The Highland Council is one of five councils in Scotland, which has been commended by the Accounts Commission for Scotland for increasing its collection of Council Tax in each of the past five years. The council increased its level of collection from 85.1% in 1996-97 to 91.4% in 2000-2001. The Scottish average for 2000-2001 was 89.2%. All the indications are that the Council will record a further improvement before the end of the current financial year, on 31 March.

Convener David Green said: "We are delighted to be singled out for commendation by the Accounts Commission and we will be doing everything we can to achieve continuous improvement. Our Finance Service management and staff deserve great credit for their hard work and dedication in improving the collection rate by 6.3% since 1996/97."

The improvement has been achieved by a combination of clear documentation, early billing of the tax, and promotion of Council Tax Benefit for those finding it difficult to pay. At the same time, the Council has responded promptly with firm recovery action for taxpayers failing to pay as billed. The encouragement of Direct Debit for monthly instalments commencing in April each year, has also had a positive effect on cash flow. There are now 46,000 people paying by Direct Debit.

Further improvements are anticipated in the current financial year, and in 2002/2003 those who pay by Direct Debit will be able to choose, not only the number of instalments by which they wish to pay (either 10 or 12), but also their preferred payment date (from a choice of three). This increased flexibility should further improve "in-year" collections.