Arrears procedures
Council tax is normally paid in monthly instalments. If a payment is missed, the local authority sends a reminder notice giving the client seven days to pay the outstanding amount.
This reminder notice lists:
•the outstanding amount to be paid; and
•if this amount is not paid within seven days, the right to pay in instalments is lost and the outstanding amount for the financial year must be paid.
If the outstanding amount is paid but a payment is missed later in the year, the next reminder notice will state that if a third payment is missed in the same financial year, they will lose the right to pay in instalments without a reminder notice being sent out.
1Reg 22(4) The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992When a client loses the right to pay by instalments and fails to make payment of the outstanding amount for the financial year and the time limit for payment has lapsed, the local authority can apply to the sheriff court for a summary warrant.
The client cannot negotiate with the court before it is granted.
The amount due will have increased as there is an automatic penalty of 10 per cent if a summary warrant has been granted against the client.
The local authority must obtain a charge for payment before money can be recovered.