Business Services Performance Report
Renfrewshire Council · 11 June 2026
Back to Finance, Resources and Customer Services Policy Board — 11 June 2026 and its agenda
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PUBLIC _________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 11 June 2026 ___________________________________________________________________ Report by: Director of Finance and Resources ___________________________________________________________________ Heading: Business Services Performance Report ___________________________________________________________________ 1. Summary 1.1 This report details performance across key Business Services functions including revenue collection and benefit administration for the period ending 28 April 2026. _______________________________________________________________ 2. Recommendations 2.1 It is recommended that the Board: • Note the contents of the report. _______________________________________________________________ 3. Revenue Collection 3.1 Council Tax 3.1.1 This section details the collection performance as at 28 April 2026 for Council Tax. It also provides details of the total sums collected for the previous financial year. 3.1.2 The billable sum for 2026/27 is £121,942,315 3.1.3 The sums collected to date for 2026/27 are £18,196,342 which is 14.92% of the billable sum (15.17% last year). This represents a decrease of 0.25% in cash collection as a proportion of net charges billed compared with the same position for 2025/26.
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PUBLIC 3.1.4 Early collection levels have likely been affected by postal delays in the delivery of some annual Council Tax bills which in turn necessitated the later issuing of reminder notices for unpaid first instalments. It is anticipated that the collection rate will recover as the year progresses and recovery action is undertaken. 3.1.5 The Council Tax Reduction (CTR) awarded is £16,284,929 amounting to 11.78% of the billable sum, which is 0.08% more than at the same point last year, the number of recipients of CTR has increased by approximately 3.5%. 3.1.6 The Service continues to encourage the take-up of CTR, and process claims following notification of Universal Credit awards being in place. Take-up activities are ongoing including tracking of potential applications, data matching and analysis to maximise CTR awards and support customers, where possible. 3.2 Non-Domestic Rates 3.2.1 This section details the collection performance as at 28th April 2026 for Non- Domestic Rates (NDR). It also provides details of the total sums collected for the last financial year. 3.2.2 The Non-Domestic Rates (NDR) charges billed for 2026/27 amount to £120,293,293. 3.2.3 Cash receipts to date amount to £292,245 which is 0.24% of the sum billed. This is a decrease in cash collection as a proportion of net charges billed of 0.44% compared with the same position for 2025/26. 3.2.4 Payment collection for NDR starts in May each year with instalments being due on the 7th of each month, as a result the collection rate is not really relevant until the end of May 4. Benefit administration This section details the processing performance in relation to Housing Benefit, Council Tax Reduction, and the Scottish Welfare Fund, as at the end of April 2026. Also provided is an update on the funding and expenditure position in relation to Discretionary Housing Payments (DHP) and the Scottish Welfare Fund plus details of Housing Benefit Overpayment recovery. 4.1 Workload and Performance 4.1.1 The Service aims to balance the varied and changing workload resulting from the impacts of the ongoing Cost of Living Crisis. 4.1.2 The Service continues with a positive trend; this is reflected in the performance data below showing almost all indicators within target for the period.
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PUBLIC 4.1.3 Training and support remains in place for all staff members. Training for benefits work is an extensive process, taking several weeks for a new team member to become proficient in a single process, and many months to be fully trained in all areas and be fully productive. 4.1.4 The Service maintains a targeted plan aimed at sustaining improved performance. 4.2 Speed of Processing – Housing Benefit 4.2.1 As detailed in Table 1 below, processing speed for New Claims is within target for the period. 4.2.2 In relation to New Claims processed within 14 days of all information received, this measure is also within target for the period. 4.2.3 Processing of Changes in Circumstance (CIC) is well within target for the reporting period. (Supplementary processing information is attached in Appendix 2 for members’ reference) Table 1 – Housing Benefit Performance Summary Performance measure 5 Week Reporting Period 12 March 2026 to 15 April 2026 Year to date position Annual Target New Claims – processing time (no. of days) 18 days 18 days 20 days New Claims - % processed within 14 days of all information received 94% 94% 92% Changes in Circumstance – processing time (no. of days) 3 days 3 days 7 days 4.3 Speed of Processing – Council Tax Reduction (CTR) 4.3.1 The majority of new applications for CTR relate to customers claiming Universal Credit (UC). Due to the DWP’s UC claim mechanism, the service can’t begin processing such applications until 28 days has elapsed. The processing target therefore appears inflated but has been set at a challenging 35 days. 4.3.2 Delayed CTR awards do not negatively impact on customers to the extent they would with housing benefit claims, but the service nevertheless endeavours to process these as quickly as possible. 4.3.3 As detailed in Table 2 below, processing speed for CTR New Claims is within target for the period.
