Currently 22 councils in Scotland offer payment of council tax over 12 months, while 10 don't. This means over 1.5 million people live in an area that doesn't offer them the easiest payment method that allows for easy budgeting and reduced payments every month, especially useful for those on low wages. It also improves council tax collection rates and therefore saves the council money.
In England and Wales it is mandatory to have the option to pay over 12 months as well as keeping the option to pay over 10. I think Scotland should follow suit.
The 10 councils who do not offer this option are Orkney Islands, Na h-Eileanan Siar (Western Isles), Argyll & Bute, East Renfrewshire, Angus, North Ayrshire, City of Dundee, City of Aberdeen, South Lanarkshire, and Fife (although Fife is planning to introduce this option for 2017)
The SNP say they wish to deliver for all the people and communities of Scotland, as part of that I believe all of Scotland's households should have the option to pay for council tax in the easiest and fairest way possible.