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SCOTTISH EXECUTIVE

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It Pays to Pay - improving council tax collection in Scotland

CONTENTS

1. Introduction, Executive Summary and Recommendations
2. Background
3. Evidence: Consultation and Research
4. Consideration 1: COSLA Proposals
5. Consideration 2: Other Issues/Proposals
6. Conclusion

Annexes:
A. Membership
B. COSLA/Accounts Commission Proposals
C. Consultation Questions
D. Consultation: Respondents
E. Consultation: Summary of Responses
F. IRRV Research: Executive Summary
G. Bibliography
H. Glossary of Terms
I. Collection Rates and Outstanding Debt Levels


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