We were set up with the apparently simple remit of considering proposals to improve in-year collection rates of council tax in Scotland. The fact that we have taken nearly 18 months to conclude our work is in itself indicative of the fact that the problem is far from simple. We have found that there are many complex and often interacting reasons for poorer levels of council tax collection in Scotland than elsewhere in the UK. Moreover, we have found that some of these at least are the legacy of changes in attitude and behaviour due to a number of factors such as the "poll tax", the increasing availability of credit, the growth of multiple indebtedness, and the increasing numbers of people caught in debt recovery process.
Our report also shows, however, that there are a number of inconsistencies and inefficiencies in the various systems and processes involved in, or related to, council tax collection. Our research, in particular, has highlighted the differences in legal and operational systems between Scotland and England and provided an assessment of the extent to which they explain the lower collection levels in Scotland. Both our research and our consultation have highlighted a wide range of issues, varying from the complex to the quite simple, that point the way to improvements. Unfortunately, not all of these changes will be simple or quick. Hence our strong view that all of our recommendations need to be considered together. A coherent, integrated package of proposals developed by the Scottish Executive, COSLA and councils is required if in-year collection rates are to be increased.
We have not made recommendations about the wider, social and behavioural issues that undoubtedly affect council tax collection rates. In part, they extend beyond our remit and, more particularly, they are matters for political leaders. Nonetheless, the evidence we have obtained firmly supports the view that, to some degree, the problems of council tax collection lie in a decline in a sense of civic responsibility in at least some parts of Scotland. This is unfortunate and, even more so, in that the vast majority of council tax payers are responsible, but are paying an extra cost for those who choose not to pay. It will not be easy, but we believe this issue must be tackled.
Our conclusion therefore is that our apparently simple task has not led to any simple solutions. We have found that council tax payment is both sensitive and complex. We have highlighted a wide range of issues ranging from the technical to the political that affect in-year collection rates. We now invite political leaders to consider our evidence, our views, and our recommendations.