(1)Subsection (2) applies to—
(a)a joint valuation board established by an order under section 27(7) of the Local Government etc. (Scotland) Act 1994,
(b)a valuation authority from whom functions have not been delegated to such a board by virtue of section 27(8) of that Act.
(2)The board or authority must, in each reporting year, prepare a report on—
(a)the number of assessors and depute assessors appointed by the board or authority holding office on 1 April in that year,
(b)whether that number is sufficient for the proper exercise of the functions of those assessors and depute assessors in relation to non-domestic rates,
(c)whether the board or authority has sufficient resources for the proper exercise of its functions in relation to non-domestic rates,
(d)such other matters relating to non-domestic rates as the board or authority considers appropriate.
(3)A report under subsection (2) must be laid before the Scottish Parliament by 31 May in the reporting year.
(4)In this section, “reporting year” means 2025 and each third year thereafter.