FOI Request - Council Tax

Request 101004001450

1. The number of households in council tax arrears for each financial year from 2015-16 to 2025-26.

2. Of those households who are in council tax arrears please provide the average amount of arrears a household is in for each financial year from 2015-16 to 2025-26.

3. The total amount of council tax arrears for each financial year from 2015-16 to 2025-26.

4. The highest amount owed by one household for 2025-26 or the most recent financial year.

Response 18-06-2026

1. Not held. Moray Council does not record the quantity of households in Council Tax arrears per financial year, only the overall value. Therefore we are unable to provide a figure. Information that is not held falls under Section 17 of the Freedom of Information (Scotland) Act 2002 - Information not held.

2. As per question 1, since we are unable to provide as answer to this, we are unable to provide an answer to question 2. S.17 FOISA

3. Effective of 31/03/2026, here are the outstanding Council Tax balances per financial year.

2015/16 - £654,206  
2016/17 - £801,136
2017/18 - £731,035
2018/19 - £724,050
2019/20 - £884,049
2020/21 - £1,191,111
2021/22 - £1,164,517
2022/23 - £1,162,188
2023/24 - £1,703,889
2024/25 - £1,971,044
2025/26 - £2,437,180

4. As per 1 - As we are unable to record household figures, we are unable to provide a figure for this. S.17 FOISA