Review and Verification of Entitlement to Council Tax Single Person Discount and Second Home Classification

Description

Returns are invited for the provision of services to support the review, verification and ongoing monitoring of Council Tax Single Person Discount (SPD) and Second Home classifications, including alignment with sole and main residence status. This includes: - Verification of SPD entitlement - Review of second home classifications - Alignment with sole and main residence status - Identification of incorrect or potentially fraudulent claims The Council is seeking delivery of an initial full canvass followed by a programme of rolling and periodic full reviews. The initial canvass is expected to commence from 30 June 2026, with subsequent review activity delivered throughout the contract period. Lot 1: The Council will provide electronic datasets of all taxpayers currently in receipt of 25% Single Person Discount for Council Tax together with data relating to existing second home classifications and the wider Council Tax base (approximately 50,000 properties), to support identification of both existing and potential second homes. Argyll and Bute Council is seeking to ensure that: - Discounts are correctly applied - Premiums are correctly applied - Property classifications are accurate - Revenue collection is maximised - Fraud and error are minimised Full details of this requirement are enclosed in the attached ITT Document.