This public procurement record has 1 release in its history.

Award

05 Aug 2026 at 16:08

Summary of the contracting process

The Scottish Government, on behalf of the Scottish Ministers, commissioned analysis of responses to a public consultation on introducing two new high-value property bands for council tax, described as a ‘Mansion Tax’. The work covers research and social research services, including the analysis and interpretation of consultation responses to inform policy on council tax bands for high-value properties. The buying organisation is the Scottish Government. The contracting process identifies a single supplier, The Lines Between Ltd, as the organisation undertaking the analysis. The requirement is therefore suited to research consultancies and specialist analytical providers with experience of handling public consultations, analysing qualitative and quantitative responses, and producing evidence to support government policy decisions.

This procurement has been awarded and the contract is active. It used a direct award to a single supplier without competition. The contract was signed on 8 April 2026 and has an awarded value of £20,000. The selected supplier is The Lines Between Ltd. The procurement concerns one requirement rather than separate lots, and one bid was recorded. The service category is research, with CPV classifications for research services and social research services. The tender record shows a process start date of 8 June 2026. The award covers analysis of public consultation responses on proposed high-value council tax property bands. The published outcome identifies The Lines Between Ltd as the successful supplier.

For a future requirement of this kind, credible suppliers would need to combine public consultation delivery and analysis with strong social research capability. Relevant experience would include designing or applying robust methods for coding and interpreting consultation responses, handling large or complex datasets, identifying themes and representative views, and presenting findings clearly for policy and ministerial decision-making. Suppliers should be able to demonstrate independence, sound analytical judgement, quality assurance and the ability to turn public feedback into concise, defensible evidence. Experience of UK public-sector policy, taxation, housing or other politically sensitive consultation subjects would strengthen a proposition. The relatively focused assignment suits a specialist research consultancy or a larger provider able to allocate experienced analysts and deliver a clear, evidence-based report.

How relevant is this notice?

Notice Information

Notice Title

Award of High Value Property Bands Consultation Analysis

Notice Description

The Scottish Government (SG), on behalf of the Scottish Ministers, wishes to commission a contractor to undertake the analysis of responses to a public consultation on the introduction of two new high value property bands for council tax (a 'Mansion Tax').

Notice Details

Publication & Lifecycle

Open Contracting ID
ocds-r6ebe6-0000836834
Publication Source
Public Contracts Scotland
Latest Notice
https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=AUG561684
Current Stage
Award
All Stages
Award

Procurement Classification

Notice Type
PCS Notice - Quick Quote Award
Procurement Type
Standard
Procurement Category
Services
Procurement Method
Direct
Procurement Method Details
The contract is awarded to a single supplier without competition.
Tender Suitability
Not specified
Awardee Scale
Not specified

Common Procurement Vocabulary (CPV)

CPV Divisions

73 - Research and development services and related consultancy services

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


CPV Codes

73110000 - Research services

79315000 - Social research services

Notice Value(s)

Tender Value
Not specified
Lots Value
Not specified
Awards Value
£20,000 Under £100K
Contracts Value
Not specified

Notice Dates

Publication Date
5 Aug 20262 months ago
Submission Deadline
Not specified
Future Notice Date
Not specified
Award Date
Not specified
Contract Period
Not specified - Not specified
Recurrence
Not specified

Notice Status

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

Buyer & Supplier

Contracting Authority (Buyer)

Main Buyer
Scottish Government
Additional Buyers

Angus Council

Argyll and Bute Council

Clackmannanshire Council

East Lothian Council

Environmental Standards Scotland

Falkirk Council

Fife Council

Forestry and Land Scotland

Forth Valley College

NHS Fife

NHS Greater Glasgow and Clyde

NHS Tayside

North Lanarkshire Council

Perth & Kinross Council

Public Health Scotland

Registers of Scotland

Social Care and Social Work Improvement Scotland (Care Inspectorate)

Social Security Scotland

UHI Moray

University of Glasgow

Zero Waste Scotland Ltd

Contact Name
Available with D3 Tenders Premium →
Contact Email
Available with D3 Tenders Premium →
Contact Phone
Available with D3 Tenders Premium →

Buyer Location

Locality
GLASGOW
Postcode
G2 8LU
Postcode Area
Glasgow
Country
Scotland

Major Region (ITL 1)
TLM Scotland
Basic Region (ITL 2)
TLM3 West Central Scotland
Small Region (ITL 3)
TLM32 Glasgow City
Delivery Location
Not specified

Local Authority
Glasgow City
Electoral Ward
Anderston/City/Yorkhill
Westminster Constituency
Glasgow North

Supplier Information

Number of Suppliers
50
Supplier Names

The Lines Between Ltd.

GR Taxis

rreidminibus

Premier taxis

ac's taxis

Lorien Resourcing Ltd

Mott MacDonald

WSP UK Limited

Ramboll UK Limited

Perth Radio Taxis Limited

D&J Taxis

Ace Taxis Perth Ltd

The Media Shop Scotland Ltd

Democracy Counts Ltd

Alpha Projects

Jacobs UK Ltd

Ernst & Young LLP

People Asset Management Ltd

Computacenter

STARK Building Materials UK Ltd

SIG ROOFING & ROOFLINE

Green Marine(UK) Ltd

Auto Services Perth Ltd

Nova Biomedical

Access UK Ltd

Arcadis LLP

AECOM

BT PLC

Softcat Plc

TSJ DataTec Ltd

Form by Thought Ltd

Quo Imus Limited

WESTEND FLOORING SPECIALISTS LTD

ESRI (UK)

Venesky Brown Ltd

ForgeFront

Brownriggs

Playscapes Scotland Ltd

Hays Specialist Recruitment Ltd

Fraser of Allander, University of Strathclyde

Montagu Evans LLP

YNG Media Group Ltd operating as Speakeasy Productions

Fothergill Training & Consulting

Harvey Nash

MEL Research

Resource Futures

BFS Group Ltd

National Centre for Social Research

Get Up to Speed Ltd

Phoenix Software

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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