Revenues and service costs

Performance - council tax collection, non domestic rates, payment of invoices

Service information

For more information regarding the financial services, budgets or annual accounts of the council, or for general advice and guidance, please follow the links below.

Council tax

Non domestic rates

Annual accounts

Performance information

The latest performance results are detailed below and a key showing the symbols is included at the bottom of this page.

Collection of council tax

The following indicator measures the council's efficiency in the charging, collection, and debt recovery processes for council tax payments (including water and sewerage charges).  However, the efficiency of collection systems may be affected by the ability and willingness of the taxpayer to pay, and the extent of enforcement action taken to recover tax due. 

This indicator relates to the proportion of council tax collected only within the year in which it relates to.  The council carries out further work into future years to continue to try and collect monies due but this is not reflected in this indicator.

IndicatorIdeal directionActual 2010/11Actual 2011/12Actual 2012/13Actual 2013/14Actual 2014/15Actual 2015/16Actual 2016/17Actual 2017/18Actual 2018/19 and Progress StatusTarget 2018/19
% of council tax income collected during the yearPerformance arrow - up 94.53%94.35%93.96%93.56%93.89%93.8%93.98%94.16%

94.08%

Performance status - green

94%

 

Scotland comparisons94.74%95.08%95.16%95.23%95.46%95.66%95.83%96.00%96.01% 
Family group comparisons93.88%94.09%94.18%94.25%94.83%95.10%95.37%95.58%95.60% 
  • The Scottish average for the rate of in year collection of council tax has remained high and shown steady improvement from 94.74% in 2010/11 to 96.01% in 2018/19.  While council tax collections have improved nationally as a direct result of the council tax freeze from 2008/09 to 2016/17, this has continued despite the challenges of the economic climate and welfare reform.
  • Collection rates in 2018/19 for councils across Scotland range from 94% to 98% with a significant pattern in relation to the rurality and level of deprivation within council areas - councils with the least deprived areas generally collect the highest proportion of council tax within the year compared to councils with higher levels of deprivation reporting lower rates paid on time.
  • In North Lanarkshire, income due from council tax for the year (excluding reliefs and rebates) totalled £119,620,938 and 94.1% (£112,539,944) of this was collected during 2018/19.  This is an increase in revenue compared to last year when £1107,656,004 council tax was recovered during the year.
IndicatorIdeal directionActual 2010/11Actual 2011/12Actual 2012/13Actual 2013/14Actual 2014/15Actual 2015/16Actual 2016/17Actual 2017/18Actual 2018/19 and Progress StatusTarget 2018/19
cost of collecting council tax per dwellingPerformance arrow - down £14.88£16.73£13.96£17.36£13.78£11.49£14.47£7.66

£6.37

Performance status - blue

£10.80
Scotland comparisons£13.81£13.19£13.29£12.13£10.95£10.34£8.97£7.35£6.92 
Family group comparisons£16.41£15.98£15.94£14.13£12.64£12.21£10.06£7.25£6.73 
  • Over the period from 2010/11 to 2018/19 the cost of collecting council tax per dwelling across all councils in Scotland has reduced 56% from £15.83 to £6.92.  The range of costs (for 2018/19) varies across councils however, from £3.43 to £20.78, with smaller sized and island councils tending to report higher costs. 
  • A key factor driving the reduction in costs is the continued shift to new technology and automation, including e-billing, text reminders, and interactive voice response telephony systems.
  • The cost of collecting council tax in North Lanarkshire amounted to £993,000 for 2018/19 which works out at £6.37 for each of the council's 155,957 dwellings on the council tax register.  This is lower than our target of £10.80, and the previous year's cost of £7.66 (when the cost amounted to £1,185,000 for 154,960 dwellings). 

The volume of council tax payers who pay by direct debit continues to increase year on year' this helps to ensure a more efficient processing operation and a steady stream of income to the council.

IndicatorIdeal directionActual 2015/16Actual 2016/17Actual 2017/18Actual 2018/19Target 2018/19Progress status
payers by direct debitPerformance arrow - up 50.5%52.1%53.4%55.3%53%Performance status - blue
  • Over half (55.3%) of council tax payers have opted to pay by direct debit - we currently have 86,126 out of 155,881 signed up. 
  • This is an increase from 53.4% (82,539 out of 154,690) in the previous year.

