Scotland
Scotland has a different system. There are no bailiffs, no liability orders and no magistrates' court, and the differences matter from the first letter.
Almost everything written about council tax debt in the UK describes the English system. If you live in Scotland, much of it does not apply to you.
The main differences
| England & Wales | Scotland | |
|---|---|---|
| Court order | Liability order, magistrates’ court | Summary warrant, sheriff court |
| Who enforces | Enforcement agents (bailiffs) | Sheriff officers |
| Added on the order | Council’s costs | A statutory surcharge |
| Entry to your home | Peaceable entry, no forced entry for council tax | Sheriff officers cannot enter to remove goods without a separate court order |
| Wage deduction | Attachment of earnings | Earnings arrestment |
| Bank account | Not directly available | Bank arrestment |
| Time limit to recover | Six years to obtain the order | Twenty years, but only twenty years from the debt becoming due |
| Prison for non-payment | Possible, rarely used | Abolished |
What this means in practice
You cannot be imprisoned for council tax arrears in Scotland. That was abolished and any suggestion otherwise is wrong.
Sheriff officers are not bailiffs. They are officers of the court, and their powers over goods in your home are considerably more restricted. They cannot simply turn up and remove your possessions.
Arrestment is the main risk. Money can be taken from your wages or frozen in your bank account, and this is far more commonly used in Scotland than the seizure of goods.
There is no hearing you can attend. A summary warrant is granted administratively on the council’s application. You are not summonsed and you do not get a chance to argue it beforehand.
Where to start
If you have had a letter about council tax arrears in Scotland, start with summary warrants. If sheriff officers have already contacted you, read sheriff officers.
Questions people ask in Scotland
Guides in this section
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Summary warrants
How summary warrants work, the surcharge, and what follows.
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Sheriff officers
Their powers, how they differ from bailiffs, and what to do.
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The Debt Arrangement Scheme
Statutory protection that freezes interest and stops arrestments.
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Protected trust deeds
The Scottish equivalent of an IVA, and how it compares with DAS.
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Sequestration and the Minimal Asset Process
Scottish bankruptcy, and the cheaper Minimal Asset Process route.
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