Abridged Report
Glen Bramley, Noah Kofi Karley, Francoise Rutherford and Fiona Wager, Heriot Watt University
Centre for Research into Socially Inclusive Services ( CRSIS)
ISBN 0 7559 61390 (Web only publication)
This document is also available in pdf format (480k)
Contents
Acknowledgements
Executive Summary
Chapter 1 Introduction
Key Point Summary
Context
Study Objectives
Policy and Research Background
Research Methods Overview
Chapter 2 Issues and Structures
Key Point Summary
What Do We Mean By 'Non-Payment'?
Enforcement Systems in Scotland, England and Wales
Follow-Up From 'It Pays to Pay' in Scotland
Other Room for Improvement
Chapter 3 Statistical Analysis
Key Point Summary
Introduction to Statistical Analysis
Development of the Statistical Analysis
Results At Local Authority Level
Results for England, Wales and Scotland
Results At Ward Level (Scotland)
Related Results At Individual Level
Chapter 4 Perspectives on Non-Payment
Key Point Summary
Local Officials' Perspectives on Non-Payment
Chapter 5 Non-Payers' Characteristics and Attitudes
Key Point Summary
Qualitative Survey of Non-Payers
Reasons for Non-Payment
Views on Council Tax Administration
Broader Attitudes and Council Tax
Chapter 6 Collection Process Issues
Key Point Summary
Strategic Outlook
Management Tools
Process Management
Recovery and Enforcement
Administration of Council Tax Benefits
Key Factors in Process Improvement
Chapter 7 Conclusions and Recommendations
Principal Conclusions
Recommendations for Policy
Recommendations for Practice
Annex 1 References and Bibliography
Annex 2 Abbreviations and Acronyms
The views expressed in this report are those of the researcher and
do not necessarily represent those of the Department or Scottish Ministers.
A full version of the report on which this abridged version is based
is available from the Local Government and Public Services Reform
Research Branch, Finance and Central Services Department,
Scottish Executive, 2J South, Victoria Quay, Edinburgh EH6 6QQ.
Email requests may be sent tofcsdresearch@scotland.gsi.gov.uk
For telephone requests, please call 0131 244 4943