Key Performance Indicators

At its meeting on 26 June 2009 the Board agreed to publication of its Public Performance Report for 2008/2009 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 nine 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 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.

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.

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.

In presenting his 2007/2008 Report to the Board the Assessor noted that figures for the Valuation Roll showed the general level of activity had been maintained throughout the valuation area although there had been an increase in terms of numbers dealt with in Aberdeen. Performance in Aberdeenshire showed a 10 point increase. This was 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 showed slightly lowered activity, particularly in Aberdeen, but overall performance had marginally improved, particularly in Aberdeenshire and Moray.

Previous practice had been to review performance targets on a 3 yearly cycle and the Board agreed to maintain this approach. 

In presenting his 2008/2009 Report the Assessor commented that although Valuation Roll performance had improved overall and perhaps merited the normal three yearly review of targets he was conscious that this was his final report prior to retiral and that, together with the likely impact of preparation for the 2010 Revaluation he was minded to suggest no change for 2009/2010 so as to allow his successor to review matters next year. In addition there were issues in relation to performance outwith Aberdeen which the new Assessor would wish to address.

So far as Council Tax was concerned the Report showed a slight drop in both numbers of entries for new properties and in performance levels but this was attributed to specific identified issues. Against a general background of improved performance the Report suggested setting revised targets as follows.

The recommendations contained in the Report were approved.

© Grampian Valuation Joint Board 2010

Privacy Policy

Disclaimer