Freedom of Information Publication Schemes

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Publication Scheme : Assessor for Ayrshire Valuation Joint Board

2.1	Services Provided
	2.1.1 Valuation Roll
	In Statutory terms, a general Revaluation of all non-domestic properties is required to take place every five years. This necessitates a complete reappraisal, by the Assessor, of the values shown for all properties in the Roll to reflect the movement in property values over the previous five years. Each ratepayer has a right of appeal against the valuation issued by the Assessor and considerable resources are devoted to the disposal of such appeals. The latest Revaluation took effect from 1st April, 2005 and is the ninth to take place in Scotland since the modern rating regime was established with the passing of the Valuation and Rating Scotland Act, 1956. Assessors maintain the Valuation Roll between Revaluations by inserting new properties, deleting demolished properties and amending entries to reflect extensions, part demolitions etc.
	2.1.2 Council Tax Valuation List
	Assessors are responsible for compiling a Council Tax List showing each house, or “dwelling”, located within the area of the Authority, which indicates the valuation band into which the property falls. There are eight bands of value, ranging from Band A (properties with a value not exceeding £27,000) to Band H (properties with a value exceeding £212,000). Every new Council Taxpayer has a right of appeal against the banding proposed by the Assessor. In addition, the Assessor maintains the Valuation List by inserting entries for new properties, deleting entries for those which have been demolished, amending entries to reflect, for example, houses which have been sub-divided or those extended and subsequently sold.
	2.1.3 Electoral Registration
	Where the Assessor also holds the office of Electoral Registration Officer, he is responsible for the annual production of the Register of Electors, which includes an entry for all persons qualified to vote. In order to prepare the Register, the Electoral Registration Officer must make a “house to house or other sufficient enquiry” to secure the names of persons entitled to be registered. In practice, enquiries are made by postal canvass. Since 2001, the Register has become a “Rolling Register” and monthly updating is permitted.

2.2 Role of the Scottish Assessors' Association

The Scottish Assessors’ Association is a body whose origins can be traced back to the Association of Lands Valuation Assessors, which was instituted in 1886. Although a voluntary organisation, all Assessors and their senior staff are members of the Association. One of the principal functions of the Association is to facilitate a consistency of approach in the administration of the rating, council tax and electoral registration services. The decisions and policies of the Association have a bearing on how decisions are made by Assessors. For this reason, Assessors have considered the public interest and decided to make some Scottish Assessors’ Association publications available, even though the Act does not cover it.

The Association works through a series of Committees and associated Working Parties, which meet in advance of periodic plenary sessions of the Association.

The Association also liaises with the Valuation Office Agency in England and Wales, the Northern Ireland Valuation Lands Agency and the Republic of Ireland Valuation Office in matters of common interest.

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This page last updated : October 2007