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PUBLIC 4.3.4 Processing of CTR Changes in Circumstance (CIC) is well within target for the reporting period. Table 2 – Council Tax Reduction Performance Summary Performance measure 5 Week Reporting Period 12 March 2026 to 15 April 2026 Year to date position Annual Target New Claims – processing time (no. of days) 26 days 26 days 35 days Changes in Circumstance – processing time (no. of days) 2 days 2 days 7 days 4.4 Housing Benefit Overpayments 4.4.1 Council expenditure on Housing Benefit (HB) is largely funded by the DWP via a process known as Housing Benefit Subsidy. 4.4.2 Where a HB payment is found to have been made in error, a Housing Benefit Overpayment debt (HBO) will be raised against the customer who has been overpaid. This often negatively effects the level of subsidy the Council receives. 4.4.3 If an overpayment arises due to a customer failing to report a change in their circumstances, the Council will receive subsidy amounting to 40% of the overpayment value. These are known as Claimant Errors. If the overpayment instead arises due to the Council not acting quickly enough on information received, or as a result of staff error, the level of subsidy received will either be 100%, 40%, or zero, depending on the cumulative total of such errors during the financial year compared to total HB expenditure. These are known as Local Authority Errors (LA Errors). 4.4.4 Provided the total of LA Errors amounts to less than 0.48% of all HB expenditure, 100% subsidy will be paid by the DWP to the Council to cover this classification of error. If this threshold is breached but the ratio is not greater than 0.54% of expenditure, the Council will receive only 40% subsidy for LA Errors. Where the value exceeds 0.54% the Council loses out on all subsidy for LA Errors. 4.4.5 The service strives to minimise Local Authority Errors and will closely track progress in this area. As of the end of April 2026 it is too early in the financial year to derive meaningful information on new Local Authority Errors. 4.4.6 The migration of customers from HB to Universal Credit makes meeting the LA Error thresholds increasing challenging due to the resulting overall reduction in HB expenditure.
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PUBLIC 4.4.7 Regardless of the level of subsidy received for a HBO, the service will normally endeavour to recover the full amount of the overpayment from the customer or landlord who has been overpaid. Appendix 3 shows year to date HBO recovery performance. 4.5 Discretionary Housing Payments 4.5.1 The total budget for Discretionary Housing Payments for 2026/27 is shown in Table 3 below. 4.5.2 The budget shows the indicative spending split provided to the Council by Scottish Government. 4.5.3 The DHP budget has been calculated to include the full Scottish Government estimate of the amount of funding required to fully mitigate the effect of both the Benefit Cap and the Bedroom Tax. These estimates include a 20% reserve allocation, which will be paid in May 2027, if required. 4.5.4 In March 2026 Scottish Government announced additional DHP funding for Renfrewshire Council totalling £754,000. This funding is restricted to families with children and is intended to mitigate the effects of a freeze on Local Housing Allowance (LHA) rates by making a higher proportion of private sector rental properties affordable. This is shown in Table 3 below. 4.5.5 The total Financial Hardship budget currently available to the Council is 69% of the equivalent spend during 2025/26. A proportion of this apparent shortfall will be covered by the new LHA freeze budget and the service will endeavour to identify and seek applications from families affected by the LHA rate freeze. 4.5.6 In line with DHP Policy and DHP Regulations, the Service makes awards to fully mitigate the effect of the Benefit Cap and the Bedroom Tax and maximise spend within the year. 4.5.7 Table 4 shows the performance information in relation to DHPs. Average processing time in relation to DHP is slightly over target due to a volume of applications being made in advance of the new year commencing which couldn’t be processed until the new year commenced. Table 3 – DHP Budget Funding – indicative allocations Amount Renfrewshire Council £200,000 Renfrewshire Council underspend 2025/26 £42,780 Financial Hardship – Scottish Government £237,193 Benefit Cap* – Scottish Government £399,898 LHA rates freeze* - Scottish Government £754,000 Bedroom Tax* – Scottish Government £2,774,706 Total budget for the year £4,408,577
