Chamber and committees

COSLA submission 30 November 2021

PE1897/C – Reform certain of the procedures for the collection of Council Tax

The Convention of Scottish Local Authorities (COSLA) is a Councillor-led, cross-party organisation which champions Councils’ vital work to secure the resources and powers they need. COSLA works on Councils' behalf to focus on the challenges and opportunities they face, and to engage positively with Governments and others on policy, funding and legislation. We’re here to help councils build better and more equal local communities. To do that we want to empower local decision making and enable Councils to do what works locally.

Council Tax contributes more than £2 billion towards the funding of local public services annually and remains a substantial proportion of Council Budgets.

COSLA champions the need to give Scottish Local Government the fair funding it deserves to be able to deliver the essential services that we provide to communities. Scotland’s Council Leaders have restated their views on many occasions with the Scottish Government that Councils should have the right to determine the level of council tax for their own areas, in order to address local priorities, without facing penalties in future years.

In line with national criteria, Scottish Councils endeavour to administer Council Tax collection in as fair and just a manner as possible and stand ready to engage with Council Tax payers whenever they may encounter difficulties in maintaining their payments.

The change in Council Tax collection procedures sought by petition PE1897 appears to relate to circumstances where a Council Tax notice is not received by a Council Tax payer. However, given the general reliability of postal services and the increasing availability of ‘e-billing’ for householders to receive their Council Tax bills and other communications, instances of Council Tax Notices ‘lost in the post’ should be an exception rather than the norm. That said, it is important for any householder with a Council Tax liability to proactively manage their payments and to seek help, (as early as possible) wherever/whenever they encounter any difficulties.

Councils are keen to ensure that all applicable reductions and reliefs have been correctly applied to accounts and in instances where they are contacted early enough, are regularly able to accommodate appropriate repayment arrangements. 

Support is available to households in the form of Council Tax Reduction. Citizens Advice Scotland provide impartial and confidential advice on access to benefits. Advice agencies are on-hand to assist people through these situations and can offer independent debt and money advice (e.g. Dealing with Council Tax arrears - Citizens Advice Scotland).  The consistent message communicated by these channels stresses the importance of Council Tax payers contacting their Council as soon as any difficulties arise.