Freedom of Information Publication Schemes
Text size : T T T Speech Enabled : click here
Publication Scheme : Assessor for Ayrshire Valuation Joint Board
2.3 Assessor as a Statutory Official
In order for any taxation system to be administered in an effective manner it is essential that the public perception is one of integrity and even-handed application.
Although the Scottish Executive, through the Scottish Parliament, establishes the Statutory regime and Assessors are appointed by the Local Authorities, they are recognised as having a degree of independence in the valuations that they make. Individual valuations are not therefore determined by the Parliament or the Local Authorities but by the Assessors. There is a right of appeal to a range of bodies who, again, act independently of Central and Local Government.
Assessors account directly to taxpayers and electors for their actions. In terms of their Statutory remit, independent adjudication is an integral part of the process. Where maladministration is an issue there is open resort to the Office of the Ombudsman.
2.4 Link with Local Area
There is a very strong perception amongst the public that both Non-domestic Rates and Council Tax are local taxes.
In these circumstances, there is an expectation that these taxes will be administered and accountable through local offices and, if required, redress may be obtained by applying to a Local Committee or Tribunal. Assessors are perceived to be accountable to the local taxpayers and non-domestic taxpayers.
2.5 Links with Director of Finance
Assessors liaise closely with the Director(s) of Finance for the relevant Council(s) or Revenue and Benefits Officers. This direct local contact promotes the smooth administration of the process from valuation to the eventual billing of the Council Taxpayer or Ratepayer thus ensuring the public receives notification of any change in liability as quickly and accurately as possible.
Summary
Assessors, in their three main roles act as independent officials, directly charged with implementing Statutory regimes subject to the direction of independent appellate bodies. Their scope for action, their workloads and timetables are largely governed by Statute. Councils and Joint Boards are responsible for the appointment and funding of Assessors and Electoral Registration Officers. Administrative oversight is provided by the appointing bodies as well as by internal and external auditors.
3.0 Right of Access
The Freedom of Information (Scotland) Act, 2002 in section 1, gives a general right of access to all types of recorded information held by Scottish Public Authorities, sets out exemptions from that right and places a number of obligations on Public Authorities. From January 1st 2005 any person who makes a request to a Public Authority for information must be informed whether the Public Authority holds that information and, subject to certain exemptions, be supplied with that information. Section 1 comes into force on 1st January 2005.
Individuals already have the right of access to information about themselves, under the Data Protection Act, 1998. As far as Public Authorities are concerned, the Freedom of Information (Scotland) Act will greatly extend this right from January 1st 2005.
In addition to the general right of access in section1, public authorities are required to adopt and maintain a publication scheme setting out the classes of information it publishes, or intends to publish, the manner in which it intends to publish the information and whether a charge will be made for the information. The purpose of a Scheme is to ensure a significant amount of information is available, without the need for a specific request. Schemes are intended to encourage organisations to publish more information pro-actively and to develop a greater culture of openness. Assessors and Valuation Joint Boards are each required to have an approved Publication Scheme in place by the end of June 2004.
Copies of the Schemes are available at the local offices, libraries within the local area or by linking to the website - www.ayrshire-vjb.gov.uk
The Act will be enforced by the Scottish Information Commissioner. Contact details provided below:-
Kevin Dunion, OBE,
Scottish Information Commissioner,
Kinburn Castle,
Doubledykes Road,
St. Andrews.
Fife. KY16 9DS
Tel: 01334 464610
E-Mail: enquiries@itspublicknowledge.info
Web: www.itspublicknowledge.info/
Click here to go back to the Freedom of Information Publication Schemes index page.
This page last updated : October 2007