Agendas, reports and minutes

Minutes of Meeting of the Highland and Western Isles Valuation Joint Board held in the Council Headquarters, Glenurquhart Road, Inverness on Thursday, 23 January 2014, at 10.30 a.m.

Present

Representing The Highland Council

Mr D Bremner, Dr I Cockburn, Mr J Ford, Mr L Fraser, Mr A Graham

Representing Comhairle nan Eilean Siar

Mr J Mackay, Mr A Macleod (By Teleconference)

Officials in attendance:

Mr W Gillies, Assessor and Electoral Registration Officer
Mrs M Grigor, Treasurer’s Office
Mrs R Moir, Assistant Clerk
Mr S Taylor, Clerk’s Office

Mr J Mackay in the Chair

1. Apologies for Absence
Leisgeulan

Apologies for absence were intimated on behalf of Mrs H Carmichael (on other Highland Council business), Mr K Gowans and Mr J Stone.

2. Declarations of Interest
Foillseachaidhean Com-pàirt

The Board NOTED that there were no declarations of interest expressed.

3. Minutes of Meeting of 21 November 2013
Geàrr-chunntas Coinneamh 21 Samhain 2013

There had been circulated and were APPROVED the Minutes of the Board Meeting of 21 November 2013.

4. Revenue Budget Monitoring Statement 2013/14
Aithris Sgrùdaidh a' Bhuidseit Teachd-a-Steach airson 2013/14

There had been circulated Report No val-1-14 (22kb pdf) dated 7 January 2014 comprising a statement and commentary by the Assessor and Electoral Registration Officer on Revenue Expenditure and Income for the period to 30 November 2013.

In speaking to the report, the Assessor and Electoral Registration Officer highlighted the projected underspend in the revenue budget and drew attention to a number of variances under individual budget heads.  A projected overspend in the Valuation Appeals Committee (VAC) budget was attributed to the high number of cases heard by the VAC before the end of December 2013 and, in some cases, the need for legal advice and representation for his office.  He advised that the Board had little control over the budget heading for VAC costs due to the unpredictable number of appeal hearings.  Projected overspends in expenditure for rent, rates, water and repairs were also highlighted and, together with overspend in VAC costs, would be off-set by savings in staff expenditure.  ICT expenditure for the year had been projected on the assumption that the overall cost from Fujitsu, as ICT provider, would be the same as in previous years.  A slight increase in office equipment expenditure was attributed to the purchase of secure cabinets to comply with security arrangements for the introduction of Individual Electoral Registration; however, this cost would be covered by Government grant.

The Board NOTED the contents of the report.

5. Revenue Budget 2014/15
Buidseat Teachd-a-Steach 2014/15

There had been circulated Report No val-2-14 (34kb pdf) dated 13 January 2014 by the Assessor and Electoral Registration Officer setting out the draft estimates of expenditure and income for 2014/15.

The Assessor and Electoral Registration Officer provided a summary of the general position with regard to the proposed budget, and advised that significant additional spend would be required due to the introduction of Individual Electoral Registration (IER).  Additional funding to cover this expenditure had been offered by the Cabinet Office; however, the level of funding available would be dependent on the Board maintaining its current electoral activities budget for the first year of IER.  He acknowledged the budget restraints this would place on the Board and advised that the proposed budget had been designed to minimise expenditure where possible.  Savings could be achieved by maintaining the amount spent under each budget head and by increasing expenditure only where either inflationary pressures or contractual obligations were unavoidable.

Attention was drawn to a correction to the second paragraph under Section 6 (Summary) of the report, whereby the first sentence should have read: “A balanced budget has been achieved that involves a projected staff turnover saving.  The bulk of the overall increase in budget is a consequence of the increased costs of individual electoral registration and there is still considerable uncertainty as to the cost of fulfilling the statutory duties under that heading.”

In response to questions, the Board was advised that:

• whilst it was unclear at this stage what level of funding would be available for IER in 2014/15, it was anticipated that the Board’s spending requirement for IER would increase the following year
• the Assessor’s department would make the best possible use of its existing technical staff by shifting resources within the organisation to accommodate the additional workload required by IER
• the Board had previously agreed to maintain its Reserves limit at 5% of budget; any additional underspend at the end of the financial year would be returned to the two constituent authorities.
  

The Board AGREED the revenue budget for 2014/15 as detailed in the report.

6. Departmental Report
Aithisg Roinneil

There had been circulated Report No val-3-14 (22kb pdf) dated 13 January 2014 by the Assessor and Electoral Registration Officer advising on the current position of the main activities of the Department.  The report, in summary, outlined progress with the electoral canvass, the implementation of Individual Electoral Registration, preparations for various significant electoral events, disposal of rating revaluation appeals, and maintenance of the Valuation Roll and Council Tax list.  Further details on these matters were set out in the report.

In response to a question regarding citizens from other European countries residing in Scotland being registered to vote in the European Election, the Assessor and Electoral Registration Officer confirmed that those citizens identified at the initial stage of registration would be contacted by letter asking them to respond with confirmation of whether it was their intention to vote in Scotland or in their native country.

The Board NOTED the contents of the report.

