Implement billing and payment procedures for taxes

URN: INSLRB07
Business Sectors (Suites): Administration of Local Revenues and Benefits
Developed by: Skills CFA
Approved on: 2019

Overview

This standard is about implementing billing and payment procedures for taxes due to the local authority. It involves identifying where to send the bill, issuing bills (demand notices) and processing payment methods. 

In this standard the term taxes refers to council tax, domestic rates in Northern Ireland and non-domestic rates.


Performance criteria

You must be able to:

  1. confirm the billing address of the liable party or parties
  2. implement tracing procedures where necessary and assist in the tracing process if required
  3. issue a demand notice for payment of taxes, ensuring it conforms to the relevant legislation and is accompanied by the relevant documentation as required
  4. issue revised bills and demand notices where required
  5. establish payment methods and frequency of payment, in accordance with relevant statutory and local procedures
  6. process requests or notifications for changes to payment methods from taxpayers
  7. inform liable parties of any rights to appeal that they may have and the local procedures for making an appeal​

Knowledge and Understanding

You need to know and understand:

  1. the relevant codes of practice, legislation and regulations
  2. the social and ethnic diversity and the needs of the communities which your organisation serves
  3. the purpose and statutory requirements of bills and demand notices for payment of taxes
  4. the timescales for issuing bills and demand notices for payment of taxes
  5. the rights of liable parties to appeal a bill and demand notice
  6. the methods of confirming the billing address of a liable party
  7. the methods for tracing liable parties and the relevant offices or bodies involved
  8. the elements for determining the amount and frequency of payment instalments
  9. the circumstances in which payment methods may change
  10. the different collection and payment options available, their efficiency and their merits
  11. the procedures for collecting payment
  12. to whom to refer matters that are outside your responsibility or remit
  13. the procedures for complying with relevant data protection legislation ​

Scope/range


Scope Performance


Scope Knowledge


Values


Behaviours


Skills


Glossary


Links To Other NOS


External Links


Version Number

1

Indicative Review Date

2024

Validity

Current

Status

Original

Originating Organisation

Instructus

Original URN

ASTLT3

Relevant Occupations

Housing Manager, Housing Officer, Housing Assistant, Housing Administrator, Assistant Housing Administrator, Benefits Officer, Taxation and Benefits Officer/Assistant, Customer Service Assistant, Lettings Negotiator, Revenue Officer/Assistant, Assistant Property Officer/Manager

SOC Code

4112

Keywords

customers; support; services; agreements; legislation; documentation; social inclusion; process; resolve disputes; compliance