Section 24 – Duty to report on number of assessors and availability of resources
118.Section 24 provides for reports providing information about certain matters relating to the exercise of non-domestic rates functions to be laid before the Scottish Parliament every three years. The reports are to be prepared and laid before the Parliament by each joint valuation board established under section 27(7) of the Local Government etc. (Scotland) Act 1994 or, where an area is not covered by such a board, the valuation authority.(27) The matters to be covered in a report are set out in subsection (2). A report must include information on the number of assessors and depute assessors holding office in the area of the joint board or valuation authority on 1 April in the year of the report and assessments of whether that number is sufficient for the proper exercise of the non-domestic rating functions of the board or authority and whether the board or authority has sufficient resources more generally for the exercise of those functions. Other matters relating to non-domestic rates may also be covered. The first set of reports under this section must be laid before the Scottish Parliament by 31 May 2025.
The Valuation Joint Boards (Scotland) Order 1995 (S.I. 1995/2589) created 10 valuation joint boards, covering 28 of Scotland’s 32 valuation authorities in total. The authorities not covered by a joint board are Fife, Glasgow City, Dumfries and Galloway and the Scottish Borders.