7. Risk Profile Review and Audit Update
Ath-sgrùdadh air Geàrr-thuairisgeul Cunnairt agus Fios as Ùr mu Sgrùdadh

There had been circulated Report No val-4-14 (46kb pdf) dated 13 January 2014 by the Assessor and Electoral Registration Officer providing an update on the risk profile that formed part of the Board’s governance arrangements.

In speaking to the report, the Assessor and Electoral Registration Officer reminded Members that, at its meeting held on 21 November 2013, the Board had considered the External Auditor’s Annual Report on the 2012/13 Audit and had noted that an updated risk profile would be made available at the next meeting of the Board.  Two changes to the risk profile were highlighted: firstly, that the risk presented by the Board’s statutory requirement to deal with rating appeals within timetables and deadlines had been reduced following completion of the vast majority of ratings appeals; and, secondly, that the risk level of the Board’s vulnerability to inadequate supply had been enhanced, due to uncertainty as to how much funding would be received from the Cabinet Office to cover the additional expenditure on Individual Electoral Registration.

The Board NOTED the contents of the report.

8. Corporate Governance - Standing Orders and Scheme of Delegation
Riaghladh Corporra – Gnàth-riaghailtean agus Sgeama Tiomnaidh

There had been circulated Report No val-5-14 (141kb pdf) dated 7 January 2014 by the Clerk setting out proposed revisions to the Board’s Standing Orders relating to the Conduct of Meetings and also its Scheme of Delegation.

The Board APPROVED, with immediate effect, the recommended revisions to:

i. the Board’s Standing Orders relating to the Conduct of Meetings, as set out at Appendix 1 to the report; and
ii. the Board’s Scheme of Delegation, as set out at Appendix 2 to the report.

The Board also AGREED that the Scheme of Delegation be updated as from 1 April 2014 to reflect the changes in post titles set out in paragraph 3.5 of the report.

9. Briefing – Role of the Valuation Appeals Committee
Brath-ullachaidh – Dreuchd Comataidh nan Ath-thagraidhean Luachaidh

At the Board’s meeting held on 21 November 2013, the Convener had requested that further information in the form of a briefing session on the Valuation Appeals process be included on the agenda for this meeting.

The Assessor and Electoral Registration Officer gave a briefing to Members on the role and operation of the Valuation Appeals Committee (VAC), during which he advised that the Committee comprised members drawn from an Appeal Panel appointed by the Sheriff Principal and was entirely independent of the Assessor, Council and Board.  The Sheriff also appointed a solicitor to act as an adviser and secretary to the Panel and to provide advice on matters of law and procedure.

The various types of appeal and the process for dealing with them were highlighted, including:

• Revaluation Appeal
• Running Roll Appeal
• Right of Complaint Appeal
• Material Change of Circumstance Appeal
  

It was the responsibility of the Committee to schedule and dispose of appeals in terms of the statutory timetable and this was done in conjunction with the Assessor.  Following submission, an appeal was cited 105 days in advance of the appeal hearing.  During the first 70 days prior to a hearing, the Assessor entered a period of negotiations with the ratepayer or their agent to try to reach an agreement; however, should the parties fail to agree by 30 days before the scheduled hearing, any offer to settle that might have been made would be withdrawn at that point and the remaining period used to prepare the respective cases to the VAC.

In more complex and difficult cases, an appeal could be heard by the Lands Tribunal for Scotland.  An appeal arising from either the VAC or the Lands Tribunal could be made to the Lands Valuation Appeal Court in the Court of Session in Edinburgh.

In concluding his briefing, the Assessor and Electoral Registration Officer advised that a decision made at a local VAC could create a legal precedent within that local area, while a decision of the Lands Tribunal or a decision of the Lands Valuation Appeal Court created a precedent for the whole of Scotland.

During discussion, the Board was advised that, in addition to dealing with individuals appealing their own assessments, the Assessor also dealt with a number of national companies acting as agents for applicants.  In response to a question, the Assessor advised that, when re-valuing a property with an extension, the entire property, including the extension, was valued as a whole.

Following discussion, the Board NOTED the information provided.

10. Exclusion of the Public
Às-dùnadh a’ Phobaill

The Board RESOLVED that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following items on the grounds that they involved the likely disclosure of exempt information as defined in Part 1 of Schedule 7A of the Act, the relevant paragraph(s) being shown.

11. Risk Profile Review and Audit Update (continued)
Ath-sgrùdadh air Geàrr-thuairisgeul Cunnairt agus Fios as Ùr mu Sgrùdadh

Paragraphs 6 & 10

Further to item 7 above, the Assessor and Electoral Registration Officer advised that it was his intention to present an updated risk profile to the Board at its next meeting, following identification of a further potential risk that, whilst not presenting an immediate risk, he deemed it would be appropriate to add.

The Board NOTED the position.

12. Management Structure Review
Ath-sgrùdadh air Structar Stiùiridh

Paragraph 1

There had been circulated to Members only Report No VAL6/14 dated 14 January 2014 by the Assessor and Electoral Registration Officer setting out proposals for a review of the senior management arrangements within his department.

The Board AGREED:

i. that a review be carried out of the senior management arrangements within the Assessor and Electoral Registration Officer’s department; and
ii. to delegate to the Assessor and Electoral Registration Officer, in consultation with the Convener, Depute Convener and Personnel Adviser to the Board, authority to implement the review, subject to there being no increase in staffing costs and no increase to the staffing establishment.

The meeting ended at 12.00 noon.