Number of local authorities offering electronic bills for Council Tax: FOI release

Information requested

I'd like to find out how many local councils in Scotland offer the option of electronic bills for Council Tax (CT), please.

Response

The Scottish Government does not hold the information requested. 

While our aim is to provide information whenever possible, in this instance the Scottish Government does not have the information you have requested.

As such, I hereby provide you with formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. However, it may be helpful to know that while the Scottish Government has permitted e-billing in legislation, collection and administration of Council Tax is a matter for individual local authorities. Electronic billing for Council Tax is permitted under Regulation 19 of the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, as amended by the 2006 Electronic Communications Order. Regulation 19(4) allows any notice issued under Part V of the Regulations to be served electronically, provided the taxpayer has supplied an electronic address for this purpose. This clearly covers the main Council Tax bill (the demand notice), meaning councils are fully empowered to issue bills electronically.

Additionally, as a council employee you may be able to obtain the requested information from local authorities directly by requesting the IRRV to circulate your question. They can be contacted at IRRV.Scotland@IRRV.org.uk

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.