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PUBLIC *These figures represent the estimated maximum amount required to cover the estimated shortfall of customers impacted by the LHA rate freeze, Benefit Cap and Bedroom Tax. Table 4 – DHP Performance Summary Measure 1 April 2026 to 28 April 2026 Volume of DHP applications received 551 applications Volume of DHP decisions made 210 decisions Number of DHP awards 197 awards Average processing time (target 29 days) 31 days Total amount committed/paid £178,972 4.6 The Scottish Welfare Fund 4.6.1 The Scottish Welfare Fund (SWF) provides a safety net for vulnerable people on low incomes through the provision of Community Care Grants and Crisis Grants. The Scottish Welfare Fund is a national scheme, underpinned by law and delivered on behalf of the Scottish Government by all local councils. The SWF replaced elements of the Social Fund abolished by the Department for Work and Pensions in 2013. 4.6.2 The Service makes awards in 2026/27 in line with Scottish Government guidance and had spent 5% of the total budget for the SWF by the end of April 2026. It is normal for the percentage spend to be disproportionate at the start of the financial year due to applications received late in 2025-26 and covered by the previous year’s budget being processed first. 4.6.3 The total budget for the SWF for 2026/27 is shown in Table 5 below, the underspend from 25/25 resulted from the Council unexpectedly receiving additional funds of £193k from the Scottish Government in Quarter 4. 4.6.4 Total funding for the Scottish Welfare Fund budget, included the underspend from last year for 2026/27 amounts to 101% of the equivalent spend for 2025/26. The budget will likely remain under significant pressure this year due to inflation and ongoing cost-of-living challenges. 4.6.5 In line with Scottish Government legislative guidance, applications for the Crisis and Community Care Grants (CCGs) are categorised as Low, Medium, High and High Most Compelling priority, both in terms of the circumstances of the applicant and the items requested (in the case of CCGs). Due to the financial pressure on the budget the Council has been awarding on a High priority basis since May 2021 and has only ever made awards on a High Most Compelling basis twice before, most recently in 2018/19 for a short period.
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PUBLIC 4.6.6 Under High priority awards are likely to be made to customers considered highly vulnerable and who are in immediate and severe need of the goods applied for. With a switch to High, Most Compelling customers would need to be both highly vulnerable and at immediate risk, with a need for goods which is extremely severe. 4.6.7 The performance data relating to the Fund is presented in Table 5 below. The Service processed both Crisis Grants and Community Care Grants within target for the period. Table 5 – SWF Performance Summary (Crisis & Community Care Grants) Measure 1 April 2026 to 28 April 2026 Number of Crisis Grant applications received 811 Number of Crisis Grant Awards 498 Total amount paid for Crisis Grants £56,796.15 Average Processing time year to date (2 working days target) 1 days Average Processing time within April 1 day Number of Community Care Grant applications received 256 Number of Community Care Grant Awards 125 Total amount paid for Community Care Grant £40,787.00 Average processing time year to date (15 working days target) 9 days Average processing time within April 9 days Total amount paid/committed from the fund £97,583.15 Budget from Council 2026/27 £600,000.00 Unspent Council Budget from 2025/26 £123,452.48 Initial Budget provided by Scottish Government £1,252,119.00 Total Budget £1,975,571.48 _____________________________________________________________ Implications of the Report 1. Financial - The level of collection of Local Taxation continues to provide funding for the delivery of Council services throughout Renfrewshire. The benefits which are administered by the Service and have a statutory basis are managed in accordance with those requirements. 2. HR & Organisational Development – None.
