Agenda Document Pack - Grampian Valuation Joint Board - 31/10/2025
Moray Council · 31 October 2025
Back to Grampian Valuation Joint Board — 31 October 2025 and its agenda
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Grampian Valuation Joint Board Friday, 31 October 2025 NOTICE IS HEREBY GIVEN that at a Meeting of the Grampian Valuation Joint Board is to be held at Council Chambers, Council Office, High Street, Elgin, IV30 1BX on Friday, 31 October 2025 at 09:30. BUSINESS 1. Sederunt 2. Declaration of Member's Interests 3. Minute of the meeting held 27 June 2025 5 - 10 4. Written Questions 5. Internal Audit Report 2024-25 11 - 14 6. Revenue Budget Monitoring Statement 1 April to 30 September 2025 15 - 26 7. Financial Planning for 2026-27 and Future Years 27 - 36 8. Valuation Roll and Council Tax Valuation List 37 - 44 9. Electoral Registration 45 - 48 10. Staff Vacancies, Recruitment and Upskilling Exisitng Staff 49 - 52 11. Question Time Page 1
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GUIDANCE NOTES * Declaration of Group Decisions and Members Interests - At the beginning of the meeting, immediately following the Sederunt, the Convener will, in terms of Standing Order 25, seek declarations from individuals on any financial or other interests. ** Written Questions - Any member can put one question to the Convener about relevant and competent business not already on the Agenda for a meeting of the Board. No member can put more than one question at any meeting. The member must give notice in writing of their question to the Clerk 4 working days prior to the meeting. A copy of any written answer provided by the Convener will be tabled at the start of the relevant meeting. The member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter but no discussion will be allowed. *** Question Time - At each ordinary meeting of the Board, 10 minutes will be allowed for question time when any member can put one question to the Convener regarding any matter within the remit of the Board. The Member who has put the question may, after the answer has been given, ask one supplementary question directly related to the subject matter, but no discussion will be allowed. In the event of further information/investigation being required in order to answer the question, the Clerk who will arrange for a written answer to be provided within 7 working days. Page 3
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Grampian Valuation Joint Board SEDERUNT Councillor Donald Gatt (Chair) Councillor Stephen Smith (Depute Chair) Councillor Desmond Buchanan (Member) Councillor Moray Grant (Member) Councillor Dell Henrickson (Member) Councillor Neil MacGregor (Member) Councillor Marc Macrae (Member) Councillor Ciaran McRae (Member) Councillor Sam Payne (Member) Councillor Mel Sullivan (Member) Councillor Iain Taylor (Member) Councillor Lynn Thomson (Member) Councillor Sonya Warren (Member) Councillor Judy Whyte (Member) Clerk Name: Lindsey Robinson Clerk Telephone: 07966 120593 Clerk Email: committee.services@moray.gov.uk Page 4
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Minute of Meeting of the Grampian Valuation Joint Board Friday, 27 June 2025 Council Chambers, Council Office, High Street, Elgin, IV30 1BX PRESENT Councillor Desmond Buchanan, Councillor Donald Gatt, Councillor Moray Grant, Councillor Neil MacGregor, Councillor Marc Macrae, Councillor Sam Payne, Councillor Stephen Smith, Councillor Mel Sullivan, Councillor Lynn Thomson, Councillor Sonya Warren, Councillor Judy Whyte SUBSTITUTES Councillor Neil Copland (for Councillor Dell Henrickson), Councillor Trevor Mason (for Councillor Iain Taylor) APOLOGIES Councillor Dell Henrickson, Councillor Ciaran McRae, Councillor Iain Taylor IN ATTENDANCE Mark Adam, the Assessor and ERO; Jim Barron, Depute Assessor and ERO (Aberdeenshire); Gavin Oag, Depute Assessor and ERO (Aberdeen and Moray); Linda Smith, Principal Admin Officer and Depute ERO; Lorraine Paisey, Treasurer to the Board; Angela Pieri, External Auditor, Grant Thornton; and Lindsey Robinson, Committee Services Officer 1. Chair Councillor Donald Gatt chaired the meeting. 2. Declaration of Member's Interests In terms of Standing Order 25 and the Councillor's Code of Conduct, Councillor Smith declared, in relation to item 4 "Annual Audit Plan Year Ending 31 March 2025", that he was a Member of the North East Scotland Pension Fund Board. Councillor McGregor declared, for the same item, that he was the Depute Convenor of the North East Scotland Pension Fund Board. The Board noted that there were no further declarations from Members who were present at the meeting where any item of business in which they have any financial or other interest is to be dealt with. 3. Minute of the meeting held 31 January 2025 The minute of the meeting held 31 January 2025 was submitted and approved by the Board. Councillor Smith sought an update on item 12 "Electoral Registration" and whether any feedback was received from the Elections Officer at Aberdeenshire Council. Item 3. Page 5
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The Committee Services Officer advised that she would look into this. 4. Written Questions The Board noted that no written questions had been submitted. 5. Annual Audit Plan Year Ending 31 March 2025 The meeting had before it a report by the Treasurer to the Board informing the Board of the External Auditor's Annual Report. During consideration, Councillor Grant sought clarification on whether additional journal testing was conducted across the board. In response, Ms Pieri advised that as the journals were held on the Moray Council ledger and subject to the same authorisation controls, more testing needed to be undertaken because there was a higher risk factor. The base audit fee assumes a low-risk environment. Following consideration, the Board unanimously agreed to: i. note the Audit Risk Assessment; and ii. note the contents of the External Auditor's Annual Plan for 2024/25. 6. Unaudited Annual Accounts for 2024-25 The meeting had before it a report by the Treasurer to the Board asking the Board to consider the unaudited annual accounts for the year ending 31 March 2025. During consideration, Councillor Mason sought clarification on whether there was an impact assessment for the non-domestic rates and if/when it would be implemented. The Assessor and ERO advised that Non-Domestic Rates act was introduced in 2020. Councillor Whyte offered her thanks to the Treasurer and her team for meeting the deadlines. Following consideration, the Board unanimously agreed to note the contents of the unaudited Annual Accounts for the year ending 31 March 2025. 7. Revenue Budget Monitoring Statement 1 April to 31 May 2025 The meeting had before it a report by the Treasurer to the Board asking the Board to consider the Revenue Budget Monitoring Statement for the period 1 April to 31 May 2025. During consideration, Councillor Warren sought clarification on the £300K earmarked for electoral reform. The Assessor and ERO advised that it was for the postal vote reapplication exercise. The work is underway and has been mostly carried out by email, but some applications will still have to be sent by post. It has been a huge exercise, but the staff are managing it. Page 6
