.0% 63 1341 4.7% 33
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