Acknowledgements
The authors would like to express their thanks to all those who have participated and contributed to this research study and the production of the final report.
A particular thanks is extended to the case study local authorities whose supportive co-operation and participation have contributed so greatly to the conduct of the research.
Sincere thanks to the respondents to the qualitative survey with non-payers for their positive response to and participation in the research.
Finally, our thanks to members of the Advisory Group and to staff at the Scottish Executive, for their role in steering the research process from inception to final report stage.