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Under reference to item 4 of the Minute of the meeting of this Joint Board held on 28 February 2020 there was submitted a report by the Treasurer relative to the distribution of requisitions.
The report intimated that at the meeting of this Joint Board held on 28 February 2020 the Revenue Estimates 2020/21 to 2022/23 had been approved and that the Treasurer had been requested to review the method used to distribute the annual requisition across the three constituent authorities.
As approved by the Joint Board on 18 February 2000, the annual distribution of the requisition across the three constituent authorities was based on proportions of Grant Aided Expenditure (GAE) in relation to council tax valuation, land valuation (NDR rateable subject numbers) and electoral registration as a proxy for the workload demand on the Assessor in relation to each authority.
There had occurred an anomalous position with the number of rateable subjects in Renfrewshire increasing significantly due to a large self-storage facility based in Renfrewshire, the only facility of this type in Scotland, securing authority based on an English court decision to classify each individual self-storage area as a rateable subject, adding circa 3,000 additional subjects to the Renfrewshire number, which was an increase of approximately 55%. This distortion was not reflective of the principle by which the original shares were agreed, therefore, the report proposed that while this position remained, the annual distribution be based on the proportion agreed in the 2019/20 Revenue Estimates, as detailed in the report. The Treasurer would review, on an annual basis, the appropriateness of the methodology recommended in order to ensure that a fair level of requisition was provided by each authority.
DECIDED: That the recommended requisition method to be used for future Revenue Estimates, as detailed in the report, be approved.