Council Tax enforcement: FOI release

Information requested

1. Policy Documents Governing Summary Warrants

•  Internal guidance, memos, or statutory interpretation documents relating to the use of summary warrants for council tax enforcement
•  Legal justification for bypassing judicial hearings and denying debtors the right to rebut

2. Council Tax Redistribution Breakdown

•  Percentage of council tax revenue retained by local authorities vs. remitted to central government
•  Mechanism by which funds are redistributed and ring-fenced
•  Justification for non-disclosure of this financial split to the public

3. Oversight of Enforcement Practices

•  Any audits, investigations, or reviews into the use of summary warrants by local authorities
•  Evidence of oversight regarding sheriff officer conduct, fee structures, and delegation legitimacy

4. Data Protection Compliance

•  Confirmation of whether the Scottish Government has reviewed or approved data-sharing practices between councils and enforcement agents
•  Any correspondence with the Information Commissioner’s Office regarding breaches or complaints

5. Remedy Pathways for Affected Individuals

•  Statutory or discretionary mechanisms available to challenge unlawful summary warrant enforcement
•  Guidance issued to councils regarding public rights to appeal, rebut, or seek redress

Response

Firstly, I should emphasise that Council Tax is a local tax, and administration of the Council Tax system, including decisions on collection and enforcement, is undertaken locally by the relevant local authority.

As each local authority is an independent body the Scottish Government has no locus to influence any Council Tax decisions they may make.

Regarding your specific requests for information under FOISA:

In your request you ask for:

1. Policy Documents Governing Summary Warrants - Internal guidance, memos, or statutory interpretation documents relating to the use of summary warrants for council tax enforcement

•  Legal justification for bypassing judicial hearings and denying debtors the right to rebut

As Council Tax is a locally administered property tax the application of Summary Warrant and judicial hearings in Council Tax enforcement is a matter for individual local authorities to decide upon.

The legal basis which stipulates Summary Warrant as an enforcement mechanism for unpaid Council Tax is implemented in law by the Local Government Finance Act 1992 (Schedule 8), the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 and the Debtors (Scotland) Act 1987.

These instruments provide the statutory authority for Summary Warrant, in particular:

• Schedule 8 of the Local Government Finance Act 1992: makes Council Tax enforceable in Scotland through Summary Warrant procedure by specifying that the sheriff court should grant the warrant at local authority request.
• Council Tax (Administration and Enforcement) (Scotland) Regulations 1992: set the procedural framework for obtaining and enforcing Summary Warrants. Regulation 30 requires councils to certify that reminder notices have been issued, at least 14 days have passed without payment, no valid appeal is pending, and the precise sums due are identified.
• Debtors (Scotland) Act 1987: establishes the general framework for diligence (debt enforcement measures) in Scotland and defines the concept of a Summary Warrant. The Act explicitly specifies domestic local taxation (which includes Council Tax) allowing such debts to be enforced without the need for a court hearing.

Contested Council Tax liability in individual cases are not matters for the sheriff at the Summary Warrant stage. Rather, they are dealt with through the appeals procedure to the Local Taxation Chamber of the First-tier Tribunal for Scotland. This provides the liable party with a route to challenge liability (or valuation in the case of contest relating to allocated Council Tax banding). The Summary Warrant procedure is restricted to enforcement of Council Tax liabilities which have been demanded and are overdue for payment.

The Scottish Government does not hold the information requested in part 1 of your FOISA request.

Therefore, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not hold the information you have requested.

In your request you ask for:

2. Council Tax Redistribution Breakdown - Percentage of council tax revenue retained by local authorities vs. remitted to central government

•  Mechanism by which funds are redistributed and ring-fenced
•  Justification for non-disclosure of this financial split to the public

Each local authority retains all Council Tax revenue collected in its area. No redistribution of Council Tax collected occurs between the collecting local authority either to the Scottish Government or between local authorities.

The Scottish Government’s policy on local authority spending gives local authorities the financial freedom to operate independently. As such, the vast majority of funding is provided by means of a block grant (which is additional to Council Tax revenues). Ultimately, it is for locally elected representatives to make local decisions on how best to allocate their resources and deliver services to their local communities.

As such the Scottish Government does not hold the information you have requested in part 2 of your FOISA request. Therefore, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

In your request you ask for:

3. Oversight of Enforcement Practices

•  Any audits, investigations, or reviews into the use of summary warrants by local authorities
•  Evidence of oversight regarding sheriff officer conduct, fee structures, and delegation legitimacy

Audits, investigations or reviews into the use of Summary Warrants:

The Scottish Government does not collect or hold internal audits or investigations into local authority use of Summary Warrants. However, the Accountant in Bankruptcy (AiB) publishes the Scottish Diligence Statistics annually, providing national data on diligence activity. These statistics show that the majority of diligences executed in recent years arise from Council Tax debts pursued under the Summary Warrant procedure (see AiB – Scottish Diligence Statistics).

