council tax

In Scotland, you can apply to your local sheriff court for 'time to pay' council tax debt. This important new right comes from the Bankruptcy & Diligence etc., (Scotland) Act 2007 which extends the time to pay provisions of the Debtors (Scotland) Act 1987 to include tax debts under summary warrant procedure.

If a time to pay application is granted the council cannot found upon arrears to bankrupt you or do 'diligence' against that debt - 'diligence' is the name for debt enforcement such as an earnings arrestment, bank arrestment, an attachment order against cars or an exceptional attachment order against household goods.

Applying is straight-forward and you can do this yourself, or get free help from a money advisor.  The following are some basic steps to help you:

1 - how to do

2 - download form

3 - legal rules

4 - more help?