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Following consideration, the Board unanimously agreed to note the Revenue Budget Monitoring Statement to 31 May 2025. 8. Risk Management The meeting had before it a report by the Assessor and ERO informing the Board on risk management. During consideration, Councillor Grant sought clarification on staff levels contingencies if there is to be a revaluation by 2029. In response, the Assessor and ERO advised that the revaluation was still just at the proposal stages and nothing had been confirmed. He further advised that if it were to go ahead, additional staff would be required. Councillor Warren sought clarification on what would be the contingency if recruitment faltered. The Assessor and ERO advised that they would continue to recruit but that the risk would always be there. Councillor Warren questioned what the resource implications would be for a move to Aberdeenshire Council IT systems. The Assessor and ERO advised that the move was not yet compete. The Oracle system needs to be upgraded and tested before being moved. The electoral management system (EMS) will be hosted in the Cloud allowing the EMS provider to administer it. There is currently a service level agreement in place with Aberdeenshire Council to administer IT matters on behalf of the Board. Following consideration, the Board unanimously agreed to note the risk register and the plans for future reviews. 9. Complaints Handling Performance The meeting had before it a report by the Depute Assessor and ERO (Aberdeenshire) informing the Board on complaints handling performance. During consideration, Councillor Grant sought clarification on the reason for the increase in time taken and why there was no reasonable analysis available for the 9 complaints. In response, the Depute Assessor and ERO (Aberdeenshire) advised that the time taken is often out with their control as a complaint cannot be closed until the complainant is satisfied with the outcome. He further advised that it was difficult to draw comparisons when the number of complaints was low. Councillor MacGregor congratulated the team on the small number of complaints. Following consideration, the Board unanimously agreed to note the complaints handling performance. 10. Valuation Roll and Council Tax Valuation List Page 7
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The meeting had before it a report by the Depute Assessor and ERO (Aberdeen and Moray) providing the Board with an operational update on the valuation services provided by the Assessor, including the performance levels achieved, during 2024/25. Councillor Warren sought clarification on whether the systems were aligned and if the process could be automated. In response, the Depute Assessor and ERO (Aberdeen and Moray) advised that the systems were aligned but if people do not respond it has to be a manual process to investigate it on an individual basis. He confirmed that the system processes were efficient, but the time was taken emailing and phoning people who challenge the decisions. Councillor Sullivan sought clarification on the thresholds mentioned in paragraph 3.2 of the report. The Depute Assessor and ERO (Aberdeen and Moray) advised that the thresholds were shown in the appendices as targets and these were set for a period of 3 years. Councillor Sullivan suggested that the targets/thresholds be shown as RAG in the future as it would be easier to read. This was agreed. Following consideration, the Board unanimously agreed to note the contents of the report. 11. Electoral Registration The meeting had before it a report by the Principal Admin Officer updating the Board on current developments in electoral registration. Councillor Grant sought clarification on how many people will need a letter sent to them due to having no email and how many for no response. The Principal Admin Officer advised that the letters went out in 2 batches of around 27,000. There is currently a response rate of 6% to the emails, so the next batch of letters would be around 46,000. Following consideration, Board unanimously agreed to note the contents of the report. 12. Tribute The Board joined the Convenor in thanking the Principal Admin Officer for her work over the years and wished her well in her upcoming retirement. 13. Staff Vacancies, Recruitment and Upskilling Existing Staff The meeting had before it a report by the Depute Assessor and ERO (Aberdeenshire) updating the Board on the current level of staff vacancies, recruitment and upskilling of existing staff. Page 8
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During consideration, Councillor Gatt sought clarification on how much help had been received from HR and if there had been any impact. In response, the Depute Assessor and ERO (Aberdeenshire) advised that it would be difficult to gauge the impact as there was no way of knowing if applicants would have applied anyway, but the help from HR was useful and the communication remains open. Councillor Whyte sought clarification on the Scottish Assessor's Association career path information and whether it could be used at careers fairs or with Skills Development Scotland. The Depute Assessor and ERO (Aberdeenshire) advised that it was the aim to have the information available for both face to face and online use. He further advised that Assessors service could be highlighted during university courses. Following consideration, the Board unanimously agreed to note the contents of the report. 14. Governance The meeting had before it a report by the Assessor and ERO updating the Board on a report submitted to the Scottish Parliament on the number of Assessors and availability of resources. Following consideration, the Board unanimously agreed to: i. note the content of the report and appendix: and ii. note the requirement to report on a three-yearly basis. 15. Question Time Councillor Grant sought clarification on the meeting link within the invite as his invite still stated, "details to follow". In response, the Committee Services Officer advised that she had sent the updated link to all the Board members, but the invite needed to be accepted again to allow the details to update. Page 9
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REPORT TO: Grampian Valuation Joint Board on 31 October 2025 SUBJECT: Internal Audit Annual Report 2024/25 BY: Audit and Risk Manager REASON FOR REPORT 1.1 This report advises the Board of the internal audit work completed on the Assessor’s Service for the financial year ended 31 March 2025 and provides an opinion on the adequacy of the control systems reviewed. 2. RECOMMENDATION 2.1 That the Board considers this report for 2024/25 and notes the satisfactory audit opinion derived from audit work completed. 3. BACKGROUND 3.1 In terms of the Public Sector Internal Audit Standards (PSIAS) applicable to Local Government, it is good practice to develop an internal audit plan for each financial year. The plan has been agreed with senior management and is presented to the Board to enable it to consider and comment on the proposed audit coverage. The planned work for 2024/25, as reported to the meeting of the Board in January, has been completed and informs the internal audit opinion. 3.2 As the Board will be aware, the main financial systems of the Assessor’s Service replicate those of the Moray Council; hence, audit assurances provided in terms of the controls within the Council systems can be relied upon as being applicable to financial systems relating to the Service. However, there remains a need to test transactions specific to the Assessor’s Service annually to provide the Treasurer with an opinion on the adequacy and effectiveness of internal control systems and procedures. This work includes confirming the administrative processes for reporting revisions to the council tax and non-domestic rating lists by the Assessor to the constituent Authorities. Item 5. Page 11