Collection of non domestic rates

The following indicator measures the council's efficiency in billing, collecting, and debt recovery administration processes for non domestic / business rates.  However, the efficiency of collection systems may be affected by the ability and willingness of the taxpayer to pay, and the extent of enforcement action taken to recover tax due.

IndicatorIdeal directionActual 2010/11Actual 2011/12Actual 2012/13Actual 2013/14Actual 2014/15Actual 2015/16Actual 2016/17Actual 2017/18Actual 2018/19 and Progress StatusTarget 2018/19
% of non domestic rates collected during the yearPerformance arrow - up 95.1%95.16%95.01%95.26%95.54%95.60%95.60%96.07%

96.3%

Performance status - green

95.75%
  • Income due from non domestic rates for the year (excluding reliefs) totalled £115,000,000 and 96.3% (£110,743,000) of this was collected during 2018/19.  This is an increase in revenue compared to last year when £107,828,000 in rates (96.1%) was collected during the year. 

Payment of invoices

This indicator shows the percentage of invoices paid within 30 calendar days.  Thirty calendar days reflects the normal credit term period in accordance with the Late Payments of Commercial Debts (Interests) Act 1998.  The policies or approaches towards the payment of invoices, which include for example immediate payment to local suppliers or payment in accordance with agreed credit terms, will affect this indicator.  Also some invoices may not be paid within the 30 days if they are disputed.

Councils are a major purchaser of goods and services locally and nationally; this has a positive impact on the local economy.

IndicatorIdeal directionActual 2010/11Actual 2011/12Actual 2012/13Actual 2013/14Actual 2014/15Actual 2015/16Actual 2016/17Actual 2017/18Actual 2018/19 and Progress StatusTarget 2018/19
% of invoices across the council paid within 30 calendar days of receiptPerformance arrow - up 90%94.2%93.6%96.2%94.9%95.8%95.4%90.7%

89.9%

Performance status - red

95%
Scotland comparisons89.5%90.2%90.5%91.9%92.5%92.8%93.1%93.2%92.7% 
Family group comparisons90.0%92.0%92.4%94.2%94.2%95.4%94.9%94.2%92.8% 
  • National analysis shows that the percentage of invoices paid within 30 days has, on average, steadily increased from 89.5% in 2010/11 to 92.7% in 2018/19 across councils in Scotland.  In 2018/19 the range across all councils was 80.5% to 98.3%.
  • In North Lanarkshire, we paid 89.9% of invoices within 30 days (304,089 out of the 338,089 sampled) during 2018/19.  This is an increase in the volume of invoices compared to last year, when 90.7% (298,519 out of 329,087) invoices sampled were paid within 30 days. 
  • Current performance is below our target of 95%, and the national average of 92.8% and our family group average of 92.7%.

The above information includes a subset of indicators from the Local Government Benchmarking Framework (LGBF) where North Lanarkshire's performance can be compared nationally across all councils in Scotland. 

Comparisons are also made with our family group which comprises councils with whom our performance is most comparable in terms of demographic conditions.

For these indicators our family group comprises eight of the most densely populated council areas in Scotland - Aberdeen City Council, Dundee City Council, East Dunbartonshire Council, City of Edinburgh Council, Falkirk Council, Glasgow City Council, West Dunbartonshire Council, and North Lanarkshire Council.

Further information

Local councils provide a wide range of services for their communities; the online data tool, My Local Council, provides further information and comparisons on these services to show how councils across Scotland are performing.

Key to symbols
Ideal directionProgress status
The ideal direction of an indicator is the way we aim to see performance results change over time.  The two options are as follows:We assess the progress of each of our indicators by comparing the latest performance results to target.  The traffic light system used to assess progress is noted below:
Performance arrow - up
  • high figures are good for this indicator
  • we aim to see an upward trend
Performance status - green
  • performance is on target and/or within the acceptable thresholds
Performance arrow - down
  • low figures are good for this indicator
  • we aim to see a downward trend
Performance status - red
  • performance does not meet the target set and is outwith the acceptable thresholds
  Performance status - blue
  • performance surpasses the target and exceeds expectations

For any queries, or further details regarding the performance information on this page, please contact the Business Solutions team.

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