Council tax

Council tax arrears, reminders, summary warrants and reductions in Scotland.

How Much Is The 10% Summary Warrant Penalty? The 10% is a statutory surcharge on the balance outstanding the day the warrant is granted. On £900.00 that is £90.00, taking what you owe to £990.00. Updated 30 Aug 2026 Read
How Quickly Can A Council Take Action Over Council Tax Arrears? A missed instalment can reach a summary warrant in about two to three months, because reminders and final notices usually allow only seven days each. Updated 30 Aug 2026 Read
What Happens If You Do Not Pay Your Council Tax In Scotland? No prison, no credit file entry, but a fixed sequence of notices, a summary warrant that adds 10%, then sheriff officers. See the full recovery process. Updated 30 Aug 2026 Read
What Happens To Council Tax Arrears When You Move Council Areas? They stay with the council that billed you. Liability is fixed day by day against a person, so moving ends new charges and leaves the old balance untouched. Updated 30 Aug 2026 Read
What Is The 20-Year Rule For Council Tax Debt In Scotland? Council tax sits under the 20-year long negative prescription in section 7 of the 1973 Act, and executing diligence restarts it. Why waiting it out does not work. Updated 30 Aug 2026 Read
What Is The Council Tax Hierarchy Of Liability? Section 75(2) of the 1992 Act sets a running order. You stop at the first category that applies, and everybody on that level is caught for the whole bill together. Updated 30 Aug 2026 Read
What Is The Difference Between A Summary Warrant And A Decree? A decree ends a court action you were cited to and could defend. A summary warrant needs no action and no hearing, and it adds a statutory 10% a decree does not. Updated 30 Aug 2026 Read
What Is The Empty Property Council Tax Premium? A council can add a premium once a home has been unoccupied for more than 12 months, and since 1 April 2026 there is no statutory maximum on what it charges. Updated 30 Aug 2026 Read
What Order Are Council Tax Payments Allocated To? Councils normally put a payment against the oldest year of arrears first. That is policy rather than law, so you can ask for it to go to a particular year instead. Updated 30 Aug 2026 Read
What Should You Do About North Lanarkshire Council Tax Arrears? Phone North Lanarkshire Council on 01698 403210 or email revenue@northlan.gov.uk and ask for an arrangement before a summary warrant adds 10% to the balance. Updated 30 Aug 2026 Read
What Should You Do If You Receive A Summary Warrant? Check which years it covers, ask the council for a breakdown, work out what a wage arrestment would take and get advice. A warrant is not a court judgment. Updated 30 Aug 2026 Read
When Does Council Tax Debt Become Statute Barred In Scotland? The Prescription and Limitation (Scotland) Act 1973 excludes council tax from the five-year prescription, so it sits on the twenty-year clock instead. Updated 30 Aug 2026 Read
Which People Are Disregarded For Council Tax Purposes? A disregarded adult is not counted when the council counts the adults in a home. Schedule 1 to the 1992 Act sets the groups and the conditions for each one. Updated 30 Aug 2026 Read
Why Do Council Tax Recovery Rules Differ Between Scottish Councils? It does not. The law is identical in all 32 Scottish council areas. What varies is the pace of each stage, the sheriff officer firm used, and what is accepted. Updated 30 Aug 2026 Read
Why Do You Lose The Right To Pay Council Tax In Instalments? Paying by instalments is conditional on paying on time. Miss the window on a final notice and the right goes, with the whole year's balance falling due at once. Updated 30 Aug 2026 Read
Why Has Your Council Tax Gone Up? Either your council set a higher amount for the year, or something changed on your own account. Water and sewerage is a third answer, and Scottish Water sets that part. Updated 30 Aug 2026 Read
Are Tenants Or Landlords Liable For Council Tax In Scotland? A resident tenant sits above a non-resident owner, so the tenant pays. The landlord becomes liable when nobody lives there, and the owner pays in an HMO. Updated 29 Aug 2026 Read
Are You Jointly Liable For Council Tax With Your Partner? Yes, if you live together as spouses, civil partners or cohabitees. Liability is joint and several, so the council can pursue either of you for the whole balance. Updated 29 Aug 2026 Read
Can A Council Add Charges To Your Council Tax Arrears? Yes. A 10% statutory addition goes on when the summary warrant is granted, and sheriff officer fees set by an Act of Sederunt follow once enforcement starts. Updated 29 Aug 2026 Read
Can You Get Council Tax Reduction On Universal Credit? Yes. Universal Credit does not stop a Council Tax Reduction claim in Scotland, but they are separate claims to separate bodies and you have to make the council one. Updated 29 Aug 2026 Read
Can You Pay Council Tax Arrears In Instalments Over 12 Months? Yes, you can ask. No statute caps the period for spreading arrears. Councils commonly work to the current financial year and will consider longer on evidence. Updated 29 Aug 2026 Read
Do Students Have To Pay Council Tax In Scotland? An all-student household is exempt, so there is nothing to pay rather than 25% off. One non-student adult means a 25% discount, and two or more means the full bill. Updated 29 Aug 2026 Read
Do You Pay Council Tax On An Empty Property In Scotland? Yes, unless an exemption class covers the period, and the owner is liable. An unoccupied home carries a 50% discount, and after 12 months a premium can be added on top. Updated 29 Aug 2026 Read
Do You Qualify For Council Tax Reduction In Scotland? You qualify if you are liable for the bill and your income and capital are low enough. Capital above £16,000 rules out an award under both sets of Scottish rules. Updated 29 Aug 2026 Read