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3.3 All planned audit coverage detailed within the report to the Board on 31 January 2025 has been undertaken. Audit testing reviewed budget setting and monitoring, payroll costs which utilise a major element of the budget, non payroll expenditure covering issues including office rentals and ICT costs, and assessment of income received. No issues were noted from this testing. 3.4 The Board’s Code of Corporate Governance requires the identification and prioritisation of risks to the organisation’s aims and objectives. These risks are detailed within a register and are subject to ongoing review with reports submitted to the Board annually or more frequently if there is a significant change to the risk profile. I am pleased to report that the Risk Register is subject to ongoing review by the Assessor and the Management Team. The latest version was formally reviewed on 10 June 2025 and reported to the Board on 27 June 2025. 3.5 The provision of the internal audit service for the Assessor Service is provided by the Internal Audit Section of the Moray Council. The Local Authority Accounts (Scotland) Regulations 2014 require that “a local authority must operate a professional and objective internal auditing service in accordance with recognised standards and practices in relation to internal auditing”. The recognised standards adopted by all Scottish councils are the Public Sector Internal Audit Standards developed by the Chartered Institute of Public Finance and Accountancy and the Chartered Institute of Internal Auditors. 3.6 All Scottish local authorities are required to have an External Quality Assessment (EQA) every 5 years. As part of the Council’s membership of the Scottish Local Authorities Chief Internal Auditors’ Group, it was agreed that this EQA requirement would be met by each local authority internal audit service undertaking a review of another council and will thereafter receive a review in return. An EQA of the Council’s Internal Audit Section was completed last year by the Chief Internal Auditor of Perth and Kinross Council. The findings of this external assessment found that the Moray Council’s Internal Audit Section fully conforms with the Public Sector Internal Audit Standards. This should reassure members and senior management of the effectiveness of the internal audit arrangements for the Assessor’s Service. 3.7 The audit opinion informs the Annual Governance Statement, which is certified by the Board’s Convener and the Assessor and is published within the Board’s annual accounts. 3.8 The audit was carried out in accordance with Public Sector Internal Audit Standards (PSIAS). 4. CONSULTATIONS 4.1 The Assessor & Electoral Registration Officer has been consulted during the audit review process. Page 12
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5. CONCLUSION 5.1 The Audit & Risk Manager is of the opinion, based on audit work completed, that reasonable assurance can be placed on the adequacy of and effectiveness of the system of internal financial control established within the Assessor’s Service. Author of Report: Dafydd Lewis, Audit and Risk Manager Background Papers: Internal Audit files Ref: DL/GVJB/ Page 13
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REPORT TO: GRAMPIAN VALUATION JOINT BOARD ON 31 OCTOBER 2025 SUBJECT: REVENUE BUDGET MONITORING STATEMENT FOR THE PERIOD 1 APRIL TO 30 SEPTEMBER 2025 BY: TREASURER TO THE BOARD 1. REASON FOR REPORT 1.1 To consider the Revenue Budget Monitoring Statement for the period 1 April to 30 September 2025. 2 RECOMMENDATIONS 2.1 It is recommended that the Board considers and notes: (i) the Revenue Monitoring Statement to 30 September 2025 and; (ii) the estimated outturn forecast for the year 2025/26. 3. CURRENT POSITION 3.1 At its meeting on 31 January 2025, the Board agreed the Revenue Budget for 2025/26 (paragraph 8 of the Minute refers) be set at £5,699,000 and approved the requisitions to constituent authorities of £5,399,000, with £300,000 being funded from the earmarked Electoral Reform reserve. 3.2 APPENDIX 1 shows the monitoring position to 30 September 2025 against the budget. It gives details of the 2025/26 Revenue Budget, actual expenditure to date and the variance of expenditure against budget to date. 3.3 APPENDIX 2 shows the estimated outturn and variance for the year. 3.4 Total net expenditure at 30 September 2025 is £2,841,000 which is an underspend against budget to date of £85,000. 3.5 There are currently 9 vacant posts and recruitment is actively being carried out. Item 6. Page 15
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Year to Date Variances 3.6 Employee costs are currently underspent by £123,000 compared to the budget. This variance is primarily due to unfilled vacancies within the staffing establishment, as previously noted in paragraph 3.5. 3.7 Employers’ National Insurance contributions increased from 1 April 2025 following changes to the UK Government’s fiscal policy. These additional costs were not accounted for in the approved staffing budget at the time of budget setting. Furthermore, the pay award for local government employees was initially budgeted at 3%. However, the final agreed pay deal was 4%, with the increase applied retrospectively. The backdated element was processed in the August payroll, resulting in a one-off increase in staffing costs. Both the uplift in National Insurance and the higher-than-budgeted pay award have placed additional pressure on the staffing budget. The additional budget required for the amended NI threshold and rate is £83,000. The budget impact of the 1% increase in the pay award is £40,000. Despite these unbudgeted costs, they have been absorbed within the current year’s staffing allocation. 3.8 There is a £10,000 underspend in property costs, mainly attributed to planned repairs and maintenance that has not yet been carried out at the Banff office. The insurance budget has been rephased to tie in with timing of the actual payment which is still due. 3.9 A small overspend of £3,000 to date has been recorded for Transport Costs. 3.10 The Supplies and Services budget is currently overspent by £53,000. The main variances are overspends of £44,000 in Postages and £11,000 in ICT Maintenance. Additionally, Specialist Services is overspent by £8,000 to date. This category includes budgeted costs such as external audit fees and the annual actuary charge for the Board’s IAS19 disclosure requirements. It also covers an unbudgeted contribution of £27,000 to the Scottish Assessors Association (SAA) Portal, which is centrally managed by Clackmannanshire Council on behalf of all valuation joint boards in Scotland. These costs are invoiced by Clackmannanshire Council and recharged to the constituent councils. Corresponding income is received to offset this expenditure, albeit with some timing differences, resulting in a net neutral impact on the Board’s budget (see para 3.12). The Telephones budget is also overspent due to ongoing contract charges that have continued beyond the end of the agreement; this issue is currently under investigation and sums are expected to be refunded. 3.11 Support charges are processed at 31 March as part of the year end closedown. 3.12 Within Sales and Other Income, an amount of £12,000 has been received from SAA Portal Data income, which partially offsets the related expenditure recorded under Specialist Services (see para 3.10). Due to timing differences between Page 16
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when the payment is made and when the income is invoiced and received, the offset is not immediate. 3.13 There are no other significant variances to report at this stage in the year. 4. ESTIMATED OUTTURN 2025/26 4.1 APPENDIX 2 shows the estimated outturn and variances currently projected for the year. 4.2 The revenue budget is currently expected to be underspend by the year end, and at this halfway point in the year the estimated variance is for an underspend of £231,000. 4.3 The projected underspend is partly due to ongoing staff vacancies. The estimated outturn is based on the current staffing establishment and assumes that certain vacant posts will remain unfilled for the remainder of the financial year. Overtime will be required to maintain service delivery, and a provisional amount of £40,000 for this has been included in the forecast. 4.4 The increased employer National Insurance contributions and the higher-than- budgeted 2025/26 pay award, as outlined in paragraph 3.7, have been factored into the estimated outturn. These additional staffing costs are expected to be contained within the overall employee budget due to the level of vacancies. 4.5 Property costs are currently forecast to remain within the approved budget. 4.6 Staff transport costs are forecast to exceed the budget by approximately £10,000 by year-end. This overspend is due to increased service demand and the budget will be reviewed during the planning process for the 2026/27 budget. 4.7 Supplies and Services are forecast to be overspent by £33,000, primarily due to increased costs in ICT Maintenance and Support but a clearer picture of the expected overspend should be known in Q3. Although postage costs are currently overspent, they are anticipated to align with the budget by year-end. However, a one-off increase of £300,000 in postage costs is expected in 2025/26 due to the absent voter write-out and the issue of draft and valuation notices. This exceptional expenditure will be fully funded from the earmarked reserve (see para 4.11). 4.8 Support Services are expected to increase, based on the previous year’s charge adjusted for the current year’s pay award and this will be considered as part of the budget setting process. The final charge will be confirmed and processed as part of the year-end closedown. 4.9 Income from the sale of electoral registers is expected to be received in the second half of the financial year, following publication of the register. The Page 17
