Current status: Answered by Shona Robison on 10 June 2025
To ask the Scottish Government what options are available to private landlords in circumstances where a tenant is the liable person for council tax but they are not making payments to ensure that the bills are covered and any situation of arrears can be addressed.
In Scotland, typically the responsibility for Council Tax liability falls to the occupier of the property, not the owner. The exceptions to this general position may apply in specific circumstances, such as where a property is exempt, or let as a House in Multiple Occupation (HMO) where the owner has the responsibility to pay Council Tax.
Generally, landlords are not expected to take responsibility for ensuring that tenants pay Council Tax, and would not be aware of the payments arrangements between the council and the occupant for Council Tax purposes.
The collection and enforcement of Council Tax is governed by legislation and administered by local authorities. Collection rates for Council Tax are consistently high compared to other forms of taxation, averaging around 97% in recent years.