FOI Request - Council Tax Arrears, Enforcement and Recovery Data

Request 101003992978

Under the Freedom of Information Act, please provide the following council-wide yearly data from Moray Council for each of the following financial years (from the first to last day of each financial year) - 2021/22, 2022/23, 2023/24, 2024/25, and 2025/26:

Council tax:

1. The number of live council tax accounts at the end of each financial year (if held).

2. The number of council tax accounts with arrears at the end of each financial year.

3. The total value (£) of council tax arrears outstanding at the end of each financial year.

Debt collection:

4. The total amount (£) of council tax arrears collected/recovered in each financial year (regardless of the year the debt relates to).

5. The total number of liability orders issued for council tax arrears in each financial year.

6. The total value (£) of liability order costs charged to council tax accounts in each financial year.

7. The total number of council tax arrears cases referred to enforcement agents in each financial year.

8. The total value (£) of unpaid council tax debt for cases referred to enforcement agents in each financial year (based on the balance recorded when the case was referred, where available).

9. The total value (£) of enforcement agent fees added to council tax accounts in each financial year (if held).

Response 26-05-2026

1. Please see below number of live accounts at end of each financial year:
2021/22 - 46,359
2022/23 - 46,776
2023/24 - 47,184
2024/25 - 47,602
2025/26 - 47,830

2. Please see below number of accounts with a balance for that financial year outstanding at 31st March at end of that financial year. i.e. 2025/26 figure is accounts with a 2025/26 balance still at 31/03/26:
2021/22 - 4967
2022/23 - 4925
2023/24 - 5594
2024/25 - 5230
2025/26 - 5316

3. Please see below the value of Council Tax outstanding at the end of each financial year (year specific i.e not cumulative):
2021/22 - £1,546,817
2022/23 - £1,619,790
2023/24 - £2,211,958
2024/25 - £2,296,759
2025/26 - £2,437,180

4. Please see below the value of Council Tax arrears collected within each financial year irrespective of year of debt:
2021/22 - £1,554,545
2022/23 - £1,306,356
2023/24 - £1,266,922
2024/25 - £1,455,203
2025/26 - £1,275,398

5. Not applicable in Scotland
6. Not applicable in Scotland
7. Not applicable to Moray Council
8. Not applicable to Moray Council
9. Not applicable to Moray Council