Council tax arrears
This content applies to Scotland only.
Housing laws vary between Scotland and England. This page applies to Scotland only. Get advice relating to England
If you do not keep up to date with your council tax payments, you will find yourself with arrears. Find out more about the steps the council can take to try to get unpaid council tax and what you can do if you are having difficulty paying.
First reminder
The normal method for paying council tax is in 10 monthly instalments. If you miss a payment, the council should send you a reminder giving you seven days to pay the outstanding amount. The reminder should state:
- the outstanding amount to be paid
- that if you do not pay the outstanding amount within seven days, you will lose your right to pay in instalments and become liable to pay the outstanding amount for the whole financial year.
If you pay the outstanding amount but miss a payment later in the year, your next reminder should state that if you miss a third payment in the same financial year, you will automatically lose your right to pay in instalments without a reminder being sent out.
Second reminder
If you have already received a reminder, but have not paid the missing instalment, you will have lost your right to pay by instalments. Your second reminder will state that you have 14 days to pay the whole amount outstanding for the remainder of the financial year. Some councils will still accept payments in instalments but you will have to arrange this with them personally.
Summary warrant
If, having received two reminders, you do not pay the amount due in a lump sum, the council can apply to the sheriff court for a summary warrant. A summary warrant is a certificate from the sheriff court stating the amount of council tax you owe and authorising action to be taken to recover the money owed from you.
You do not have to be told that the council are applying for a summary warrant and you will not be given the opportunity to negotiate with the court before it is granted. The summary warrant will be granted automatically and you will only know about it when you receive a copy of it in the post.
I have received a summary warrant
Summary warrants are sent out by the sheriff officers. If you have received a summary warrant, it should state the amount due and who to contact to arrange to pay this. You now have to make payments to the sheriff officers rather than the council. The amount due will have increased as there is an automatic penalty of 10% if a summary warrant has been granted against you.
At this stage you should contact the sheriff officers and come to a repayment arrangement. Make sure you come to an arrangement that you will be able to stick to. It is better to pay a little on a regular basis over a longer period of time than to try to pay too much, leave yourself short and miss payments.
When you're trying to agree how much your payments should be, you may be asked to provide details of any money you have coming in and any money you have going out.
I get welfare benefits, can payments be taken directly for my benefit?
If you get income support, jobseeker's allowance or pension credit, you can ask for payments to be made directly from your benefit to your council tax arrears. You will need to provide your national insurance number.
You cannot ask for payments to be made directly from any other benefits.
Do I have to provide any information the sheriff officers ask for?
Yes. If you do not come to a repayment arrangement with the sheriff officers, they can ask you to provide any of the following information:
- the name and address of your employer
- your national insurance number
- your bank account details
- the name and address of anyone else who is liable to pay your council tax with you.
You should provide this within 14 days or you may receive a fine.
What will happen if I don't pay my council tax arrears?
Once a summary warrant has been issued, if you do not make arrangements to pay your council tax arrears the sheriff officers have powers to get the money from you by:
- arresting your earnings
- freezing your bank accounts
- taking money from your bank accounts
- removing belongings from your home and selling them.
You can find out more about paying off council tax arrears and how the sheriff officers can enforce the debt at the National Debtline website.
If you find yourself in any of these situations it is very important that you seek advice. Advice is available from the National Debtline, Citizens Advice, your local council or other local advice centre. Use the Advice Services Directory to find agencies in your area.
What if I think my bill is wrong?
If you disagree with the amount of your council tax bill, or if you believe you have paid an instalment but the council says you haven't, you can ask the council to look at your account again. However, you must pay the instalments due on the bill you have received until the matter is resolved or the council can take recovery action against you.
