Revenues and benefits
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Administer Discretionary Housing Payments
Councils can consider Discretionary Housing Payments (DHPs) for people receiving Housing Benefit or Universal Credit who still need help with rent. -
Levy and collect Non Domestic Rates (NDRS)
Councils must levy and collect Non-Domestic Rates (NDRs) from businesses and other non-residential properties in their area. -
Administer Housing Benefit
Councils must administer Housing Benefit to people on low incomes to help them with their rent. -
Administer the Scottish Welfare Fund
Councils must administer the Scottish Welfare Fund, which provides small grants to help people in crisis or facing difficult situations. -
Levy and collect Council Tax
Councils must levy and collect Council Tax from households to help pay for local services like schools, roads, and waste collection. -
Publish Council Tax notice in the local press
Councils must publish a Council Tax notice in the local press each year to inform residents about the tax rates for the coming year. -
Administer the Council Tax Reduction Scheme
Councils must administer the Council Tax Reduction Scheme to help people on low incomes pay their Council Tax bills. -
Establish an energy efficiency discount scheme
Councils may establish an energy efficiency discount scheme to reduce Council Tax bills for homes that are more energy efficient. -
Appoint an assessor and make up a valuation roll
Councils must appoint a qualified assessor to determine the value of all properties in their area and create a valuation roll, which is a detailed list showing the assessed value of each property. -
Administer Empty Property Relief and Other NDR Reliefs
Councils are responsible for applying discounts or exemptions to business rates when certain conditions are met. -
Prevent and investigate fraud
Councils work to stop people from cheating the system and taking money or services they’re not entitled to. -
Recover debt and exercise enforcement powers responsibly
Councils have the power to recover money that is owed to them, such as unpaid council tax, rent, business rates, or other charges.