Agendas, reports and minutes

A meeting of the Highland and Western Isles Valuation Joint Board will be held in Committee Room 2, Council Headquarters, Glenurquhart Road, Inverness on Tuesday, 7 October, 2025 at 10.30 a.m. 

Your attendance at the meeting is invited and I append a note of the business to be transacted.

Yours faithfully

Stewart Fraser
Clerk to the Board

Business

1. Apologies
Leisgeulan

2. Declarations of Interest/Transparency Statement
Foillseachaidhean Com-pàirt/Aithris Fhollaiseachd

Members are asked to consider whether they have an interest to declare in relation to any item on the agenda for this meeting. Any Member making a declaration of interest should provide some information on the nature of the interest and leave the meeting at the appropriate time.  Advice may be sought from Officers prior to the meeting taking place.

3. Minutes of Meeting
Geàrr-chunntas Coinneimh

There are circulated, for approval, Minute of Meeting held on 10 June 2025. 

4. Matters Arising from the Minutes
Gnothaichean Ag Èirigh on Gheàrr-chunntas

5. Revenue Budget Monitoring Statement
Aithris Sgrùdaidh Buidseit Teachd-a-Steach

There is circulated Report No VAL/17/25 by the Assessor and Electoral Registration Officer.

The Board is invited to comment and otherwise note the content of the report.

6. Departmental Report
Aithisg Roinneil

There is circulated Report No VAL/18/25 by the Assessor and Electoral Registration Officer.

The Board is invited to comment and otherwise note the recent activities of the department as set out in the report.

7. Internal Audit Report – Maintenance of Self-catering units on the Valuation roll
Aithisg In-sgrùdaidh – Cumail Suas Aonadan Fèin-fhrithealaidh air a’ Chlàr Luachaidh

There is circulated Report No. VAL/19/25 by the Strategic Lead (Corporate Audit), Highland Council.

The Board is asked to consider and note the audit report provided. 

8. External Annual Audit
Sgrùdadh Bliadhnail on Taobh A-muigh

8a Letter of Representation 2024/25
Litir Riochdachaidh 2024/25

There is circulated Report No. VAL/20/25 a copy of the annual audit letter of representation 2024/25.

The Board is asked to agree that the letter of representation is signed by the Treasurer on behalf of the Board.

8b Audited Accounts 2024/25
Cunntasan Sgrùdaichte 2024/25

There is circulated Report No. VAL/21/25 the Audited Statement of Accounts for the financial year 2024/25.

The Treasurer will respond to any matters arising from the Accounts.

The Board is invited to approve the Audited Accounts for signature.

8c  Report to Those Charged with Governance on the 2024/25 Audit
Aithisg Dhaibhsan air a bheil Uallach airson Riaghladh air Sgrùdadh 2024/25

There is circulated Report No VAL/22/25 by the External Auditor, Audit Scotland.

The Board is invited to comment and otherwise note the report.

8d Annual Audit Report 2024/25
Aithisg In-sgrùdaidh 2024/25

There is circulated Report No. VAL/23/25 by the External Auditor, Audit Scotland

The Board is invited to comment and otherwise note the report.

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

The Board is asked to resolve that, under Section 50A(4) of the Local Government (Scotland) Act 1973, the public be excluded from the meeting for the following item on the grounds that it involves the likely disclosure of exempt information as defined in Paragraph 6 of Part 1 of Schedule 7A of the Act.

10. Departmental Logo
Suaicheantas Roinneil

There is circulated to Members only Report No. VAL/24/25 by the Assessor and Electoral Registration Officer. 

The Board is invited to approve the proposed logo.