Provost Mary Montague and Councillor Annette Ireland (East Renfrewshire Council).

There were no declarations of interest or transparency statements intimated prior to the commencement of the meeting.

There were submitted the Minutes of the meetings of this Joint Board held on 15 and 21 November 2024.  

DECIDED: That the Minutes be approved.

There was submitted a revenue budget monitoring report by the Treasurer in respect of the Joint Board for the period 1 April 2024 to 31 January 2025.

The report intimated that at the end of period 11, the Joint Board had a year-to-date underspend position of £615,000 and was projected to underspend by £601,000 against budget by the end of the financial year, as detailed in section 4 of the report.

DECIDED: That the report be noted.

There was submitted a report by the Treasurer presenting the Revenue Estimates for the Joint Board, including the requisition of constituent authorities for the financial year 2025/26 and indicative planning figures for 2026/27 and 2027/28, as detailed in Appendix 1 to the report. 

The report intimated that the Scottish Budget statement delivered on 4 December 2024 announced a local government settlement for a single financial year only, adding some uncertainty to the medium-term financial outlook. It was recognised that local government in Scotland was facing a significantly challenging financial position and could face further contraction in the provision of revenue grant from the Scottish Government. In this context, the Joint Board would continue to seek cost reductions, as it had done this year, to ensure financial sustainability. 

The report provided information on the assumptions that the budget had been based on; the position in relation to the Strathclyde Pension Fund; the financial overview for the Joint Board; member authority requisitions; and reserves.

DECIDED: 

(a) That the 2025/26 Revenue Estimates, as detailed in Appendix 1 to the report, be approved; 

(b) That the recommendations with regards requisitions for constituent authorities, as outlined in section 7 of the report, be approved;

(c) That the proposed use of reserves, including proposals in paragraphs 6.4 and 6.5 of the report, be approved; and 

(d) That the indicative estimates for 2026/27 and 2027/28 be noted.

There was submitted a report by the Treasurer relative to the Annual Audit Plan 2024/25 for the Joint Board which outlined Azets timescales and planned audit activity for the audit of the current financial year, a copy of which was appended to the report. 

The report intimated that Azets had submitted an Audit Plan which outlined the approach to the audit of the Joint Board’s 2024/25 Annual Accounts to assess whether the accounts provided a true and fair view of the Joint Board’s financial position and also whether the accounts had been prepared in accordance with proper accounting practice, the 2024/25 Code of Practice on Local Authority Accounting in the UK. 

The Audit Plan outlined the responsibilities of the Joint Board and Azets; the assessment of key challenges and risks; and the approach and timetable for completion of the audit. The report advised that the statutory deadline for the approval of the audited accounts for 2024/25 was 30 September 2025 and that the Annual Audit Report was planned to be reported to the meeting of this Joint Board scheduled to be held on 12 September 2025. The report noted that the proposed audit fee was indicated at £9,510 for the current financial year. 

DECIDED: 

(a) That the Annual Audit Plan 2024/25 by Azets, appended to the report, be noted; and 

(b) That the proposed audit fee for 2024/25 of £9,510 be approved.

Under reference to item 3 of the Minute of the meeting of this Joint Board held on 15 November 2024, there was submitted a report by the Assessor & Electoral Registration Officer providing updates on Electoral Registration legislation and electoral events.

The report provided updates since the last meeting of the Joint Board in relation to the 2024 Canvass; the next scheduled election being the Scottish Parliamentary Election in May 2026; the Elections Act 2022; the absent vote identifier refresh; the Scottish Elections (Representation and Reform) Act which received Royal Assent on 29 January 2025; and the Absent Voting (Elections in Scotland and Wales) Bill. 

DECIDED: That the contents of the report be noted.

Under reference to item 4 of the Minute of the meeting of this Joint Board held on 15 November 2024, there was submitted a report by the Assistant Assessor & Electoral Registration Officer providing an update to the ongoing reporting of performance for the period 1 April to 31 December 2024.

The report detailed the performance in Council Tax and Non-domestic Valuation against set targets. In relation to Council Tax valuation, it was noted that the addition of new houses to the Valuation List and the deletion of demolished houses remained a priority with the time taken to enter new houses into the Valuation (Council Tax) List meeting both the target of 95% within three months and 97% within six months, by achieving 95.31% and 98.182% respectively. 

The report advised that the average number of days taken to add a house in each constituent authority area in the reporting period was 36.36 days, exceeding the target of 38 days, and detailed the deletions from the Valuation (Council Tax) List for the reporting period in both 2023 and 2024. 

The report set out the time taken to make statutory amendments to the Valuation Roll, excluding appeal settlements and amendments to the prescribed entries, for the reporting period, by constituent authority area, which met both the target of 60% to be actioned within three months and 75% to be actioned within six months, by achieving 68.47% and 79.73% respectively.  

On behalf of the Joint Board, the Convener thanked staff for the work undertaken in dealing with statutory amendments to the Valuation List for Council Tax and the Valuation Roll.

DECIDED: That the contents of the report be noted.

Under reference to item 5 of the Minute of the meeting of this Joint Board held on 15 November 2024, there was submitted a report by the Assistant Assessor & Electoral Registration Officer relative to progress on the disposal of 2017 Revaluation and Running Roll proposals and the 2023 Revaluation and Running Roll proposals and appeals.