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projected outturn is in line with the approved budget, which was increased this year to reflect prior year trends. 4.10 Interest earned on balances held in the Council’s account is forecast to exceed the budget, with current projections at £66,000. This is based on forecasting using the average of 7-day interest rates applied across Council balances. Interest rates have risen in recent years, resulting in higher returns: £97,000 in 2024/25, £76,000 in 2023/24, and £33,000 in 2022/23. The current forecast reflects a downward trend in interest rates, leading to a reduced estimate for 2025/26 compared to 2024/25. Earmarked Reserves 4.11 In 2024/25, government funding was allocated to Valuation Joint Boards to support the introduction of the Electoral Integrity Programme (EIP), in line with the requirements of the Elections Act 2022. Key changes introduced under the programme include mandatory voter ID at polling stations, enhanced accessibility for voters with disabilities, and reforms to postal and proxy voting processes. A one-off increase in postage costs of £300,000 is expected in 2025/26, with draft valuation notices to be sent out in November and March. The expenditure will be covered by the earmarked reserve. 4.12 It is not anticipated that any drawdown from the General Fund reserve will be required in 2025/26. 5. CONCLUSION 5.1 As at 30 September 2025, total net expenditure is £2,841,000, resulting in an underspend of £85,000 against the budget to date. 5.2 The estimated outturn for the year is a projected underspend of £231,000, of which £214,000 relates to Employee Costs. Other forecast variances are detailed in the body of this report. 5.3 The Assessor and his Senior Management Team continue to monitor and manage budgets closely to ensure expenditure remains within approved limits, and to identify savings wherever possible throughout the year. 5.4 The next Revenue Monitoring Statement and Estimated Outturn Report will be presented to the Board at its meeting on 30 January 2026. Author of Report: Aaron Cory, Trainee Accountant Background papers: Held within Accountancy Section, Moray Council Date: 17/10/2025 Page 18
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APPENDIX 1 GRAMPIAN VALUATION JOINT BOARD REVENUE MONITORING STATEMENT FOR PERIOD 1 APRIL TO 30 SEPTEMBER 2025 Line 2025-26 2025-26 Actual Variance No. Total Budget Budget to Date 30-Sep-25 30-Sep-25 £'000 £'000 £'000 £'000 Employee Costs 1 Salaries 3,240 1,620 1,528 92 2 National Insurance 428 214 201 13 3 Superannuation 324 162 156 6 4 Additional Pensions 26 13 12 1 5 Other Employee Costs 7 4 7 (3) 6 Training 34 17 3 14 Total Employee Costs 4,059 2,030 1,907 123 Property Costs 7 Accommodation Charges 350 213 204 9 8 Repairs and Maintenance 20 1 1 - 9 Energy Costs 16 8 7 1 10 Cleaning 5 2 2 - Total Property Costs 391 224 214 10 Transport Costs Page 19
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11 Staff Travel and Subsistence 50 25 28 (3) Total Transport Costs 50 25 28 (3) Supplies & Services 12 Equipment, Furniture & Materials 10 5 1 4 13 PPE 1 1 - 1 14 Reference Books 16 8 13 (5) 15 Printing & Stationery 10 9 9 - 16 Postages & ER Printing 781 391 420 (29) 17 Telephones 2 1 6 (5) 18 Advertising 1 - - - 19 IT Maintenance & Support 254 210 221 (11) 20 Valuation Appeals 30 9 6 3 21 Members' Allowances 4 - - - 22 Fees, Charges & Subs 9 - 1 (1) 23 Specialist Services 30 15 23 (8) 24 Conference Fees & Subsistence 3 - 1 (1) 25 Other Supplies & Services 4 2 3 (1) Total Supplies & Services 1,155 651 704 (53) Support Services 25 Lead Authority Charge 65 - - - Total Support Services 65 - - - Gross Expenditure 5,720 2,930 2,853 77 Income 26 Sales and Other Income (17) (4) (12) 8 27 Interest on Revenue balances (4) - - - Page 20
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28 Government Grant Income - - - - Total Income (21) (4) (12) 8 29 Net Expenditure 5,699 2,926 2,841 85 Funded from Reserves 30 NDR Reform - - - - 31 Electoral Reform (300) - - - Total Funded from Reserves (300) - - - 32 Requisitions (5,399) (2,705) (2,705) - 33 (Surplus)/Deficit for Year - 221 136 85 Page 21
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APPENDIX 2 GRAMPIAN VALUATION JOINT BOARD BUDGET FOR PERIOD 1 APRIL TO 30 SEPTEMBER 2025 Line Total Budget Estimated Out- turn Estimated Variance No. 2025-26 2025-26 2025-26 £'000 £'000 £'000 Employee Costs 1 Salaries 3,240 3,092 148 2 National Insurance 428 401 27 3 Superannuation 324 311 13 4 Additional Pensions 26 23 3 5 Other Employee Costs 7 9 (2) 6 Training 34 9 25 Total Employee Costs 4,059 3,845 214 Property Costs 7 Accommodation Charges 350 342 8 8 Repairs and Maintenance 20 20 - 9 Energy Costs 16 16 - 10 Cleaning 5 6 (1) Total Property Costs 391 384 7 Transport Costs 11 Staff Travel and Subsistence 50 60 (10) Total Transport Costs 50 60 (10) Page 23
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Supplies & Services 12 Equipment, Furniture & Materials 10 6 4 13 PPE 1 1 - 14 Reference Books 16 14 2 15 Printing & Stationery 10 10 - 16 Postages & ER Printing 781 781 - 17 Telephones 2 10 (8) 18 Advertising 1 1 - 19 IT Maintenance & Support 254 279 (25) 20 Valuation Appeals 30 30 - 21 Members' Allowances 4 10 (6) 22 Fees, Charges & Subs 9 9 - 23 Specialist Services 30 30 - 24 Conference Fees & Subsistence 3 3 - 25 Other Supplies & Services 4 4 - Total Supplies & Services 1,155 1,188 (33) Support Services 25 Lead Authority Charge 65 74 (9) Total Support Services 65 74 (9) Gross Expenditure 5,720 5,551 169 Income 26 Sales and Other Income (17) (17) - 27 Interest on Revenue balances (4) (66) 62 Total Income (21) (83) 62 28 Net Expenditure 5,699 5,468 231 Page 24
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Funded from Reserves 29 Electoral Reform (300) (300) - Total Funded from Reserves (300) (300) - 30 Requisitions (5,399) (5,399) - 31 (Surplus)/Deficit for Year - (231) 231 Page 25
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REPORT TO: GRAMPIAN VALUATION JOINT BOARD ON 31 OCTOBER 2025 SUBJECT: FINANCIAL PLANNING FOR 2026/27 AND FUTURE YEARS BY: TREASURER TO THE BOARD 1. REASON FOR REPORT 1.1 To consider the indicative budgets that will form the three-year Revenue Budget from 2026/27 onwards, and to discuss the operational issues facing the Assessor & Electoral Registration Officer (ERO) in the medium to long term. 2. RECOMMENDATIONS 2.1 It is recommended that the Board considers and notes: (i) the current indicative three-year budget from 2026/27 and that this will be further adjusted during the preparation of the Revenue Budget for 2026/27; (ii) the operational issues facing the service; and (iii) the actions to be taken ahead of the budget setting meeting in January 2026. 3. BACKGROUND 3.1 The main issues for the Assessor’s service to be addressed in setting the budget are: • Financial uncertainty in key areas, particularly accommodation • Level of staff turnover/challenges in recruiting and retaining staff 3.2 At the Board meeting on 31 January 2025, the Board agreed the Revenue Budget for 2025/26 (paragraph 8 of the Minute refers) of £5,699,000 and approved the requisitions to constituent authorities of £5,399,000, with £300,000 being Item 7. Page 27
