Citizens Advice Scotland - Understanding the Drivers Behind the Accrual of Council Tax Arrears Report

That the Parliament welcomes the publication of Citizens Advice Scotland’s report, Understanding the Drivers Behind the Accrual of Council Tax Arrears; understands that the report reveals four main reasons that combine to lead people into council tax arrears, including low income, prioritising essential daily living costs, lack of awareness of harsher debt collection practices for council tax, and overlooked repayment opportunities by local authorities; considers that, for nearly a decade, council tax debt has persisted as the single biggest debt issue that people bring to Scotland's Citizens Advice network, including in the West Scotland region; understands that Citizens Advice Scotland has expressed its concern that the long-standing problem of council tax debt will be made worse by the cost of living crisis, and notes the calls for the Scottish Government and local government to use the findings of the report to prioritise the change needed to reduce the numbers of people falling into council tax arrears and debt.