Council Tax Arrears and Sheriff Summary Warrants Explained

Understanding Sheriff Summary Warrants

Set procedures exist for the recovery of council tax arrears in Scotland. If the initial and final council tax reminders are not paid, or you do not respond to the communication from the council, the next step is likely to be a Summary Warrant from the sheriff’s office.

A Summary Warrant is a formal statement detailing how much money you owe, and informing that this amount is now due to the sheriff’s office (rather than your local council). To help you understand your situation, below is a short timeline of the possible communications and reminders you may receive if you fall behind in paying your council tax in Scotland.

When do you receive an initial reminder?

Missing one of your council tax instalments will result in a reminder, giving you seven days in which to pay and bring your account back up to date. Should you fail to make payment during this time, the entire amount of your remaining council tax balance for the year becomes due immediately. Defaulting on three payments within a financial year will lead to the automatic removal of your right to pay by instalments in the future. It is important that you take action when you receive this first reminder letter; failure to do so could see you having additional fees and penalties to pay.

What happens if you receive a charge for payment?

A charge for payment will be sent out if you fail to contact the sheriff office noted on your Summary Warrant. You have 14 days to pay, after which time enforcement action may be taken against you. This could potentially include arrestment of your earnings, or the money in your bank account.

Sheriff officers may also be entitled to seize non-essential goods from your home if they are granted an Exceptional Attachment Order. You can apply for extra time to pay, however, which could postpone any planned enforcement action and give you valuable time to seek professional debt advice.

If your situation has got to this stage, you must make it a priority to seek help and advice. No matter how serious your debt problems are, rest assured there is help out there. At Scotland Debt Solutions, our expert advisors can help talk you through your options before advising which one is the most suitable for you and your circumstances. We will then be with you every step of the way throughout your debt-free journey.

We can help if you have received a Summary Warrant and are unsure about how to proceed. Scotland Debt Solutions provides guidance on how to deal with debt, and can let you know the extent of sheriff officer powers in Scotland. Call the team today to take the first step.