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funded from the earmarked Electoral Reform reserve. An indicative budget for the following two years was also presented. It is proposed that this is the starting point for the budget process ahead of the meeting to approve the budget in January 2026. 4. CURRENT POSITION 4.1 The Revenue Monitoring report to 30 September 2025, in a separate report to this Board meeting, discusses the reasons for budget variances currently being reported. The estimated out-turn for the year is net expenditure of £5,468,000; a variance of £231,000 under budget. 4.2 During the preparation of the projected outturn for 2025/26, the Assessor & ERO continued discussions with Finance to discuss possible pressures and savings in the future years budget. These have been incorporated into the appendix and are commented on in the paragraphs below. 4.3 APPENDIX 1 shows the current indicative budget for each of the three years ahead. 5. BUDGET PROPOSALS 2026/27 Salaries and Recruitment 5.1 Salaries and employers’ on-costs make up approximately 70% of the current net expenditure budget of the service. The service is reliant on recruiting and retaining professional staff in order to carry out its statutory functions. However, it has regularly been reported in the budget monitoring reports to the Board that the recruitment of staff is a difficulty for the service. 5.2 The base budget for 2026/27 includes a recruitment and vacancy adjustment in the budget, to incorporate an average level of vacancies and the interval that arises between filling posts. There is a risk associated with this concept, however, as the service aims to have a full staffing complement. 5.3 A pay agreement has been reached for employees covering a two-year period which runs from 1 April 2025 to 31 March 2027: a 4% uplift for year 1 2025/26 and a 3.5% uplift on all pay points for year 2 2026/27. The current 2025/26 budget reflects the base budget and the pay award has been applied to next year. An indicative 3% has been applied to future years budgets. These can be seen in APPENDIX 1. 5.4 Furthermore, a vacancy factor has been applied to the Valuation Board’s staffing budget to take into account the variances and slippage caused by vacancies, time taken to recruit and employing staff on lower salary scale points than previous postholders. The level of vacancy factor is considered each year when Page 28
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planning the budget to account for the current staffing situation, vacancies etc. as well as likelihood of successful recruitment. 5.5 Based on current underspends, a 12% vacancy factor is proposed and this is reflected in the Appendix, for the next three financial years. At the time of writing this report the current impact of vacancies, by gross budget, is a 16% underspend, but this is forecast to reduce to 10% following recent successful recruitment. Accommodation 5.6 The previously anticipated accommodation changes at Woodhill House, which were expected to deliver savings in 2024/25, are no longer progressing. As a result, the service will continue under the existing rental agreement, and the budget reflects the current accommodation costs. An inflationary uplift has been applied to Non-Domestic Rates, water charges, and insurance for 2026/27 and future years, with the insurance contract currently going out to tender. 5.7 Moray Council continues to reduce its corporate building footprint. While initial options to relocate Elgin-based Board staff to the Council HQ were unsuccessful due to storage limitations, discussions are ongoing regarding potential accommodation within the HQ Annexe. At this stage, no adjustment has been made to the base budget pending further updates. 5.8 Utility costs have shown signs of stabilising compared to the volatility experienced in recent years. While the energy budget was initially set to bear potential fluctuations, actual expenditure has consistently come in under budget. In light of this, a modest reduction in the energy budget is proposed for 2026/27. However, to account for potential future increases, a 5% inflationary uplift has been applied to gas and electricity costs for 2027/28 and 2028/29. Other budgets affected by pay awards have been increased proportionately, including Cleaning. IT and procurement 5.9 The service continues to rely heavily on robust and secure ICT infrastructure to support both valuation and electoral registration functions. The current ICT budget includes provision for: • Ongoing support and maintenance of core systems (e.g. In-house Oracle based valuation system, Cloud hosted Electoral Management System & Assessors Portal) • Software licensing renewals • Hardware replacement cycles 5.10 For 2026/27, an uplift of £65,000 is proposed to reflect increased costs for the modernisation and hosting of the valuation and electoral management systems and the cyclical hardware replacement programme. Page 29
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Other Costs and Savings 5.11 Staff travel costs, primarily incurred through site inspections are expected to maintain at 2025/26 actual expenditure levels. A budget increase of £10,000 is proposed to reflect this anticipated rise and keep within budget. 5.12 Other operational budgets have been reviewed and adjusted where appropriate. No significant changes are proposed to training, subscriptions, or conference attendance, while access to Aberdeenshire Council’s online training platform has reduced the requirement to purchase as much training from external bodies as previously budgeted for. Reserves 5.13 It is anticipated that General Reserves will not be required to balance the 2025/26 budget, and the reserve balance at 31 March 2026 is expected to remain at the approved maximum level of £254,000. In line with the Board’s policy, agreed on 3 March 2020, a minimum general reserve of 2.5% of estimated annual net expenditure should be maintained. Based on the estimated 2025/26 net expenditure of £5,428,000, this equates to a minimum reserve of £135,700. This provides the Board with flexibility to utilise up to £118,000 to mitigate inflationary pressures or other unforeseen costs in 2026/27. This early stage in the planning process shows the effect of suggested increases and decreases without any use of reserves to mitigate the net increase. Risks 5.14 Assessors across Scotland are under unsustainable pressure due to wide- ranging reforms and increased statutory responsibilities, particularly following the implementation of the Barclay Review. The move to more frequent revaluations, tighter timelines, and expanded duties, such as the new two-stage appeal process, has significantly strained resources. Recruitment and retention of Chartered Surveyors is a critical issue, with a 33% decline in headcount over the past decade, driven by uncompetitive pay and strong private sector demand. These staffing challenges have led to reputational risks, reduced morale, and increased workloads. Financial pressures are further compounded by unforeseen costs, including IT development, inflation, and rising operational expenses. Although Barclay funding was provided, initial bids were based on incomplete information and have proven insufficient. Without stabilised and increased funding, estimated at an additional £4 million annually across all Scottish Assessors, there is a risk that statutory functions may not be delivered effectively. 5.15 In September, members of the Scottish Assessors’ Association Executive met with representatives from COSLA and the Scottish Government to discuss funding challenges following the submission of initial reports to the Scottish Page 30
