Council Tax collection and recovery stages

The legislation under which we are obliged to levy and collect Council Tax is available at www.legislation.gov.uk and is:

• Local Government Finance Act 1992
• The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 (as amended)
• Water Industry (Scotland) Act 2002
• The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2014 (as amended)
• The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2020
• The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Order 2023

You pay your Council Tax over 10 monthly instalments from April to January.

If you move into a property during the year, we will spread the remaining payments over the months left.

Each payment must reach us by the first of the month. If you pay by Direct Debit, you can choose to pay on the 1st, 7th, 14th, 21st or 28th.

Further information is available on our how to pay page.

Reminder notice

If you miss a payment, we will send you a reminder asking you to pay the overdue amount within seven days.

If you pay within seven days, you can continue paying by instalments.

You can receive up to two reminders in a financial year.

If you don't pay within seven days, you lose the right to pay by instalments. The full amount for the rest of the year will be due, and we will ask the Sheriff Court for a summary warrant.

If you fall behind after 31 December, we will send you a final notice instead of another reminder.

If you’re struggling to pay, contact us as soon as possible, we’re here to help. Our problems paying Council Tax page gives information on how we can help.

We will send you a final notice when:

• you have already received two reminders in the same year
• you miss a payment after 31 December
• you miss a payment on a one‑off bill

A final notice means you must pay the full balance for the rest of the year within 14 days. If you do not, we will apply to the Sheriff Court for a summary warrant.

If you’re struggling to pay, contact us as soon as possible, we’re here to help. Our problems paying Council Tax page gives information on how we can help.

A summary warrant is a court order that allows us to recover unpaid Council Tax. When the Sheriff Court grants a summary warrant:

• a 10%  surcharge is added to the amount you owe
• we will pass your account to Stirling Park (Sheriff Officers), or
• we will ask the Department for Work and Pensions to take payments from your benefits

You will not receive another notice before this happens.

Stirling Park works on our behalf to recover unpaid Council Tax. If you receive a letter from them, contact them straight away to discuss payment.

If you do not pay or arrange payments, they may add extra fees. They can also take money from your wages or bank account.

Stirling Park contact details

Address: 25 Bank Street, Kilmarnock, KA1 1HA
Phone (collections): 01563 546518
Email (general enquiries): collections@stirlingpark.co.uk
Website: www.stirlingpark.co.uk

Where needed, we will share your information with Stirling Park for the purpose of performing our statutory collection duties, as allowed by data protection laws.

If you receive certain benefits, we will not send your account to Sheriff Officers. Instead, we will ask the Department for Work and Pensions or the Pension Service to take a set amount from your benefit and pay it to us.

This applies if you receive:

• Universal Credit
• Pension Credit (Guarantee Credit)
• Income Support
• Jobseeker’s Allowance (income‑based)
• Employment and Support Allowance (income‑related)

The amount taken will depend on your circumstances and may not be enough to clear the full balance before the end of the year. If you can, please contact us to discuss a repayment plan.

If you owe £5,000 or more, we can start sequestration (bankruptcy) proceedings. This is a serious legal process that can lead to your assets, including your home, being controlled by a trustee and possibly sold to repay your debts. You may also be prevented from applying for credit.
If you are in this situation, seek independent legal advice as soon as possible.