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PUBLIC 3. Community/Council Planning – • Our Renfrewshire is fair - An effective Benefits service is vital to the quality of life of many of our citizens as it provides vital support for low income households to sustain tenancies and meet their rent obligations. • Working together to improve outcomes - An efficient and effective billing and administrative process for the collection of local taxes is vital for ensuring the recovery of income to the Council to support the provision of local services. This is supported by a range of payment opportunities for the public, including electronic and digital payments (e.g. Direct Debit, Website and Telephone). • Working together to improve outcomes – Efficient and effective customer service is vital to ensuring that citizens have equality of access to Council services, whether this is digitally, by telephone or face to face. 4. Legal – the benefits which are administered by the Service and have a statutory basis are managed in accordance with those requirements 5. Property/Assets – None. 6. Information Technology – None. 7. Equality & Human Rights - The recommendations contained within this report in relation to performance updates has been considered in relation to its impact on equalities and human rights. No negative impacts on equality groups or potential for infringement of individuals’ human rights have been identified arising from the recommendations contained in the report because it is for consideration of performance only. 8. Health & Safety – None. 9. Procurement – None. 10. Risk – None. 11. Privacy Impact – None. 12.. Climate Risk – None. 13. Children’s Rights – The recommendations contained within this report in relation to performance updates has been considered in relation to its impact on Children’s Rights. No negative impacts have been identified arising from the recommendations contained in the report because it is for consideration of performance only. 14. Cosla Policy Position – None. _________________________________________________________ List of Background Papers None. ___________________________________________________________________ Author: Emma Shields, Head of Business Services, Risk and Safety
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PUBLIC Appendix 1 RENFREWSHIRE COUNCIL REVENUES COLLECTION STATEMENT AS AT 28 APRIL 2026 COUNCIL TAX 2025/26 2026/27 £m £m Projected Yield 122.243 132.068 Gross Charges 127.503 138.227 Less rebates 15.129 16.285 Net Charges Billed 112.374 121.942 Cash Collected 105.886 18.196 Rebate Grant 15.129 16.285 121.014 34.481 Cash collected as % of Net Charges 94.23% 14.92% Income as % of Projected Yield 98.99% 26.11% NON DOMESTIC RATES 2025/26 2026/27 £m £m Projected Yield 109.093 117.887 Gross Charges 142.860 155.298 Less reliefs 31.541 35.004 Net Charges Billed 111.319 120.293 Cash Collected 108.725 0.292 Cash collected as % of Net Charges 97.67% 0.24% Cash collected as % of Projected Yield 99.66% 0.25%
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PUBLIC Appendix 2 REVISIONS Where a claimant disputes a benefits decision in the first instance, they can request for it to be looked at again. This is known as a Revision. The process involves a Senior Benefit Assessor reviewing the decision thoroughly to decide whether the decision should stand. Target 28 days Result last report Dec’ 25: 10 days Jan’ 26: 24 days Feb’ 26: 14 days Result Last 3 months Feb’ 26: 14 days Mar’ 26: 18 days Feb’ 26: 17 days Comment:- Revisions processed well within target. ACCURACY The Service proactively monitors the accuracy of benefits decisions made through a robust audit checking programme. The Service targets to audit a minimum of 4% of calculations. Target % Actual % Volume of Audits 2026/27 4% 48% Accuracy – April 2026 95% 97% Accuracy – 2026/27 95% 97% Comment:- The Service continues to analyse errors and action trends/patterns by providing additional guidance/training where needed. Accuracy is recognised as a key priority for sustained improvement; targeted training takes place following errors being identified and a detailed training matrix is in place. The increase volume of Audits as part of mitigating activities aimed to reduce the risk of lost subsidy, detailed in section 4.4. APPEALS Where a claimant disputes a Benefits decision and also disputes a revision decision, they can formally make an Appeal. The Benefits Service will prepare a detailed submission which is then considered by the Independent Tribunals Service. Preparation of a submission is a very involved process and requires significant data gathering. Target processing speed (number of days) 60 Result: last 3 months (days) February: 21 days March: no appeals April: 21 days Average (12 months to date) 24 days Average Appeals Completed (12 th t d t ) 3 Appeals per month Comment:- Appeals volumes are very low, which is expected due to reducing Housing Benefit caseload.
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PUBLIC Appendix 3 HOUSING BENEFIT OVERPAYMENTS The service is responsible for raising overpayments where Housing Benefit has been paid in error. If these have resulted from errors made by claimants, the cost is partially funded by the DWP. The service attempts to recover both newly raised and historic debts from claimants or landlords as appropriate and the position will develop as the year progresses towards the annual target. Overpayments raised 2026/27 £57,661 Overpayments raised and recovered in year £12,834 % Recovery for above (Target 50%) 22.26% All recovery in year £75,934 All recovery vs raised in year (Target 120%) 131.69% All recovery vs all debt (Target 16.50%) 1.20% Total debt outstanding at end of reporting period £6,259,877