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Parliament. Key concerns included the shift to a three-yearly revaluation cycle, new legislative requirements such as pre-agreements, draft valuation rolls, and the two-stage appeals process, all of which have increased workload and complexity. Recruitment and retention of qualified Chartered Surveyors remains a major concern, including for the GVJB, where staffing shortages are well known to Board members. The Scottish Assessors Portal, a vital public-facing tool, is outdated and requires c£2.5 million for replacement, funds that are currently unavailable from Assessors’ budgets. Long-term funding uncertainty was also highlighted, with some Valuation Joint Boards projecting reserve exhaustion and no capacity to absorb inflationary or pay-related pressures. The Scottish Government acknowledged these challenges and encouraged Assessors to develop a business case outlining baseline and reform-related costs, with potential for targeted funding to support IT and AI-driven innovations. Council tax reform, should it materialise, will bring further pressure on the service. The overall concern is that, if further investment in local assessors is not forthcoming, they will struggle to deliver their statutory duties. 5.16 These challenges are also evident within the GVJB and are reflected in the Boards’s revenue monitoring reports. Prolonged vacancies and difficulties recruiting have resulted in significant underspends in employee costs, even with a significant vacancy factor applied at budget setting. To meet statutory deadlines, overtime has been required at peak periods, placing further strain on limited resources. Additionally, essential operational costs, particularly ICT and postages, continue to rise and are increasingly difficult to control. These pressures highlight the ongoing financial and staffing constraints faced by the Board in delivering its statutory functions. Risk Para ref Potential impact £000s Above average vacancy factor (12% to 10%) for 3 years 5.5 292 ICT inflation increase 5.16 33 Postages inflation increase 5.16 20 Total 345 5.17 There are also risks arising from changing service requirements, which can also affect the financial requirements of the service. 5.18 There is a risk of additional costs from unplanned elections. At the snap UK Parlimentary general election (UKPGE) in 2024, overtime costs were c£30k plus oncosts. By-elections, although unplanned, are generally easier to accommodate in terms of resources depending on the time of year and other ongoing tasks. The likelihood of unplanned elections following a Scottish Parlimentary election is relatively high due to councillors being elected as MSPs. These may still cause difficulties, though not to the same extent as a full UKPGE. Page 31
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A high estimate for such costs would therefore be 10% of the cost of snap UKPGE. 5.19 The proposed base 2026/27 Revenue Budget is shown in APPENDIX 1. The proposed net expenditure budget is an increase of £137,000 from 2025/26, when excluding the additional £300,000 Postages in 2025/26. The total net increase in requisitions of £137,000 is summarised below. Budget movements 2026/27 £000s Increases Staffing budget – 3.5% pay award, increments, travel, additional pensions, other employee costs 152 Members Allowances 6 Specialist Services 2 IT Maintenance & Support 33 Lead Authority Charge 12 Decreases Training (14) Office Equipment (5) Reference books (1) Property Costs (16) Valuation Appeals (15) Fees, Charges & Subs (1) Interest on Revenue Balances (16) Net increase in core budget 137 6 REQUISITIONS 6.1 The table below shows the requisition for each constituent authority which would be required in order to fund the Board’s base revenue budget for 2026/27 as presented in this report. 6.2 The constituent authorities have previously agreed that expenditure by the Board should be apportioned between authorities pro rata to the population figures for each council. The population figures used are the latest published by the National Records of Scotland in their Mid-Year Population Estimates, for mid- 2024. 6.3 The indicative requisitions of £5,536,000 are an increase from the 2025/26 requisitions by £137,000 in total. Page 32
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Population Requisition % Indicative Requisition 2026/27 £ Requisition 2025/26 £ Increase on 2025/26 Requisition % Aberdeen City 231,780 39.16 2,167,932 2,093,192 2.54 Aberdeenshire 265,080 44.79 2,479,401 2,418,212 2.54 Moray 95,010 16.05 888,667 887,596 2.54 Total 591,870 100.00 5,536,000 5,399,000 2.54 7 CONCLUSION 7.1 The three-year budget presented as a starting point for the financial planning process incudes some savings and efficiencies where possible and has maintained the vacancy management factor. The Assessor will continue to look for potential efficiencies where possible. 7.2 Inevitably there has also been increases in the cost base and there is significant uncertainty regarding staff costs beyond 2026/27. 7.3 There is potential to use general reserves to cushion the impact of increased budgets, where these cannot be covered by savings. However, this should be balanced against the potential risks to the Board identified in this report. Author of Report: Aaron Cory, Trainee Accountant Background papers: Held within Accountancy Section, Moray Council Ref: Page 33
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GRAMPIAN VALUATION JOINT BOARD BUDGET Appendix 1 FINANCIAL PLANNING Line 2025-26 2026-27 2027-28 2028-29 No. Budget Proposed Proposed Proposed Budget Budget Budget £000 £000 £000 £000 Employee Costs 1 Salaries 3,240 3,357 3,462 3,575 2 National Insurance 428 445 461 478 3 Superannuation 324 339 350 361 4 Additional Pensions 26 24 24 25 5 Other Employee Costs 7 2 2 2 6 Training 34 20 20 20 Total Employee Costs 4,059 4,187 4,319 4,461 Property Costs 7 Accommodation Charges 350 345 349 350 8 Repairs and Maintenance 20 10 10 10 9 Energy Costs 16 14 15 15 10 Cleaning 5 6 6 6 Total Property Costs 391 375 380 381 Transport Costs 11 Staff Travel and Subsistence 50 60 62 63 Total Transport Costs 50 60 62 63 Supplies & Services 12 Equipment, Furniture & Materials 10 5 5 5 13 Protective Clothing 1 1 1 1 14 Text & Reference Books 16 15 15 16 15 Printing & Stationery 10 10 10 10 16 Postages & ER Printing 781 501 501 501 17 Telephones 2 2 2 2 18 Advertising 1 1 1 1 19 IT Maintenance & Support 254 287 287 287 20 Valuation Appeals 30 15 15 16 21 Members Allowances 4 10 10 10 22 Fees, Charges & Subs 9 8 8 8 23 Specialist Services 30 32 33 35 24 Conference Fees and Subsistence 3 3 3 3 25 Other Supplies & Services 4 4 4 4 Total Supplies & Services 1,155 894 895 899 Support Services 26 Lead Authority Charge 65 77 79 81 Total Support Services 65 77 79 81 Gross Expenditure 5,720 5,593 5,735 5,885 Page 35
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Income 27 Sales and Other Income (17) (17) (18) (18) 28 Government Grants - - - - 29 Interest on Revenue balances (4) (20) (8) (8) Total Income (21) (37) (26) (26) 30 Net Expenditure 5,699 5,556 5,709 5,859 Funded from Reserves 31 NDR Reform - - - - 32 Electoral Reform (300) - - - 33 Requisitions (5,399) (5,556) (5,709) (5,859) 34 (Surplus)/Deficit for Year - - - - Page 36
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REPORT TO: Grampian Valuation Joint Board on 31 October 2025 SUBJECT: Valuation Roll & Council Tax Valuation List BY: Depute Assessor & ERO (Aberdeen & Moray) 1. Reason for Report 1.1 To provide an operational update on the valuation services provided by the Assessor including the performance levels achieved during the period 1 April 2025 to 17 October 2025. 2. Recommendation 2.1 It is recommended that the Board consider and note the report. 3. Background 3.1 3.2 The Board’s Code of Corporate Governance sets out a framework of performance measurement and evaluation. This framework identifies a number of quantitative service-related performance indicators. The current thresholds for the performance indicators that have been agreed between the Scottish Government and the Scottish Assessors Association were reviewed by the Board in January 2024. 4. Valuation Roll 4.1 4.1.1 Appeals Revaluation 2017 appeals Ten revaluation appeals and one running roll appeal remain outstanding with the Upper Tribunal for Scotland, a reduction of nine appeals since June 2025. Item 8. Page 37
