Accounts Section
Payments
The Accounts Section makes payment to Contractors, Architects and other professional bodies involved in the ongoing Section 108 Statutory Repair Programme and, on completion of those works, issues the owners/occupiers of the affected properties with an account for their share of the costs incurred.
Section 108 Accounts
In most cases the Section 108 account will include an award of Grant at the appropriate level, as determined by the prevailing Legislation. The staff in this Section will pursue recovery of the sums being re-charged to the owners/occupiers, through to either the payment of the account or to the point where the debt has been secured by the Council.
The Section 108 legal process normally takes the form of Court Action in respect of commercial premises or the recording of a Charging Order against the Title in respect of domestic property.
Money Advice
If required, general money advice can be provided by Accounts Section staff, with a view to assisting owners/occupiers in deciding the best way to finance payment of their share of the cost of the repair works. If, however, any owner/occupier is experiencing wider difficulties because there are a number of other debts on top of the S108 debt that is owed to the Council, then it may also be advisable to consider contacting a money advice centre. The staff there can advise on how to claim any benefit entitlements, as well as arranging agreements with creditors to repay the various debts at acceptable payment levels.
You may also contact GAIN (Glasgow Advice and Information Network) which is a network of agencies that give free, confidential and impartial debt advice. It includes voluntary agencies, citizens advice bureaux, legal, housing and independent money advice agencies.
In addition, useful advice can also be found at:-
- The Scottish Government - who have produced leaflets entitled "Dealing with Debt: Finding Your Feet". An online version of these leaflets can be viewed at the Scottish Government website (link will open in a new window)
- National Debtline - which is a national telephone helpline for people with debt problems in Scotland, England and Wales. The specialist advice they give you over the telephone is backed up with written self-help materials which they can send out to you for free. Their free phone number is 0808 808 4000. They also provide a large number of fact sheets and a self help pack available to download from the National Debtline website (this link will open in new window)
Property Enquiries
As a result of the Council’s statutory activity throughout the City and the high sales turnover of the tenement stock, Property Enquiry letters are frequently received from Solicitors or professional search companies. In each case a response is issued detailing any outstanding Statutory Notices and, where applicable, any debt which is due to the Council in this regard. Very often there will also be a requirement to provide Practical Completion Certificates or Guarantee Certificates for certain types of work carried out under Statutory Powers. The Accounts Section holds much of this documentation, before it is passed on where appropriate to the owners/occupiers or their agents.
Monitoring
The Section also maintains a monitoring brief in respect of the Private Sector Housing Grant (PSHG) Capital Programme as a whole, reporting progress to the Development and Regeneration Services Management Team on a quarterly basis.
S108 VAT Refunds
In May 1998, Glasgow City Council was successful in convincing the VAT Tribunal that Statutory Repair Accounts were not and should never have been subject to VAT. The precise terms of the Ruling by the VAT Tribunal allow the Council to refund payment of the VAT on all Section 108 accounts which have a Tax Point (normally the account issue date) of on or after 01/04/1988. No VAT Inclusive accounts were issued after 31/03/1998 and the Accounts Section staff are currently involved in the task of identifying and refunding any individual who paid a Section 108 Repair account which was issued between 01/04/1988 and 31/03/1998.
Home Loss and Disturbance
Home Loss and Disturbance payments in respect of some privately owned properties, which are subject to demolition orders, are also calculated and paid out by the Accounts Section.
Home Loans
Another duty, taken on in January 2003 as a result of the Stock Transfer process, is to manage the current City Council Home Loan portfolio and to deal with any new requests for finance. These are largely to assist in meeting the cost of the balance due after the completion of grant aided improvement/repair works, resulting from either Statutory Action by Glasgow City Council, locally based Housing Association initiatives, or simply from qualifying works organised on a voluntary basis by the applicant.
Contact Numbers:
- S108 Contractors Payments/Home Loss and Disturbance
Phone: 0141 287 8485
- S108 Accounts Issue/Property Enquiry/Guarantees etc
Phone: 0141 287 8619/8490
- S108 Debt Recovery or Money Advice
Phone: 0141 287 8475/8482
- Programme Monitoring, Section Manager
Phone: 0141 287 8473
- S108 VAT Refunds
Phone: 0141 287 8475/8482/8596/6048/6050
- Home Loans - Phone: 0141 287 8528
Fax: 0141 287 9929
E-mail: enquirypshg@drs.glasgow.gov.uk