ABSTRACT
This chapter deals with the approach to the performance and assessment of revenue services concerned with council tax and council tax benefits. Many of the roles and activities in the assessment of performance are conducted by national inspection agencies. The Audit Commission's role and activities are established under the Local Government Act 1999 (1999 Act) and for Wales, the Wales Audit Office by the Public Audit Act 2004. Its work covers the audit and performance of public bodies. Best value was established by Part I the 1999 Act and came into force on 1 April 2000 — partly to ameliorate competitive tendering. Section 4 of the 1999 Act provides for performance indicators and performance standards. The government uses 97 best value performance indicators to cover the work of local authorities. The Benefit Fraud Inspectorate has published the "Guide to Good Practice" for the local authorities concerned with council tax benefits.
