Community Tax and Collection Charges

Community Charge (or poll tax) was introduced into Scotland in April 1989, and in England and Wales one year later. Although replaced by council tax in 1993, the unique Scottish collection system means that community charge arrears are still being collected up to 18 years later. Local authorities can apply for a summary warrant to collect outstanding monies from both community charge and council tax up to 20 years after the amount has become due, and then have up to a further 20 years to collect thereafter.