FOI Request - Council Tax Arrears, Enforcement and Repayment Arrangements
Request 101004012734
Please provide the following information for the period April 2024 to the most recent available date.
1. Council tax arrears
a) The total value of outstanding council tax arrears at year end
b) The number of households/accounts in council tax arrears at year end
2. Diligence and enforcement activity - Please provide the number of:
a) Cases referred to sheriff officers for collection of council tax debt
3. Charges for payment
a) The number of charges for payment served in relation to council tax debt
4. Bankruptcy action
a) The number of sequestration (bankruptcy) actions initiated by the local authority in relation to council tax debt
5. Repayment arrangements
a) The number of repayment arrangements agreed for council tax arrears
b) The number of repayment arrangements that defaulted or were broken
If the above categories are recorded differently within your systems, please provide the closest available equivalent and explain any differences in definition.
If annual data is not available, please provide the information in the closest available format.
Response 10-07-2026
1. (a) The "in year" outstanding balance for 2024/25 at 31/03/25 is £2,296,759. The "in year" outstanding balance for 2025/26 at 31/03/26 is £2,437,180.
(b) Moray Council do not record the number of Council Tax accounts in arrears at year end, only the monetary value.
2.(a) During 2024/25 there were 4615 accounts passed to our Sheriff Officers, these were for multiple financial years. During 2025/26 there were 4060 accounts passed to our Sheriff Officers, these were for multiple financial years.
3.(a) Information received from our Sheriff Officers was that 6496 Charges for Payment were issued during the timescale requested.
4 .(a) Information received from our Sheriff Officers was that 0 Bankruptcies were initiated during the timescale requested.
5.(a) We are not able to differentiate between repayment arrangements set up for non arrears amounts and those for arrears, as not all arrangements are for arrears.
(b) During 2024/25 there were 228 broken arrangements. During 2025/26 there were 229 broken arrangements