SB 15-04 Community Charge Debt (Scotland) Bill

The Community Charge Debt (Scotland) Bill was introduced in the Parliament on 3 December 2014. The Finance Committee has been designated as the lead committee on the Bill.  The intention of the Bill is to end collection of community charge (more commonly known as “poll tax”) debts.

This briefing examines the Bill’s proposals, provides the legal context and looks at the financial implications.  The briefing also provides a summary of the evidence received by the Finance Committee.

Read SPICe briefing:

Published: 9 January 2015

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