---
title: "Review and Verification of Entitlement to Council Tax Single Person Discount and Second Home Classification"
ocid: "ocds-r6ebe6-0000830220"
canonical_url: "https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000830220"
markdown_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000830220.md"
json_url: "https://d3tenders.com/contract/ocds-r6ebe6-0000830220.json"
source: "Public Contracts Scotland"
current_stage: "Tender"
buyer: "ARGYLL AND BUTE COUNCIL"
published: "2026-05-01"
---

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

Buyer: ARGYLL AND BUTE COUNCIL  
Current stage: Tender  
OCID: ocds-r6ebe6-0000830220

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## Summary

Argyll and Bute Council is initiating an open procurement tender for services to review and verify entitlement to Council Tax Single Person Discount (SPD) and Second Home classifications, as well as ensure alignment with sole and main residence status. The project will commence with a full canvass starting on 30 June 2026, followed by regular reviews throughout the contract's duration. Located in Argyll & Bute, the council is seeking an established provider capable of delivering service solutions to maximise revenue collection and minimise fraud. The tender closes on 26 May 2026, with the award period starting from 1 June 2026. The tender is part of the 'General Public Services' industry category and involves an investment of £45,000.

This tender offers substantial opportunities for businesses specialising in auditing, consultancy, and data analysis services, particularly those with a focus on public sector compliance and fraud prevention. Companies that can provide efficient data management and analytical solutions are particularly suited for this tender. Aside from financial growth, engagement with this project can enhance the contractor’s portfolio due to its potential impact on public service delivery and community confidence. The procurement process demands an open procedure, allowing businesses with relevant expertise to showcase their capabilities in a competitive environment. This tender also considers community benefits, providing further avenues for the supplier’s local engagement and corporate responsibility initiatives.

## Notice

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.. Full details of this requirement are enclosed in the attached ITT Document.

Renewal: Option to extend for a further 12 months.

## Key Details

| Field | Value |
| --- | --- |
| Publication source | Public Contracts Scotland |
| Latest notice | https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555072 |
| Notice type | PCS Notice - Website Contract Notice |
| Procurement type | Standard |
| Procurement category | Services |
| Procurement method | Open |
| Procurement method details | Open procedure |
| Tender suitability | Not specified |
| Awardee scale | Not specified |
| All stages | Tender |

## Dates

| Field | Value |
| --- | --- |
| Publication date | 1 May 2026 |
| Submission deadline | 26 May 2026 |
| Future notice date | Not specified |
| Award date | Not specified |
| Contract period | Not specified |
| Recurrence | Not specified |

## Values

| Field | Value |
| --- | --- |
| Tender value | £45,000 |
| Lots value | £45,000 |
| Awards value | Not specified |
| Contracts value | Not specified |

## Status

| Field | Value |
| --- | --- |
| Tender status | Active |
| Lots status | Active |
| Awards status | Not specified |
| Contracts status | Not specified |

## Buyer

| Field | Value |
| --- | --- |
| Main buyer | ARGYLL AND BUTE COUNCIL |
| Locality | LOCHGILPHEAD |
| Post town | Paisley |
| Postcode | PA31 8RT |
| Country | Scotland |
| ITL 1 | TLM Scotland |
| ITL 2 | TLM2 Highlands and Islands |
| ITL 3 | TLM20 Highlands and Islands |
| Local authority | Argyll and Bute |
| Electoral ward | Mid Argyll |
| Westminster constituency | Argyll, Bute and South Lochaber |
| Delivery location | TLM63 Lochaber, Skye and Lochalsh, Arran and Cumbrae, and Argyll and Bute |

## CPV Codes

### Divisions

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

### Codes

- 79221000 - Tax consultancy services

## Release History

- 1 May 2026 at 00:00 - Tender - PCS Notice - Website Contract Notice - https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555072

## Documents

- https://www.publiccontractsscotland.gov.uk/search/show/search_view.aspx?ID=MAY555072
  Review and Verification of Entitlement to Council Tax Single Person Discount and Second Home Classification - 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.

## Notice URLs

- http://
- http://www.argyll-bute.gov.uk
- http://www.publiccontractsscotland.gov.uk
- https://api.publiccontractsscotland.gov.uk/v1/Notice?id=ocds-r6ebe6-0000830220
- https://www.gov.scot/policies/public-sector-procurement/community-benefits-in-procurement/
- https://www.publiccontractsscotland.gov.uk/Search/Search_Switch.aspx?ID=830220
- https://www.publiccontractsscotland.gov.uk/sitehelp/help_guides.aspx

## Provenance

This Markdown file is an alternate public rendering of the D3 Tenders contract record. The canonical page is https://d3tenders.com/contract/?ocid=ocds-r6ebe6-0000830220. The underlying structured data is available as OCDS JSON at https://d3tenders.com/contract/ocds-r6ebe6-0000830220.json.