FOI Request - Council Tax Information

Request 101003053227

I am writing to politely request the following information under the terms of the Freedom of Information Act 2000 (FOIA):

1.  How many unpaid council tax reminders have been sent out for the last 5 financial years for which data is available?
a)  Number of reminders sent overall, broken down by year
b)  Number of households sent reminders, broken down by year

2.  How many a) court summons b) liability orders did the council issue for unpaid council tax for the last 5 financial years for which data is available?
1) Number issued overall, broken down by year
2) Number of households issued, broken down by year
3) Number of reminders issued, broken down by year

3.  For the last 5 financial years for which data is available
1)  How many households are in council tax arrears, broken down by year
2)  How much is owed overall in council tax arrears, broken down by year

4.  How many a) overall b) households have applied for a special repayment plan to pay council tax for the last 5 financial years for which data is available, broken down by year?

5.  How many a) overall b) households have the council agreed a special repayment plan with to pay council tax arrears for the last 5 financial years for which data is available, broken down by year?

6.  How many a) overall b) households have asked for help from the council regarding council tax arrears repayment for the last 5 financial years for which data is available, broken down by year?

7.  For the last 5 financial years for which data is available
a)  How many households have the council taken ‘enforcement action’ against to collect unpaid council tax, please breakdown by type of enforcement action, broken down by year?
b)  How many ‘enforcement actions’ have been used by the council, to collect unpaid council tax, overall, please breakdown by type of enforcement action, broken down by year?

8.  For the last 5 financial years for which data is available?
a)  How many referrals have the council made to bailiffs in order to collect unpaid council tax, broken down by year?
b)  How many households have the council referred to bailiffs over unpaid council tax, broken down by year?

Response 18-05-2022

1. For answering this question I've provided for (a) actual reminder notices issued, there will have been more than one for some households e.g. husband and wife each receive one and some Council Taxpayers may have received more than one reminder during that year. For (b) it is the number of Council Tax accounts sent a reminder and likewise some Council Tax accounts may have received more than one reminder during the year. Reminders are only sent for current year debts.

(a)
2021/22 - 11440
2020/21 - 7783
2019/20 - 11171
2018/19 - 9633
2017/18 - 9034

(b)
2021/22 - 9022
2020/21 - 6057
2019/20 - 8655
2018/19 - 7518
2017/18 - 7113

2. For answering this question I've provided for (a) the number of accounts passed to petition warrant stage. The figures for part 1) and 2) will be the same as no documentation is sent to Council Taxpayers at petition warrant stage and there will be no figure for b) as we don't do liability orders.

(a)1)

During 2021/22 the following number of accounts were passed to petition warrant stage
2021/22 - 5063
2020/21 - 2493
2019/20 - 262
2018/19 - 41
2017/18 - 26
2016/17 - 15

During 2020/21 the following number of accounts were passed to petition warrant stage
2020/21 - 2620
2019/20 - 680
2018/19 - 59

During 2019/20 the following number of accounts were passed to petition warrant stage
2019/20 - 5663
2018/19 - 1007
2017/18 - 142
2016/17 - 38
2015/16 - 23
2014/15 - 29
2013/14 - 28

During 2018/19 the following number of accounts were passed to petition warrant stage
2018/19 - 5699
2017/18 - 1169
2016/17 - 208
2015/16 - 95
2014/15 - 64
2013/14 - 39

During 2017/18 the following number of accounts were passed to petition warrant stage
2017/18 - 3578
2016/17 - 1718
2015/16 - 282
2014/15 - 166
2013/14 - 106

(a)2) same figures as above

(a)3) we don't issue documentation for petition warrants so no reminders for petition warrant are issued. If it's normal reminders you're looking for the figure for this is answered in question 1

(b) We don't use liability orders so there are no quantities for 1), 2) or 3)

3. The figure for households in part 1) will be accounts
1) as at 22 March 2022
2021/22 5130
2020/21 4039
2019/20 3458
2018/19 3008
2017/18 2829

2) as at 31 March 2022
2017/18 £1,136,064
2018/19 £1,146,314
2019/20 £1,402,505
2020/21 £2,104,514
2021/22 £2,239,529

4. In accordance with section 17 of the Freedom of Information (Scotland) Act 2002 please be advised that this information is not held.

5. In accordance with section 17 of the Freedom of Information (Scotland) Act 2002 please be advised that this information is not held.

6. In accordance with section 17 of the Freedom of Information (Scotland) Act 2002 please be advised that this information is not held.

7. For both a) and b) we class taking enforcement action as the debt being passed to Petition Warrant stage, so I refer you to the response to Question 2.

8. Moray Council does not use bailiffs so the answer to both a) and b) is zero.