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Public performance reports

Council Tax administration and collection

The Council Plan Connect, outlines our objectives for 2017-22.  Connect ambitions and objectives should not be seen in isolation, they interact with each other and as we achieve success in one, we move closer to success in others.  In delivering our vision to ‘improve the quality of life of everyone in South Lanarkshire’ our ambitions show how our work links with our partners including our Community Planning Partners.

Each year we produce an Annual Performance Report which details how we have performed in achieving our Connect objectives. To complement the Annual Performance Report we have created a suite of individual Public Performance Reports.  This report outlines the performance in relation to our council tax administration and collection service.

Council Tax administration and collection

The council is responsible for the administration and collection of Council Tax from the council's 148,000 households. 

  • Council Tax is a property based tax where charges are dependent on the value of the property 
  • Council Tax contributes 18% of South Lanarkshire Council's budget

Council Tax collection

Council Tax Collection –  Target 95.8%

What this means This indicator measures the percentage of income due from Council Tax, for the year that was received, by the end of the year. This is generally described as "in-year" collection performance.
Why this matters

Council Tax collection contributes to the council's budget, and improvements in collection performance generates more money to invest in frontline services.

Our performance and how we compare Comparator 2014-15 2015-16 2016-17 Are we improving?




Scotland 95.4% 95.7% 95.8%
How we have performed in improving this public service The council achieved its target collection rate in 2016-17 and our performance was above the Scottish average. In fact, we ranked 15th out of 32 Scottish councils.

Cost of Council Tax collection

Cost of collecting Council Tax per dwelling – Target £10.25

What this means This indicator measures the average cost of administration and collection of Council Tax across all council dwellings. It is calculated by dividing the gross costs of Council Tax administration by the number of households in the local authority area at the end of the year.
Why this matters

Although it is important to achieve improvements in Council Tax collection performance, we have to demonstrate that we are working efficiently and minimising administrative costs. 

Our performance and how we compare Comparator 2014-15 2015-16 2016-17 Are we improving?




Scotland £10.95 £10.34 £9.09
How we have performed in improving this public service The council achieved its target in 2016-17. The cost of collecting Council Tax has decreased by £0.39 (5%) between 2015-16 and 2016-17 which indicates that the council is becoming more efficient in terms of the cost of collecting Council Tax. Our collection costs were  £1.88 (21%) less than the Scottish average and we were ranked 9th out of 32 Scottish councils.

Customer satisfaction

We carried out a survey of Council Tax payers in January 2015 to establish our customer satisfaction levels and identify potential areas for improvement. 82% of customers found the Council Tax service to be helpful and 79% of customers were satisfied with how quickly we responded to their enquiry. We have taken forward some recommendations from the survey to improve the customer experience, including a review of all our correspondence and a pilot project to allow our customers to view their Council Tax account online. We will be carrying out a follow up survey in 2017 to identify any improvements in customer satisfaction levels.

Achieving Best Value

We regularly benchmark our collection performance against other local authorities, especially those of similar size and demographics. The council is a member of the Institute of Revenues, Rating and Valuation (IRRV), and attends the quarterly Revenues Forum to share good practice. The council intends to participate in the IRRV’s new national Council Tax benchmarking service from 2017-18.

Further information

Follow the links to our website for further information about services and how to access them:

Council Tax
Housing benefit and council tax reduction application

Resource Plans are prepared each year by all council Resources to outline the key developments they intend to take forward in the year. Performance and actions relating to Council Tax can be found in the Finance and Corporate Resource Plan.

Twice a year, performance reports are presented to council committees on progress against the Resource Plans. In addition, reports detailing progress against the Council Plan Connect objectives are prepared – see Quarter 2 and Quarter 4 performance reports for further information. More information on our objectives can be found in the  Council Plan Connect and also the Annual Performance Report.

The information contained within this report reflects the position based on the data available at the time of publication (March 2018)