FOI Request - Council Tax Debt and Summary Warrants

Request - 101003934749

1. Review Process

a) How often Council Tax debts are reviewed to identify statutory prescription (e.g. automated, manual, or periodic review).

2. Accounts Still Under Recovery

As at the date of this request, the number of Council Tax accounts where:

a) Recovery or enforcement action is ongoing; and

b) The original summary warrant was granted more than 20 years ago.

3. Recovery Ceased Due to Prescription

For financial years below, the number of Council Tax accounts where recovery action was stopped due to statutory prescription (if held).

a) 2019/2020
b) 2020/2021
c) 2021/2022
d) 2022/2023
e) 2023/2024
f) 2024/2025

Response 05-03-2026

1. The statutory framework for the recovery of Council Tax is reviewed at the start of each financial year, and also on an ad-hoc basis following any legislative change which is announced;

2. Enforcement is not ongoing for any debt for which a summary warrant was granted in excess of 20 years ago.

3. Not held. The process of dealing with the withdrawal of enforcement for any debt for which a summary warrant was granted in excess of 20 years ago is ongoing and the administrative processes relating to this have not yet been completed. We currently have, therefore, no totals to share with you. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.