Award

The provision of a research project into Multiple Dwellings Relief Evaluation

H M REVENUE & CUSTOMS

This public procurement record has 2 releases in its history.

AwardUpdate

21 Feb 2023 at 09:57

Award Notice
Award

21 Feb 2023 at 09:54

Award Notice
Summary of the contracting process

The H M Revenue & Customs has awarded a contract for the provision of a research project into Multiple Dwellings Relief Evaluation. The contract falls under the industry category of research services. It was awarded through a direct procurement method with the procurement stage already completed. The contract value is GBP 239,820, and the contract period starts on February 20, 2023, and ends on February 19, 2024.

This tender for a research project into Multiple Dwellings Relief Evaluation presents an opportunity for businesses in the research services sector. SMEs in the research industry that can provide econometrics, quantitative research, and qualitative research are well-suited to compete. The evaluation aims to assess the social and economic impact of high-cost tax reliefs offered by HMRC, potentially leading to further business growth for successful contractors.

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Notice Information

Notice Title

The provision of a research project into Multiple Dwellings Relief Evaluation

Notice Description

This is a KAI Social Research contract intended to be let through Research Marketplace to evaluate MDR. In February 2020, the National Audit Office (NAO) published a report regarding HMRC tax reliefs. In particular, the report focused on non-structural tax reliefs, in which HMRC opt not to collect tax in order to pursue social or economic objectives. This report contained several recommendations for assessing and monitoring the performance of these tax reliefs, including the need for HMRC to 'develop a robust methodology to assess the value for money of different types of tax expenditures' and a 'systematic approach to the evaluation of tax expenditures'. In response to the NAO's recommendation, we developed a tax relief evaluation programme. The proposed programme focuses on the costliest non-structural reliefs with a behavioural element and other reliefs of this nature that have seen big changes in cost or profile. This current evaluation focuses on the MDR. This is a relief that can be claimed when someone buys more than one dwelling or where a transaction or a number of linked transactions include freehold or leasehold interests in more than one dwelling. MDR has recently been recosted, this recosting suggests the value of the relief is significantly higher than originally anticipated and therefore, it has been considered high priority for evaluation. The process described here will draw upon external expertise to develop and conduct a robust project for meeting these recommendations in evaluating the schemes. In order to fulfill this goal, contractors will be asked to: a) Develop a detailed and appropriate proposal for conducting this evaluation. We expect this to include econometrics, quantitative research and qualitative research; b) Work closely with project leads at HMRC and HMT to deliver high-quality evaluation at pace, including recruitment, data collection and analysis; and c) Provide a detailed final report of analytic findings answering a range of evaluation aims and questions which have been agreed with HMRC and HMT project leads in advance at the beginning of the project. The purpose of this evaluation is to conduct a rigorous assessment of the schemes in terms of both social and economic impact, providing insight into the effectiveness of high-cost tax reliefs that HMRC offers. Not completing this evaluation of the schemes may put HMRC at risk of public criticism for not proactively responding to the NAO's recommendations.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-b5fd17-78360b14-ff6f-43d2-9f16-435063d26d5d
Publication Source
Contracts Finder
Latest Notice
https://www.contractsfinder.service.gov.uk/Notice/1dc13059-30bf-4610-affa-d799d213fd36
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
Award Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Direct
Procurement Method Details
Single tender action (below threshold)
Tender Suitability
SME
Awardee Scale
SME

Common Procurement Vocabulary (CPV)

CPV Divisions

73 - Research and development services and related consultancy services

CPV Codes

73110000 - Research services

Notice Value(s)

Tender Value
£239,820 £100K-£500K
Lots Value
Not specified
Awards Value
£239,820 £100K-£500K
Contracts Value
Not specified

Notice Dates

Publication Date
21 Feb 20233 years ago
Submission Deadline
30 Jan 2023Expired
Future Notice Date
Not specified
Award Date
20 Feb 20233 years ago
Contract Period
20 Feb 2023 - 19 Feb 2024 6-12 months
Recurrence
Not specified

Notice Status

Tender Status
Complete
Lots Status
Not Specified
Awards Status
Active
Contracts Status
Not Specified

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
H M REVENUE & CUSTOMS
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
SALFORD
Postcode
M3 5BS
Post Town
Manchester
Country
England
Major Region (ITL 1)
TLD North West (England)
Basic Region (ITL 2)
TLD3 Greater Manchester
Small Region (ITL 3)
TLD34 Greater Manchester South West
Delivery Location
Not specified
Local Authority
Salford
Electoral Ward
Blackfriars & Trinity
Westminster Constituency
Salford

Supplier Information

Number of Suppliers
1
Supplier Name

IFF RESEARCH

Further Information

Open Contracting Data Standard (OCDS)

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The Open Contracting Data Standard (OCDS) is a framework designed to increase transparency and access to public procurement data in the public sector. It is widely used by governments and organisations worldwide to report on procurement processes and contracts. 

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