Minutes of Meeting of the Highland and Western Isles Valuation Joint Board held in the Council Offices, Glenurquhart Road, Inverness on Wednesday, 3 May 2006 at 10.30 a.m

Present

Representing The Highland Council

Mr J H Green
Mr A Torrance
Mrs M A MacLennan
Mr L R Fraser
Mr A Gordon
Mr N M Clark

Representing the Western Isles Council

Mr A Macdonald (Substitute)

Officials in attendance:

Mr D Gillespie, Assessor and Electoral Registration Officer
Mrs F Wood, treasurer’s Office
Miss J Maclennan, Clerk’s Office

Mr J H Green in the Chair

Preliminaries

1.           Apologies for Absence

Apologies for absence were intimated on behalf of Mr H Fraser of the Highland Council and Mr D I Nicholson and Mr G Lonie of the Western Isles Council.

2.           Minutes of Previous Meeting held on 17 January 2006

The Minutes of the Meeting of the Board held on 17 January 2006 had been circulated and APPROVED, subject to the following:-

Item 4 – Revenue Estimates 2006/2007

The decision amended so that 2005/2006 reads 2006/2007.

Item 7 – Audit Scotland Training

The Audit Scotland training held on 28 April had been well attended by Board Members.  Consideration had been given as to how the Board could take forward Audit principles without having the need for a separate Working Group specifically set up for this purpose.  Copies of the presentation and the handouts used at the training were available for those unable to attend.

In welcoming the training, the Board NOTED that a report updating Members of the current position on progress made on points raised in recent external audit reports would be considered at its next meeting.

Item 8 – Departmental Report (Council Tax) – Second Paragraph, third sentence

Be amended to read “It was also recognised that improvement works were about to take place to enhance the City Centre and applications for temporary adjustments to the rate of Rateable Value during the period of the works would be considered on their merits.”

3.           Revenue Budget 2005/06 – Monitoring Statement

There had been circulated report No. VAL6/06 comprising a statement by the Treasurer on Revenue Income and Expenditure for the period to 28 February 2006.  The report showed actual net revenue expenditure of £1,887,000 as against anticipated expenditure for the period of £2,028,000.  An estimated year-end out-turn of £2,240,000 was anticipated against a budget of £2,375,000.  This would result in an anticipated underspend of approximately £135,000 which would be repaid to the constituent authorities.

Having been advised on the main areas of underspend, the Board NOTED the position.

4.           Departmental Report

There had been circulated Report No. VAL7/06 dated 20 April 2006 by the Assessor and Electoral Registration Officer (ERO) advising on the current position of the main activities of the Department. Since the previous meeting of the Board, the Department had been concerned with monitoring legislative changes in connection with electoral registration, disposal of rating revaluation appeals and maintenance of the Council Tax List. In speaking to his report, the Assessor and ERO made the following comments:-

Electoral Registration

As the Electoral Administration Bill had yet to receive Royal Assent it was still unclear if mandatory canvassing of properties would be necessary.  Although most of the measures proposed in the Bill could be met within the existing budget, the added burden of canvassing would require additional resources to be provided. 

Members were also informed that the electoral register due to be published on 1 December was likely to be based on the existing boundaries.  The technicalities involved in amending registers to reflect the new boundaries in time for the Elections scheduled for May 2007 were outlined but it was hoped a clearer indication of the position would be available in time for the next meeting of the Board.

Rating

The Assessor and ERO informed Members of progress the Valuation Appeal Panel had made in clearing the majority of shop and office appeals arising from the 2005 revaluation.  He provided a résumé of recent appeals and the working of the Panel, including the level and circumstances of cases being continued, pointing out that Valuation Appeal Panels had a deadline within which to determine appeals. He did acknowledge that there were specific circumstances affecting the rateable value of properties in Church Street, Inverness but the revaluation appeals in this area had all been resolved.  With environmental improvement works scheduled to take place, this would hopefully improve the economic prospects for this part of the city.

Council Tax

Although the maintenance of the Council Tax list was currently progressing well, the Assessor and ERO warned of potential slippage occurring in the later half of the year as a result of an increase in electoral activities.  Overall, there was generally more Council Tax activity arising from the high volumes of house completions and the level of turnover in house sales.

Staffing

Members were informed of the current staffing situation in a number of the Department’s offices.  In particular, difficulties were being encountered in recruiting professionally qualified staff such as Valuers.  Succession planning had taken place but, with a number of staff likely to leave in the foreseeable future, alternative arrangements were likely to be required.  Generally, the number of applicants applying for posts had declined and employees tended to move jobs more often.  Particularly in relation to clerical posts, there was a question as to whether salaries reflected the level of work undertaken.  With job evaluation currently underway, the position would be monitored and the Board advised at a future meeting of developments.

Thereafter the Board NOTED the report.

5.           Office Accommodation, Dingwall

There had been circulated Report No. VAL8/06 dated 24 April 2006 by the Assessor and Electoral Registration Officer regarding the current position of negotiations surrounding alternative accommodation for the Board’s Dingwall offices. 

The Assessor and ERO explained that, whilst not ideal in every aspect, the premises would provide office and storage space of a suitable standard and location.  He outlined the terms of the proposed lease and pointed out that discussions were taking place as to repairing liability and the level of rent, which was yet to be finalised.  The lease would be subject to five year reviews to reflect market value.  Members were of the consensus that, whilst the most favourable rent possible should be achieved, this fell to be decided in the light of the state of the market and in the context of the obligations as to repair etc.  It was hoped that that, if all matters were resolved, entry could be made by the end of September, 2006.  Difficulties would be encountered if this slipped towards the end of the year given the increase in workload anticipated with the forthcoming election and related matters but, if necessary, arrangements to work round this could be made.  The area of the rear of the property was to be used to provide affordable housing but this would not prejudice the use of the building as office accommodation.  The finalisation of the lease was being advanced with appropriate input for the Board’s legal advisers.

Thereafter, the Board AGREED to authorise the conclusion of negotiations with final approval of terms delegated to the Assessor and Electoral Registration Officer, in consultation with the Convener and Vice Convener, should it become necessary to expedite a decision in advance of the next meeting of the Board.

The meeting concluded at 11.30 a.m.