Assessors assert that they are merely applying existing legislation and cannot act without further instruction or legislative change.
“Assessors are applying the legislation as it stands.” Heather Honeyman, President Scottish Assessors Association, 9th May 2020
Meanwhile, ministers maintain that Assessors are independent and therefore beyond intervention. This creates a troubling Catch-22, which we sincerely hope can be resolved through urgent and pragmatic leadership.
As the data provided in the recent written parliamentary answer (S6W-37290) clearly illustrates (attached), there is a sharp and unprecedented anomaly in the number of properties removed from the valuation roll in 2023–2024 — more than double any previous year, with 3,810 removals compared to 1,540 in 2022–2023. This outlier cannot be ignored.
We continue to fully support the original intent of the legislation. However, this significant deviation in its implementation must now be addressed to restore consistency, fairness, and confidence in the system.