Agenda
Read the Agenda
A meeting of the Highland and Western Isles Valuation Joint Board will take place in Committee Room 3, Council Headquarters, Glenurquhart Road, Inverness on Monday 2 November, 2026 at 10.30 am.
Yours faithfully
Stewart Fraser
Chief Officer – Legal and Corporate Governance
Business
1. Apologies for Absence
Gairm a’ Chlàir agus 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. Membership Change
Atharrachaidhean Ballrachd
Mrs M Reid, Highland Council has been appointed as a substitute member on the Board.
4. Minutes of Meeting
Geàrr-chunntas Coinneimh
There are circulated, for approval, Minute of Meeting held on 11 June 2026.
5. Matters Arising from the Minutes
Gnothaichean Ag Èirigh on Gheàrr-chunntas
6. Revenue Budget Monitoring Statement 2026/27
Aithris Sgrùdaidh Buidseit Teachd-a-Steach 2026/27
There is circulated Report No VAL/12/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and otherwise note the content of the report.
7. Departmental Report
Aithisg Roinnei
There is circulated Report No VAL/13/26 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.
8. Audited Accounts 2025/26
Cunntasan Sgrùdaichte 2025/26
8a Audited Accounts and Annual Audit Report 2025/26
Cunntasan Sgrùdaichte 2025/26
There is circulated Report No. VAL/14/26 the Treasurer.
Members are asked to:
i. approve the audited accounts for signature;
ii. consider the report to those charged with governance on the 2025/26 accounts;
iii. agree that the letter of representation be signed by the Treasurer – the Chief Officer Corporate Finance (Section 95 Officer);
iv. scrutinise and consider the annual audit report findings, in particular any key audit matters and recommendations; and
v. note that the Treasurer has been advised that there are plans across Scotland, to extend current external audit appointments, which had been due to conclude 2026/27, to be extended through to the 2028/29 audit.
8b Report to Those Charged with Governance on the 2025/26 Audit
Aithisg Dhaibhsan air a bheil Uallach airson Riaghladh air Sgrùdadh 2025/26
There is circulated Report No VAL/15/26 by the External Auditor, Audit Scotland.
The Board is invited to comment and otherwise note the report.
8c Annual Audit Report 2025/26
Aithisg In-sgrùdaidh 2025/26
There is circulated Report No. VAL/16/26 by the External Auditor, Audit Scotland
The Board is invited to comment and otherwise note the report.
9. Internal Audit Report - Payroll
Aithisg In-sgrùdaidh – Rola-pàighidh
There is circulated Report No. VAL/17/26 by the Strategic Lead (Audit & Risk), Highland Council.
The Board is asked to consider and note the audit report provided.
10. Personal Data Breach Policy
Poileasaidh Briseadh Dàta Pearsanta (Cunntas às Ùr)
There is circulated Report No. VAL/18/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the updated Personal Data Breach Policy.
11. Special Category Personal Data Policy
Poileasaidh Dàta Pearsanta de Sheòrsa Sònraichte
There is circulated Report No. VAL/19/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the updated Special Category Personal Data Policy.
12. Records Management Policy
Poileasaidh Stiùireadh Chlàran
There is circulated Report No. VAL/20/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the updated Records Management Policy.
13. Records Retention and Disposal Policy
Poileasaidh Gleidheadh is Cuidhteachadh Chlàran
There is circulated Report No. VAL/21/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the updated Records Retention and Disposal Policy.
14. Data Protection Policy
Poileasaidh Dìon Dàta
There is circulated Report No. VAL/22/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the updated Data Protection Policy.
15. Training and Development Plan 2026-27
Plana Trèanaidh & Leasachaidh 2026–27
There is circulated Report No. VAL/23/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the Training and Development Plan 2026-27.
16. Training and Development Policy
Poileasaidh Trèanaidh & Leasachaidh
There is circulated Report No. VAL/24/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the Training and Development Policy.
17. Workforce Plan
Plana Feachd-obrach
There is circulated Report No. VAL/25/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the Workforce Plan.
18. Employee Review and Development Policy
Poileasaidh Ath-sgrùdadh & Leasachadh Luchd-obrach
There is circulated Report No. VAL/26/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and approve the Employee Review and Development Policy.
19. Meeting Date
Ceann-latha Coinneimh
The Board are asked to approve rescheduling the next meeting of the Board on 20 November 2026 to Tuesday 15 December 2026 at 10.30 a.m.
20. 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 items on the grounds that they involve the likely disclosure of exempt information as defined in Paragraph 14 of Part 1 of Schedule 7A of the Act.
21. Risk Register
Clàr Cunnairt
There is circulated to Members only Report No. VAL/27/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and otherwise note the report.
22. Business Continuity Plan
Plana Leantainneachd Gnothachais
There is circulated to Members only Report No. VAL/28/26 by the Assessor and Electoral Registration Officer.
The Board is invited to comment and otherwise note the report