At its meeting on 20 June 2008 the Board agreed to publication of its Public Performance Report for 2007/2008 on the website and to advise the three constituent authorities accordingly.
In presenting the report to the Board the Assessor explained that Key Performance Indicators had been recorded for eight years in relation to work on the Valuation Roll and Council Tax Lists. These are restricted essentially to new and altered entries in the case of the Valuation Roll and new entries in the case of the Council Tax List. They do not therefore represent the Department’s entire workload in maintaining these property based registers.
Performance Indicators are not recorded in relation to Electoral Registration because of the change over from a single annual canvass to a system of rolling registration which was in the course of being introduced when performance measurement for the Department’s other activities began. The Electoral Commission are however reviewing the introduction of national performance targets.
Performance
in maintaining the Valuation Roll and Council Tax List varies as between
Divisional offices and reflects the physical and geographic differences
across the Valuation Area as well as resource availability throughout
the Department. Separate figures are provided by Division
and Authority for Valuation Roll and
Council Tax performance.
The department’s KPIs were the subject of prior discussion between the Scottish Assessors’ Association and the Scottish Executive. Whilst some are quantitative and express the workload of the Department in overall terms others measure the quality of the Department’s service to stakeholders..
Ratepayers and Council Taxpayers are billed by their local councils
on the basis of rateable values or valuation bands provided by the
Assessor. Undue delay between the Effective Date of the entry and issue
of the Valuation or Council Tax Notice means a reduction in the time
available for payment of the bill and increased instalment payments.
Non-domestic Valuation and Council Tax Banding are re-active
processes and highly dependant on the quality and speed of information
provided by stakeholders. The targets set for performance recognise
these factors but attempt to minimise the possibility of delay in the
notification process.
Performance targets were first set in 2000/2001 and reviewed in 2003/2004 as detailed below.
| Valuation Roll Time Frame |
< 3 months |
3-6 months |
> 6 Months |
| Targets |
00/01 |
03/04 |
35% |
40% |
30% |
30% |
35% |
30% |
| Council Tax Time Frame |
< 3 months |
3-6 months |
> 6 Months |
| Targets |
00/01 |
03/04 |
80% |
85% |
15% |
10% |
5% |
5% |
Although performance, particularly in relation to Valuation Roll, continued to improve during 2005/2006 the Assessor explained that 2004/2005 had been affected by the cyclical nature of the departments workload, in particular preparation for Revaluation and that increased appeal activity during 2006/2007 would have a detrimental effect. The Board in recognising this problem agreed to revised Valuation Roll performance targets for 2006/2007 as noted below.
| < 3 months |
3 - 6 months |
> 6 months |
| 50% |
25% |
25% |
Council tax performance is less affected by the cyclical nature of the department’s workload and at currently achieved levels it was recognised that there was little scope for improvement. The Board however recognised that current targets are being surpassed and accordingly agreed to revise Council Tax performance targets for 2006/2007 as follows.
| < 3 months |
3 - 6 months |
> 6 months |
| 88% |
8% |
4% |
In presenting his 2007/2008 Report to the Board the Assessor noted that figures for the Valuation Roll show the general level of activity has been maintained throughout the valuation area although there has been an increase in terms of numbers dealt with in Aberdeen. Performance in Aberdeenshire shows a 10 point increase. This is down to improved performance in relation to less experienced staff gaining in experience and in the filling of vacant posts, albeit at graduate level. The position in relation to Council Tax shows slightly lowered activity, particularly in Aberdeen, but overall performance has marginally improved, particularly in Aberdeenshire and Moray.
Previous practice has been to review performance targets on a 3 yearly cycle and the Board agreed to maintain this approach. Performance has improved over time although, particularly in relation to Council Tax, the Assessor commented that it is likely a ceiling has been reached.
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