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

Argyll and Bute Council

This public procurement record has 2 releases in its history.

Award

19 Aug 2026 at 01:00

PCS Notice - Website Contract Award Notice
Tender

01 May 2026 at 01:00

PCS Notice - Website Contract Notice
Summary of the contracting process

Argyll and Bute Council procured a specialist council tax review and verification service covering Argyll and Bute. The work concerns checking entitlement to the 25% Single Person Discount, reviewing second-home classifications, aligning records with sole and main residence status, and identifying incorrect or potentially fraudulent claims. The supplier is expected to carry out an initial full canvass, followed by rolling and periodic reviews. The Council will provide electronic data covering taxpayers receiving the discount, existing second-home classifications and the wider council tax base, representing approximately 50,000 properties. The purpose is to ensure discounts and premiums are correctly applied, improve property classification accuracy, maximise revenue collection, and reduce fraud and error. This is a services contract, classified under CPV 79221000 for accounting review services.

The procurement is complete and was run as a single-lot open procedure. The tender submission deadline was 26 May 2026 at 17:00, with evaluation scheduled from 1 June 2026 and the initial canvass expected to begin on 30 June 2026. Argyll and Bute Council awarded the lot to Liberata UK Ltd on 11 August 2026, and the contract is active. The planned contract period is 1,080 days, with an option to extend by a further 12 months. The estimated tender value was £45,000, but the signed contract records £519.95 and the Council states that the total value is currently unknown because payment operates through agreed rates per discount cancellation and second-home premium application. One electronic bid was received; variants were not allowed and bids had to remain valid for 120 days.

This opportunity demonstrates demand from Argyll and Bute Council for suppliers that can combine council tax data analysis, entitlement verification and ongoing case review. A credible competitor would need to process large electronic taxpayer datasets, assess sole and main residence status, identify possible second homes, and distinguish genuine claims from error or fraud. The service also requires practical understanding of how discounts, second-home classifications and premiums affect local taxation and revenue collection. Suppliers should be able to deliver an initial authority-wide data exercise and sustain accurate rolling and periodic reviews afterwards. Strong case-management, data-quality controls, secure handling of sensitive personal and financial information, and clear evidence to support changes to classifications would be important capabilities when this requirement returns to market.

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Notice Information

Notice Title

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

Notice 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 Information

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.

Renewal: Option to extend for a further 12 months.

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000830220
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG562650
Current Stage
Award
All Stages
Tender, Award

Procurement Classification

Notice Type
PCS Notice - Website Contract Award Notice
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Open
Procurement Method Details
Open procedure
Tender Suitability
Not specified
Awardee Scale
Large

Common Procurement Vocabulary (CPV)

CPV Divisions

79 - Business services: law, marketing, consulting, recruitment, printing and security

CPV Codes

79221000 - Tax consultancy services

Notice Value(s)

Tender Value
£45,000 Under £100K
Lots Value
£45,000 Under £100K
Awards Value
Not specified
Contracts Value
£519 Under £100K

Notice Dates

Publication Date
19 Aug 20261 weeks ago
Submission Deadline
26 May 2026Expired
Future Notice Date
Not specified
Award Date
11 Aug 20262 weeks ago
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Argyll and Bute Council
Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
LOCHGILPHEAD
Postcode
PA31 8RT
Postcode Area
Paisley
Country
Scotland
Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM2 Highlands and Islands
Small Region (ITL 3)
TLM20 Highlands and Islands
Delivery Location
TLM63 Lochaber, Skye and Lochalsh, Arran and Cumbrae, and Argyll and Bute
Local Authority
Argyll and Bute
Electoral Ward
Mid Argyll
Westminster Constituency
Argyll, Bute and South Lochaber

Supplier Information

Number of Suppliers
1
Supplier Name

Liberata UK Ltd

Further Information

Notice Documents

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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