Council tax collection and arrears

Request data on council tax collection rates, arrears, and enforcement.

Council tax is the main local tax on domestic properties in Scotland. Collection and arrears figures tell you how much is going unpaid and what the council does about it.

Dear [AUTHORITY NAME], Please provide the following information for [FINANCIAL YEAR e.g. 2024-25]: 1. The total amount of council tax billed. 2. The total amount collected during the financial year and the in-year collection rate. 3. The total value of council tax arrears outstanding at the end of the financial year. 4. A breakdown of enforcement actions taken during the period (e.g. summary warrants issued, earnings arrestments, bank arrestments, referrals to sheriff officers). I would prefer to receive this as a spreadsheet or CSV if possible. Yours faithfully, [YOUR NAME]
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Who to send it to#

Your local council’s revenues department. Find your council on the Commissioner’s directory of Scottish public authorities. You can also send your request through WhatDoTheyKnow, which publishes responses online.

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Tips#

  • The Scottish Government publishes national council tax collection statistics. Check what is already available before requesting local data.
  • In-year collection rate is the standard measure. Councils continue to collect arrears from previous years, so the overall collection rate is higher over time.
  • If the council says this would exceed the cost limit, drop item 4 and focus on the collection rate and arrears figure.