Whether we are talking about Inverclyde Council or any other council in Scotland, local authorities have a range of measures at their disposal to assist with the collection of outstanding arrears of council tax, including the ability to offer individual payment terms, to use summary warrants and sheriff officers or to make arrestment from wages, benefits and bank accounts. It is obviously not in the interest of any local authority to fail to collect council tax, as that would have a significant impact on its ability to finance local services.