Accountant in Bankruptcy has also produced the following publications regarding diligence (enforcement measures):

• Accountant in Bankruptcy – Annual Report and Accounts 2023–24

Published 19 December 2024. This report describes AiB’s statutory role in diligence, notes work on reforms, and explains regulation of officers’ returns under section 84 of the Debtors (Scotland) Act 1987.

https://www.gov.scot/publications/accountant-in-bankruptcy-annual-report-and-accounts-2023-24

• Scottish Statutory Debt Solutions – Annual Statistics 2024–25

Published 27 August 2025. This statistical bulletin covers debt solutions (Debt Arrangement Scheme, bankruptcy, trust deeds). It includes references to moratoria and diligence activity, and cross-references the diligence statistics.

https://www.aib.gov.uk/publications/scottish-statutory-debt-solutions-statistics-2024-25

• Diligence Working Group – Final Report (Diligence Review)

Issued in 2022. This is a policy paper from the independent group convened by AiB to review Scotland’s diligence framework. It clarifies that a summary warrant is not a diligence itself but the legal gateway for diligence in local taxation, and makes recommendations for reform.

https://www.aib.gov.uk/publications/diligence-review-working-group-final-report

Oversight of Sheriff Officer conduct, fee structures and delegation:

The Scottish Government is not responsible for overseeing day to day Sheriff Officer working practices. However, the following statutory and professional oversight arrangements apply:

• Fee structures: Sheriff Officer fees are set centrally by the Court of Session in the Act of Sederunt (Fees of Messengers-at-Arms and Sheriff Officers).

Act of Sederunt (Fees) 2024
Act of Sederunt (Fees) 2021

• Professional conduct: Sheriff Officers act as officers of court, accountable to the judiciary. They are members of the Society of Messengers-at-Arms and Sheriff Officers (SMASO), which maintains a constitution and code of practice.

SMASO – Constitution & Code of Practice
SMASO homepage

• Advisory oversight: The Advisory Council on Messengers-at-Arms and Sheriff Officers reports annually to the Lord President of the Court of Session on matters relating to the profession.

Advisory Council Annual Report 2024-25 (PDF)
Advisory Council Annual Report 2023-24 (PDF)

Codes of practice / guidance: Practice rules and client-facing guidance may also be published by external bodies such as Scottish Legal Aid Board guidance on instructing sheriff officers

• Complaints / recourse routes: Complaints about Sheriff Officer behaviour are not within the Scottish Public Services Ombudsman’s jurisdiction. However, they can be pursued via the officer’s firm, SMASO, or ultimately through the courts.

MyGov Scotland – complain about a sheriff officer
Advice Scotland – sheriff officers overview

As such the Scottish Government does not hold the information you have requested in part 3 of your FOISA request. Therefore, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

In your request you ask for:

4. Data Protection Compliance

•  Confirmation of whether the Scottish Government has reviewed or approved data-sharing practices between councils and enforcement agents
•  Any correspondence with the Information Commissioner’s Office regarding breaches or complaints

The Scottish Government has not reviewed or approved data-sharing practices between local authorities and enforcement agents nor conducted any correspondence with the Information Commissioner’s Office regarding breaches or complaints.

Local authorities are responsible for the administration and implementation of Council Tax and this includes the determination and calculation of liability, billing, and collection including outstanding amounts. Therefore, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested in part 4 of your FOISA request. You may wish to contact individual local authorities of interest to request this information.

In your request you ask for:

5. Remedy Pathways for Affected Individuals

•  Statutory or discretionary mechanisms available to challenge unlawful summary warrant enforcement
•  Guidance issued to councils regarding public rights to appeal, rebut, or seek redress

A Summary Warrant cannot be appealed in its own right as the grant of the warrant is an administrative act rather than a judicial decision. However, those affected by the issuance of Council Tax Summary Warrants have several statutory routes they may wish to explore:

• Liability disputes (e.g. exemptions, discounts, who is liable) must be appealed to the First-tier Tribunal (Local Taxation Chamber) under section 81 of the Local Government Finance Act 1992.
• Where a Summary Warrant is thought to be procedurally invalid this can be challenged in court by judicial review or a motion to set aside, and a debtor may also apply for a Time to Pay Direction or use the Debt Arrangement Scheme to manage enforcement.
• Complaints about local authority administration can be pursued through the local official complaints process and subsequently to the Scottish Public Services Ombudsman.
• Sheriff Officers’ conduct is overseen by their professional bodies and the courts.
• Regulations also protect debtors by prohibiting a Summary Warrant where a valid appeal is still pending.

Local authorities handle Council Tax decisions and disputes in line with a framework of legislation and national guidance intended to ensure fairness and accountability. The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 set out the legal basis for billing, collection, discounts, exemptions and enforcement, while appeals on Council Tax liability or banding are governed by the Council Tax (Alteration of Lists and Appeals) (Scotland) Regulations 1993.

Furthermore, local authorities are required to operate the Model Complaints Handling Procedure issued by the Scottish Public Services Ombudsman (SPSO), giving the public a clear path to raise concerns about process or service quality. Together, these measures provide local authorities with a structured set of rules and good-practice standards to follow when dealing with public appeals, rebuttals, or redress in relation to Council Tax.

The Scottish Government does not hold any guidance issued to local authorities regarding public rights to appeal or redress in respect of Summary Warrant and Council Tax enforcement. Therefore, this is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested in part 5 of your FOISA request.

Advice on a wide range of Council Tax issues, including collection and enforcement, is available from the Citizens Advice Scotland helpline on 0800 028 1456. The helpline is staffed between 9am and 5pm Monday to Friday.

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