The Scottish Government has set out further plans to change how council tax debt is handled for people who have experienced domestic abuse. On 3 November it outlined a proposed exception to a rule that can leave one person facing a whole jointly owed bill.
The exception is to be consulted on in 2027, with ministers planning to seek legislation afterwards. It is not yet in force, and the timetable for implementing it has not been settled. A longer period before debt enforcement is planned separately for all council taxpayers.
The intention to consult on an exception was announced in October. The November statement adds details about the proposed share of liability and a wider change to the time allowed before enforcement. It builds on the earlier pledge rather than introducing the idea for the first time.
How the proposed exception would work
Under joint and several liability, two or more people can be responsible for council tax on a property. If the bill is unpaid, a local authority can seek the full debt from any one of the people liable, rather than collecting only a separate share from each. In Scotland, water and sewerage charges are collected alongside council tax.
Under the proposed exception, survivors who meet the relevant criteria would be liable for no more than 50 per cent of the overall council tax and related water and sewerage charges debt. They could seek help from their local authority to reduce or remove what remains, but the proposal does not provide an automatic write-off of the remaining amount.
Details of who would qualify, what evidence would be needed and whether the exception would apply to existing arrears have yet to be resolved. Someone facing a bill now should not treat the planned exception as an entitlement already available.
Financial abuse can include controlling someone’s access to money, building up debt in their name without their knowledge or forcing them to take on debt through threats. The effects can continue after an abusive relationship has ended, including through outstanding bills.
Some councils already use discretion in particularly sensitive cases, although approaches can vary. People with council tax concerns can ask their local authority about available support and repayment options without waiting for the proposed changes.
More time before enforcement
A separate measure is intended to apply to all council taxpayers in Scotland, not only survivors of abuse. From 1 April 2027, the government plans to extend the period after a missed council tax payment before enforcement action can begin from 14 days to 63 days.
The longer interval is intended to give households more time to seek advice and address a missed instalment. It would not itself cancel a bill or remove a council’s power to recover an outstanding debt.
Discussions during the review raised questions about how to give people more time and how changes would work in practice. Views also differed on the possible effect of wider recovery changes on councils’ ability to pursue people who persistently fail to pay.
The government plans to consult on the number, timing and content of reminder and final notices, flexible repayment arrangements and ways of communicating with people who have not responded.
Other debt reforms
Another proposal concerns backdating council tax reduction. Working-age applicants who demonstrate good cause can normally have a claim backdated by up to six months. The limit for pension-age applicants is normally three months. Ministers plan to consult on easing those rules; no new backdating limit has been settled.
Council tax debt and related water and sewerage charges are generally subject to a 20-year prescription period. The consultation will gather evidence on the effect of changing how long such debts can be pursued, the financial implications for councils and the treatment of historic debt. No immediate cancellation of old arrears has been announced.
Evidence and support
An accompanying rapid evidence review included 34 sources. Among the research examined were two Scottish studies covering both survivors’ experiences and joint liability; neither had joint liability as its main focus. The government is considering further research to address gaps.
For people who need help now, Scotland’s Domestic Abuse and Forced Marriage Helpline is available around the clock on 0800 027 1234. In an emergency, call 999. The proposed tax changes should not be confused with support that is already available.
