Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.
Local authorities publish reports to provide details of how they comply with the Public Spending Code to maintain proper standards and get value for money where public money is being spent or invested.
Local authorities publish annual plans to outline the actions they intend to take to meet their commitments to deliver high-quality and efficient services.
Local authorities work with their service users to understand their needs, redesign services and develop ways to improve access to and deliver better local authority services.