The report provided detail in relation to the 2023 Revaluation Proposals; the disposal of 2017 Revaluation Appeals; Running Roll Proposals/Appeals; the disposal of 2017 Revaluation Running Roll Appeals; and disposal of other outstanding Appeals. 

The report intimated that the outstanding 1,718 appeals had been disposed of since the last meeting of the Joint Board and were all either withdrawn by the appellant or dismissed by the Tribunal.

DECIDED: That the contents of the report be noted.

Under reference to item 6 of the Minute of the meeting of this Joint Board held on 15 November 2024, there was submitted a report by the Assessor & Electoral Registration Officer relative to developments and expenditure arising from the Barclay Review.

In relation to staffing, the report advised that, since the last meeting of the Joint Board the Assessor & Electoral Registration Officer had used his delegated authority to restructure and that the recruitment process for an additional Divisional Assessor and Principal Valuer had been undertaken. If recruitment to these posts was successful it would require the loss of three currently vacant valuer posts. Since publication of the report, Scott McCulloch had been appointed to the role of Divisional Assessor. In addition, two qualified Valuers had been recruited on a temporary seasonal basis, both of whom were former / retired members of the team and would be able to provide an invaluable additional resource.

The report provided detail in relation to the 2023 Non-domestic Revaluation; changes to the appeals system; information gathering powers; the 2026 Revaluation; the duty on the Joint Board to report to the Scottish Parliament and the IT valuation system.

DECIDED: That the report be noted.

Under reference to item 7 of the Minute of the meeting of this Joint Board held on 15 November 2024, there was submitted a report by the Assessor & Electoral Registration Officer providing an update on the lease of space within Renfrewshire House.

The report intimated that, since the last meeting of the Joint Board, discussions had concluded on Heads of Terms for the lease with legal representatives appointed to draft and finalise a lease for part of the first floor of Renfrewshire House for 10 years with a rent review and tenant break option at year five. The report noted that the rent would be £57,500 per annum with a service charge covering items including repairs, cleaning, refuse, insurance and rates of 4.7% of the annual expenditure charges at Renfrewshire House, estimated at around £81,500 as at 2023/24.

The report advised that the date of entry was still to be agreed as the space was currently occupied by a third party who were due to vacate by 31 March 2025. Renfrewshire Council had confirmed that occupancy of the Robertson Centre would be permitted until the space within Renfrewshire House was available and the IT infrastructure was in place, anticipated to be during April/May 2025. As required under the existing lease agreement, a Notice to Quit was served on the Joint Board by Renfrewshire Council on 31 January 2025.

The Assessor & Electoral Registration Officer advised that weekly discussions were being held with representatives of Renfrewshire Council headed up by Chris Dalrymple, Head of Facilities & Property Services which were proving very helpful in ensuring a smooth transition from the Robertson Centre to Renfrewshire House. 

DECIDED:

(a) That the update on progress with the Heads of Terms and lease for Renfrewshire House be noted; and

(b) That the serving of the Notice to Quit for the Robertson Centre be noted.

There was submitted a report by the Assistant Assessor & Electoral Registration Officer relative to the Joint Board’s Corporate Risk Register, a copy of which was appended to the report. 

The report intimated that the Corporate Risk Register had been reviewed in line with the Joint Board’s agreed review cycle and that the risks had been evaluated in line with the Joint Board’s Risk Management Strategy. The evaluation of each risk shown reflected the significance of each risk’s impact and the likelihood of occurrence combined with the mitigations and controls identified by the Management Team. 

DECIDED: That the contents of the report be noted.

Under reference to item 8 of the Minute of the meeting of this Joint Committee held on 15 November 2024, there was submitted a report by the Clerk to allow consideration to be given to the start time of future Joint Board meetings.

The report intimated that at the meeting of the Joint Board held on 15 November 2024, it was decided (a) that consideration of this matter be continued and that members be requested to advise the Clerk of their preferred start time for future Joint Board meetings; and (b) that the Clerk submit a report detailing members preferences to the next meeting of the Joint Board to be held on 21 February 2024. 

The report advised that the majority of members who responded to the Clerk indicated a preference for the start time of future Joint Board meetings to be 11.00 am, rather than the previously agreed start time of 2.00 pm.

Councillor Nelson, seconded by Councillor Steel, moved that the start time of future Joint Board meetings remain as 2.00 pm.

Councillor Audrey Doig, seconded by Councillor Brooks, moved as an amendment that the start time of future Joint Board meetings be 11.00 am.

On the roll being called, the following members voted for the amendment: Councillors Audrey Doig, Cassidy, Morrison, Brooks, Clark, Mullin. MacFarlane, K MacLaren and M MacLaren.

The following members voted for the motion: Councillors Nelson and Steel.

9 members having voted for the amendment and 2 members having voted for the motion, the amendment was accordingly declared carried.

DECIDED: That future meetings of the Joint Board start at 11.00 am.

DECIDED: That it be noted that the next meeting of the Joint Board would be held at 11.00 am on 23 May 2025 in the offices of Renfrewshire Council.