From 1st April 2025, the recovery process for non-payment of Council Tax has been changed and final notices will no longer be issued.
The change means if an instalment is not fully paid by the due date, a Reminder Notice will be issued. This notice will advise that the missed payment must be made within 21 days or contact must be made to the Council to discuss an alternative payment option.
If you are not able to bring your instalments up to date within the requested time or make a payment arrangement, you will lose the right to pay by instalments and the full years balance will become due. The Council will then make an application to the Sheriff Court to obtain a summary warrant that includes a 10% penalty for non-payment. The application for a summary warrant is made without any further notification to you.
If you receive a Reminder Notice and make payment within the 21 days, any future missed payment will result in you receiving a 2nd Reminder Notice. If this is not paid, an application will be made for a Summary Warrant without any further notification to you.
If a 3rd payment is missed, the Council will make an application for a Summary Warrant without any further notification to you.