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4.1.2 Revaluation 2023 proposals All 2,456 Revaluation 2023 proposals have been answered, the last date for their disposal being 30 September 2025. The conversion rate from proposals made to the Assessor to appeals lodged with the First-tier Tribunal in this new two stage process appears reasonable at 6.5%. 4.1.3 Revaluation 2023 appeals The First-tier Tribunal commenced the citation of Revaluation 2023 appeals at the start of the year with hearings set all the way through to the end of 2025. At this stage, 60 of the 160 appeals received have been resolved. 4.2 Running roll updates Appendix 1 provides performance for running roll updates to the Valuation Roll during the period from 1 April 2025 to 17 October 2025 and the previous two full years. 4.3 Revaluation 2026 This is the service’s primary focus at the moment and revaluation continues apace with a view to the publication of draft values and the issue of draft valuation notices for all subjects by 30 November 2025. Final revaluation notices are due for issue on 15 March 2026. 4.4 2024/25 Self Catering Audit The window for returns has closed and work is ongoing to review compliance with the statutory conditions. 5. 5.1 Council Tax Valuation List Updates to the List Appendix 2 provides performance information for updates to the Council Tax Valuation List during the period from 1 April 2025 to 17 October 2025 and the previous two full years. Page 38
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5.2 Proposals and Appeals The report to the 27 June 2025 meeting of the Board highlighted significant issues with the statutory annual audit of Self Catering subjects, particularly the return to the Council Tax Valuation List of large numbers of properties for which a return was not made within the 56 day timescale. This was a Scotland wide problem and the Scottish Government have addressed the issue by laying legislation to provide a new opportunity for self-catering owners or operators to provide evidence in respect of the classification of self-catering property for the financial year 2023-24. This new opportunity will be open for a narrow time window between 4 November and 5 December 2025. Where a satisfactory return of evidence is provided by 5 December the property will be returned to the Valuation Roll and deleted from the Council Tax Valuation List. As a result, the majority of the large numbers of proposals mentioned in June will require no further action. 6. Conclusion The KPIs in both taxation systems continue to be affected by the SCU audit processes. The effect of the recent legislative change allowing a further window of opportunity for compliance with the 2023/4 audit has yet to be determined. The 2024/5 audit is in process and KPI thresholds may require to be reconsidered if similar outcomes occur. Author of Report: Gavin M Oag Depute Assessor & ERO Page 39
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Appendix 1 Valuation Roll Performance Indicators as at 17 October 2025 Time period 2025/2026 2024/2025 2023/2024 (part year) Amendments within time periods The number of amendments made to the valuation roll during the year as a result of material change of circumstances, error corrections and new subjects. The time period is the period between the effective date of the amendment and the date the corresponding Valuation Notice is issued. 0 - 3 Months % Threshold % 3 - 6 Months % Threshold % Over 6 Months % Threshold % 436 48.12% 65.00% 177 19.54% 20.00% 293 32.34% 15.00% 542 27.79% 65.00% 303 15.54% 20.00% 1,105 56.67% 15.00% 915 35.92% 65.00% 426 16.73% 20.00% 1,206 47.35% 15.00% Number of amendments 906 1,950 2,547 Total number of entries At 1 April 30,096 30,167 30,296 Total Rateable Value At 1 April £923M £937M £934M Page 41
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Appendix 2 Council Tax Valuation List Performance Indicators as at 17 October 2025 Time Period 2025/2026 2024/2025 2023/2024 (part year) New Entries within Time Periods The time period is the period between the effective date of the amendment and the date the corresponding Banding Notice is issued. 0 - 3 Months % Threshold % 3 - 6 Months % Threshold % Over 6 Months % Threshold % 919 81.91% 94.00% 121 10.78% 3.00% 82 7.31% 3.00% 2,109 67.79% 94.00% 497 15.98% 3.00% 505 16.23% 3.00% 1,961 64.70% 94.00% 507 16.73% 3.00% 563 18.57% 3.00% Number of New Entries Added The actual number of new dwellings added to the Valuation List during the year. 1,122 3,111 3,031 Total Number of Entries The actual number of properties shown in the Valuation List as at 1 April annually. 307,620 305,005 302,364 Adjusted to Band “D” Equivalent Original ratios 307,399 304,325 301,317 2017 ratios 323,936 320,614 317,377 Page 43
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REPORT TO: Grampian Valuation Joint Board on 31 October 2025 SUBJECT: Electoral Registration BY: Assessor & ERO 1. Reason for Report 1.1 To update the Board on current developments in electoral registration. 2. Recommendation 2.1 It is recommended that the Board consider and note the content of this report. 3. Background 3.1 The 2025 annual canvass is underway. 3.2 The write-out to reserved postal voters whose entitlement will expire on 31 January 2026 is in progress. 3.3 The convergence of the application process for absent votes at reserved and devolved elections is heading towards a conclusion. 3.4 The Order to amend Scottish Parliamentary boundaries has been made. 3.5 The Electoral Commission have updated their code of conduct for campaigners at devolved Scottish elections. 4. Annual Canvass 2025 4.1 The annual canvass commenced in June with a national data matching exercise comparing registers with Government data and a local data matching exercise comparing the register with Council Tax data held by the local councils. 4.2 Following the data matching exercises, the first e-communications were issued in July, and the first canvass communication letters were issued at the beginning of August. Item 9. Page 45
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4.3 Over 280,000 canvass communication letters have been issued by post so far and over 115,000 e-communications have been sent by email to prompt a response where one is required. 4.4 This year we have made over 7,000 contacts by telephone to the “unmatched” properties where no response has been received, compared to around 5,000 at the previous canvass. 4.5 The number of personal contact house visits required has reduced from around 50,000 at the last canvass to around 46,000 this year, with around 22,000 visits made to date. 4.6 The annual canvass is a massive logistical task, but it is constantly monitored, and all milestones remain on target. 5. Reserved postal vote reapplication write-out 5.1 The maximum duration of a reserved postal vote is 3 years and electors are required to reapply before their postal vote expires if they wish to continue to vote by post. 5.2 EROs are required to communicate with electors to remind them of the requirement to make a new application and we have made at least one contact with each of the c100,000 electors whose postal votes are due to expire on 31 January 2026. 5.3 We have sent over 44,000 emails to these electors, advising that they could make their application online, and that a paper application form would be sent if they are unable to complete the online process. Around 95,000 letters and application forms have however been issued by post. 5.4 As of 20 October, around 30,000 electors have still not renewed their reserved postal vote. 5.5 The Electoral Commission recently released new resources to remind voters that postal vote applications must be renewed every three years and to highlight the upcoming deadline, and we will be working with the election and communication teams in each Council to reach these voters. 5.6 This task has presented considerable challenges in terms of resourcing, both financially and operationally. 5.7 In a change from previous years, the funding for 2025/26 to cover new burdens arising from the implementation of the Elections Act 2022 was not paid direct to EROs in Scotland and Wales but was rolled into the Block Grant for the devolved governments. The Scottish Government are currently making arrangements to provide individual EROs with their share of the funding. Given the size of the task, this funding will not cover all expenses incurred but there is a limited opportunity in the 2026/27 financial year to make a justification led bid to recover some other costs. Page 46
