Non-payment of Council Tax

We understand that you may have problems paying your Council Tax bill and we are committed to assisting you to manage payment of your account.

If you encounter any difficulties paying your Council Tax bill, please contact us as soon as possible. We will try to help you to resolve these problems and we promise that any conversation you have with us about your personal financial circumstances will be completely confidential.

Unpaid Council Tax Bills

We must receive payment of your instalments in full by the instalment date printed on your bill. If you do not make payment of your Council Tax bill in accordance with the details printed on it, we may take the following steps to recover unpaid Council Tax.

  • If you fall behind by one instalment we will issue a reminder notice asking you to bring your account up to date within 7 days. If you do not pay the arrears OR you fail to contact us, the full balance of your account will become due for payment within a further 7 days;
  • If you pay the amount asked for on the first reminder notice but fall behind again, we will issue a second reminder notice asking you to bring your account up to date within 7 days. If you do not pay the arrears OR you fail to contact us, the full balance of your account will become due for payment within a further 7 days;
  • We may only issue two reminders in any one financial year. If you fall behind with your payments for a third time, or fail to pay a bill payable in a single instalment, we will issue a final notice asking you to pay the full balance of your account within 14 days.

Further action we can take

If the outstanding amount on the reminder notice or final notice is not paid, we may take further action. It is only a last resort that we employ enforcement measures, but if you fail to pay a reminder notice or a final notice issued to you and fail to contact us to discuss payment, we may apply to the Sheriff Court for a Summary Warrant.  We do not need to contact you when applying for it. 

If the sheriff is satisfied with our application, and grants us a warrant, a surcharge of 10% of your outstanding balance will be added to your account and the debt will be passed to the council's Sheriff's Officers for collection.

Sheriff Officer Action

We use the firm of Sheriff Officers, Scott & Co. They will request you to either pay the amount due in full or make contact with them to make a payment arrangement.  Once an account has been passed to Scott & Co, all contact regarding the debt must be made to them.

Contact details for Scott & Co:

Telephone: 0131 477 8912    Email: aberdeen@scottandco.uk.com
 

If you do not respond to the letters that Scott & Co have sent to you, the grant of a summary warrant gives them the authority to undertake the following courses of action::

  • Arrestment of your bank account
  • Arrestment of your wages
  • Sequestration (bankruptcy)
  • Attachment (legal seizure) of your moveable goods, with the option of selling these at public auction (note - this will require authorisation by a Sheriff)

If Scott & Co take any of these enforcement measures against your account, you will incur additional fees.

Deductions from Benefits

If you are in receipt of certain benefits, we may apply to the Department of Work and Pensions for deductions to be made from your benefits, to pay your Council Tax arrears. An application may be made after a summary warrant is granted against you or it may be made under the Water Direct Scheme once you have failed to make payment of a reminder notice.

Money Advice Moray

Our Money Advice Moray can also advise you on how to get your debts back under control. Our advice is FREE and CONFIDENTIAL. To arrange an appointment or for online and telephone service information please contact 0300 1234563. Further information on the Moray Advice Moray can be found here. You can also view a poster detailing useful money related telephone numbers by clicking here.

Moray Citizens Advice Bureau   

Moray CAB is an independent body which can provide taxpayers with support and advice on the payment of Council Tax. They can help you if you have received a reminder or final notice. The bureau can also provide you with support if you have received a letter from the council's Sheriff's Officers about unpaid Council Tax.

You can call the bureau on 01343 550088 or to make an appointment with the Money and Debt Adviser call 01343 555163 (Mon to Thurs 9.30am to 12.30pm). You can visit the bureau at 6 Moss Street, Elgin IV30 1LU (drop in service).

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