Council Tax Billing & Collection (Scotland)

How is council tax billed and collected in Scotland?

Understanding how council tax is billed and collected in Scotland helps you stay on top of it, spot mistakes on your bill, and know exactly what happens if a payment is missed. This page walks through the whole process, from the annual bill and your payment options to reminders, the summary warrant, and enforcement by sheriff officers, and how to get back on track if you fall behind.

How we can help:

• We help you understand your bill and the collection process
• We check whether a discount or reduction should apply
• We speak to your council on your behalf
• We help arrange an affordable payment plan, or a suitable debt solution
• Free, confidential help – with no obligation

Watch: how council tax works in Scotland and what to do if you fall behind.

When and how you are billed

Each council sets its council tax rates early in the year, and sends out the annual bill in around March for the year that starts on 1 April. The bill shows your property’s band, the charge for that band, any discounts or reductions applied, and, for most homes, the water and waste water charges collected on behalf of Scottish Water. If your circumstances change during the year, for example someone moves in or out, the council issues an amended bill.

Paying by instalments

You do not have to pay the whole year at once. Council tax is normally payable in monthly instalments, usually 10 instalments from April to January, and most councils will let you spread it over 12 months instead if you ask, which lowers each monthly payment. You can also choose to pay in a single lump sum if you prefer. If paying over 12 months would help you, it is worth contacting your council to arrange it.

Ways to pay

Councils offer several ways to pay, so you can choose what suits you:

• Direct debit, often with a choice of payment dates, which is usually the easiest way to keep on track;
• Online or through your council’s app or website;
• By phone, using a debit or credit card;
• In person or at a PayPoint, where your council offers it;
• By standing order or bank transfer.

Check your bill is right

When your bill arrives, it is worth checking it carefully, because the council can only work from the information it holds. Look at whether your band is correct, whether every discount and reduction you are entitled to has been applied, and whether the bill is addressed to the right person. Common things to check include:

• The bill amount looks right for your band;
• Any discount, such as the single person discount, is shown;
• A disabled band reduction is applied if someone in your home is disabled;
• The bill is in the name of the correct liable person.

If something is missing or wrong, contact your council’s council tax team and ask them to update it. They will send an amended bill showing any discounts or reductions you are due. You can read more about what may apply on our council tax discounts page.

If you think your bill is wrong

If you disagree with your bill, the first step is to raise it with your council. Questions about your band go to the Assessor, who can review it in certain circumstances (see our council tax valuation page). Questions about liability, discounts or reductions are for the council. If the matter is not resolved, you can appeal to the Local Taxation Chamber of the First-tier Tribunal for Scotland, which since 1 April 2023 hears council tax appeals (it replaced the former valuation appeal committees). You should keep paying your bill while any appeal is being decided, so you do not fall into arrears in the meantime.

What happens if you miss a payment

If you miss an instalment, the council does not go straight to enforcement, but the steps that follow can happen quickly:

1. The council sends a reminder, asking you to pay the missed instalment within 7 days.
2. If you bring the account up to date, your instalments simply continue. If you miss payments again, you may get a second reminder.
3. If you do not pay, or you repeatedly pay late, the council issues a final notice. At this point you lose the right to pay by instalments, and the whole remaining balance for the year becomes due within 14 days.

It may still be possible to agree to spread the arrears over future payments, but this is at the council’s discretion, and losing the instalment right can happen even if you catch up, if you have defaulted several times. This is exactly why acting early, and talking to the council or to us, makes such a difference.

The summary warrant and the 10% addition

If the balance is still unpaid after a final notice, the council can apply to the sheriff court for a summary warrant. This is a quick, paper-based process with no court hearing, and it adds a statutory 10% to the amount you owe. The summary warrant is what allows sheriff officers to become involved and to carry out enforcement.

Sheriff officers and enforcement

Once there is a summary warrant, the council can instruct sheriff officers. They can serve a charge for payment, a formal demand giving you 14 days to pay, and then carry out enforcement, known as diligence. The most common form is a wage arrestment (earnings arrestment), where money is taken directly from your pay, but it can also include a bank arrestment or attachment of goods. The amount that can be taken from your wages is set by law. Importantly, a wage arrestment can be stopped, removed or avoided, so it is never too late to get help.

How to deal with council tax arrears

Whether you have just missed a payment or sheriff officers are already involved, there are recognised ways to deal with the arrears, and getting advice early gives you the most options:

See our full wage arrestment solutions overview, or read more about council tax in Scotland.

Billing and collection at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can read more about council tax billing, payment and arrears from these independent, official sources:

• mygov.scot – Council Tax (Scottish Government)
• mygov.scot – If you cannot pay your Council Tax
• Citizens Advice Scotland – Dealing with Council Tax arrears
• National Debtline – Council tax arrears (Scotland)
• MoneyHelper – Dealing with debt (government-backed)

« Back to council tax in Scotland  |  See all wage arrestment solutions