HCC - 03/26 - Provision of 2026 Council Tax Reviews Framework

Hertfordshire County Council is currently out to procurement for the Provision of 2026 Council Tax Reviews Framework. The Framework is let by HCC so the Billing Authorities in Hertfordshire, which are the District and Borough Councils can engage the Provider(s) to review the discounts and exemptions within their Council Tax records.

The Billing Authorities are: • North Herts District Council • Three Rivers District Council • Broxbourne Borough Council • East Herts District Council • St. Albans City and District Council • Hertsmere Borough Council • Stevenage Borough Council • Welwyn Hatfield Borough Council • Dacorum Borough Council • Watford Borough Council The Framework will consist of three Lots as per the below table. The Council would expect that the Tenderers would be able to supply one, two or all of these types of review.

For the single person discount, if residents are found to be incorrectly claiming a discount on council tax by stating that they are a single person and should receive the 25% discount when they should not, then this discount should be removed. For the known and unknown empty property review this should concentrate on the review of premium exemptions in the Council Tax scheme, this could apply to long-term empty properties and second homes.

Local Authorities can charge a Council Tax premium on empty properties and second homes in their areas. These are properties that are furnished but not used as anyone’s primary residence.

If owners are found to be living or letting a second home, which they have formerly said is 'empty and unfurnished' or ‘uninhabitable’, then any discount may be removed, and a premium charge may be applied. For the other reviews concerned with exemptions and discounts we are looking for providers to use innovative solutions to review the other exemptions and discounts in the scheme.

For example, this could be around student exemptions. Residents can re-apply for any discount or exemption post review, and the District Council will require monitoring of all re-applications.

Lot number Lot Title Lot 1 Single Person Discount Review Lot 2 Review of known and unknown empty properties Lot 3 Other Reviews concerned with exemptions and discounts In February 2025 the UK Government formally invited Hertfordshire County Council (the ”Council”) and the various district and borough Councils of Hertfordshire to develop proposals for local government reorganisation in Hertfordshire which is likely to result in the current two-tier system of local government being reorganised into a single tier of local government with one or more unitary councils for the whole of the Hertfordshire area. If implemented, local government reorganisation is currently expected to take effect in April 2028 and, on that date, the existing two-tier councils will be dissolved and replaced by one or more new unitary authorities.

Existing contracts held by the Council and the district and borough Councils of Hertfordshire are expected to transfer to their successor authorities on vesting day in accordance with the Local Government and Public Involvement in Health Act 2007 and the Local Government (Structural Changes) (Transfer of Functions, Property, Rights and Liabilities) Regulations 2008. These reforms will be subject to a decision of the Secretary of State and could be subject to change at any time.

As these reforms may occur during the term of this contract and result in changes to the form, structure, size and shape of local government in Hertfordshire, they are a known risk to the Council within the meaning of paragraph 6, Schedule 8 of the Procurement Act 2023 (Act) in that the reforms could jeopardise the satisfactory performance of the contract but because the nature and extent of the reforms are presently unknown, it is not possible to address the risks in the contract. If these risks materialise, the contract may need to be modified under paragraph 5 of Schedule 8 of the Act.

Such modification could include, but not be limited to, the need to replace the contracting authority with a successor public authority and/or vary the structure, scope, nature and/or geographical location/boundary within which the contract is delivered. Tenderers should note that any variation(s) to the terms and conditions of the contract will be made in accordance with its terms.

Please refer to the tender documents for full details. This procurement is an open process.

Organisations wishing to take part in this project are invited to ‘express an interest’ and also ‘opt in’ which will give access to the full procurement documents in the e-tendering system. Please allow sufficient time to make your return, as Tender submissions cannot be uploaded and submitted after this return deadline.

Please ensure that where possible documents are uploaded as a PDF and that file names are succinct. Tenderers should be aware that due to the nature of the Services provided, any Contract formed as a result of this procurement process shall be executed as a deed.

Tenderers should seek independent legal advice on the implications of this prior to submitting their Tender, where appropriate. Please note that the contract requirements will be subject to available financial resources, supplier performance and flexibility to meet changing demands. To access this opportunity please visit https://in-tendhost.co.uk/supplyhertfordshire/aspx/Home