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5.8 In order to process all the applications within a reasonable timeframe and avoid any voter confusion in the lead up to the Scottish Parliament elections, planned overtime work has been approved. 6. Online absent vote applications at devolved elections and convergence of absent voting rules 6.1 The Absent Voting (Elections in Scotland and Wales) Bill (Absent Voting (Elections in Scotland and Wales) Bill - Parliamentary Bills - UK Parliament), which seeks to realign the absent voting application process across reserved and devolved polls, is now at the third reading stage in the House of Lords, with a sitting scheduled for 24 October. Royal Assent is currently estimated to be around the beginning of November. 6.2 The passage of the Bill through Parliament has been delayed, largely as a result of parliamentary time for Members’ bills being dominated by the assisted dying legislation. 6.3 Given the delay, Scottish Government Ministers are considering representations from the electoral community that a “go live” date before next May’s Scottish Parliamentary elections now represents a substantial degree of risk, with secondary legislation, changes to electoral management systems, guidance from the Electoral Commission, staff training and general awareness still all required. 7. Scottish Parliamentary Boundary Changes 7.1 The Scottish Parliament (Constituencies and Regions) Order 2025 (Scottish Statutory Instrument 2025/285), which gives effect to the final recommendations made in the Boundaries Scotland report on the Second Review of Scottish Parliament boundaries, was approved on 15 October 2025. 7.2 The new boundaries will take effect at the next Scottish Parliament election which is currently scheduled for 7 May 2026. 7.3 Further details can be found in the Boundaries Scotland news release on their website. 7.4 Work is underway to reflect these changes in the Electoral Management System. 8. Update to the code of conduct for campaigners at devolved Scottish elections 8.1 Members may already be aware that the Electoral Commission has recently updated the code of conduct for campaigners at devolved Scottish elections. The updated guidance can be found here Update to the code of conduct for campaigners at devolved Scottish elections. 8.2 The updated code sets out that campaigners should: • Encourage voters in the first instance to use the online electoral registration service to register to vote. Page 47
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Author of Report: Mark Adam, Assessor & ERO • Ensure that the local Electoral Registration Officer’s (ERO) address is clearly provided as the return address for paper registration and absent vote application forms. • Ensure electors already on postal or proxy voter lists, or who have already made an application, do not submit duplicate applications to reduce administrative burden. • Ensure that if a voter asks them to take their application form and return it to the ERO, the voter has sealed it in an envelope. • Send application forms to the ERO within two working days of receipt and before the statutory deadline. 9. Conclusion 9.1 A number of varying workstreams are currently in progress and although this is a challenging time for colleagues, they are managing the tasks with their usual professionalism and dedication, which I greatly appreciate. Page 48
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REPORT TO: Grampian Valuation Joint Board on 31 October 2025 SUBJECT: Staff Vacancies, Recruitment & Upskilling Existing Staff BY: The Depute Assessor & ERO (Aberdeenshire) 1. Reason for Report 1.1 To update the Board on the current level of staff vacancies, recruitment and the upskilling of existing staff. 2. Recommendation 2.1 It is recommended that the Board consider and note the contents of this report. 3. Background 3.1 At the January 2023 meeting of the Board, it was requested that the Board be updated at each meeting on the level of vacancies and the steps being taken to improve the situation. 4. Current Vacancies 4.1 There are currently nine vacant posts: Section Establishment (FTE) Vacancies (FTE) Previously Currently Clerical 29 1 2 IT 3 1 1 Management 3 0 0 Secretarial 3 0 0 Technical 13 2 2 Valuation 30 4 4 Total 81 8 9 Item 10. Page 49
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5. Recruitment 5.1 The figures shown in the preceding table are largely unchanged from those presented at the last meeting of the Board. However, following the retirement of the Principal Administration Officer, we have a vacancy in this post which has yet to be filled. 5.2 We still have a number of vacant Valuer and Technical Assistant posts within our structure and are maintaining our efforts to fill these vacancies. 6. Action Being Taken 6.1 The two employees enrolled on the Graduate Apprenticeship course at Napier University continue to receive extremely positive feedback from their tutors. One employee has now entered their final year of the course and the other is in their second last year. This should result in both these members of staff embarking on their professional qualifications over the next few years and hopefully attaining membership of the Royal Institution of Chartered Surveyors (RICS) thereafter. 6.2 As previously reported, we are working with other Assessors to develop a training framework for our Graduate Trainee Valuers and an internal programme of formal training and development sessions has been organised to assist them with successfully completing the RICS Assessment of Professional Competence. Two trainees are going forward with the RICS Assessment of Professional Competence over the next few weeks, with a further three in Spring 2026. 6.3 The Scottish Assessor’s Association continues to collate information which will allow Assessors to highlight career paths and development opportunities in Assessors’ offices and serve as method to attract high quality graduates who may be comparing the development opportunities of potential employers before applying for or accepting a post. 6.4 I recently attended the Business and Finance Fair at the University of Aberdeen along with one of our graduate trainees. The fair was an opportunity for potential employers to make graduates aware of their organisation, showcase the type of work they undertake and answer any questions the students may have. The event was well attended, and a number of students engaged with us over potential employment opportunities upon completion of their degree courses. They were especially interested in the variety of valuation work that we undertake. Since the fair, several of these students have contacted me to establish a LinkedIn connection, or to ask me to keep their CV on file. We may also look at opportunities to further engage with students if possible. 6.5 As detailed in previous reports, the IT vacancy will be reviewed following the completion of the work to move to Aberdeenshire IT infrastructure, which is now in the final stages of completion. We also continue to advertise the remaining valuation vacancies through our own website and will determine if Page 50
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another round of adverts for these posts should be run in RICS Recruit and myjobscotland. 7. Conclusion 7.1 The level of interest shown in our organisation at the recent University of Aberdeen Business Fair was encouraging and has lifted the profile amongst a key group of potential candidates for future employment. We will continue to pursue initiatives to further enhance the organisation’s profile as an employer of choice. 7.2 Efforts are still ongoing to identify further opportunities for collaborative working on recruitment matters at a national level to aid recruitment and for staff retention. Author of Report: James A Barron Depute Assessor & ERO Page 51
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