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Council Tax debt from 2004-2005 Scotland help

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My boyfriend discovered a few weeks ago that he owes some money to Glasgow Council for the period 2004-2005. He did not realise he owed this and we are very confused as to why they haven't contacted him until now about. he has been on the phone to the Council and the debt company several times to try and get to the bottom of this as he thought he paid the Council Tax for that year but thinks he's figured out what's happened (too complicated to go into).


So my question is, if it turns out he does indeed owe this money is he still liable for it after all this time or does it become written off? Ive read several different things about this, some saying its written of after 6 years, some saying after 20 years for council tax and some saying if you contact them then the clock is effectively reset to 0 anyway so we'd still have another 6 years (or whatever it is) before its written off.


Sorry for such a long post, hope someone can help

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In Scotland arrears of council tax and community charge can be recovered for up to 20 years from the date of the Summary Warrant which is similar to a sheriff court decree.


Summary Warrants for council tax arrears are automatically granted by the sheriff court following an application by the council.


The Council Tax (Administration and Enforcement) Regulations, 1992 do not apply in Scotland.





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I too have suddenly received a notice of Summary Warrant (via Scott & Co) from Edinburgh CC for alleged arrears dating back to 2004-2005. This is the first I have heard about this. As far as I was aware, I had fully paid up prior to leaving Scotland in 2005. As I now live overseas, in the EU, and have no assets or accounts left in the UK, can anyone tell me what my options are?


Many Thanks

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Technically they can ask a EU court to allow them to enforce a judgement made in the UK because of reciprocal agreements if they know where you are, however whether it would be economically viable for them to do so is another matter.

Can I be sued for a debt if I live in another country?


A debt does not AUTOMATICALLY transfer to another country.


When considering whether to sue a few points the creditor might consider:

• Is it worth it? Amount (costs of enforcement)

• Where is the client living?




The Judgement will be enforced in the law of the land that the debtor lives.


Under the Brussels Regulation and the Lugano Convention a creditor can enforce a debt in another country if that country uses the regulation or convention.


Brussels Regulation




All EU countries except Denmark


Austria Lithuania

Belgium Luxembourg

Bulgaria Malta

Czech Republic Netherlands

Cyprus Portugal

Estonia Poland

Finland Republic of Ireland

France (including French Romania

Guiana, Guadeloupe, Slovakia

Martinique and Reunion) Slovenia

Germany Spain

Greece Sweden

Hungary United Kingdom




Lugano Convention




Covers member of the European Free Trade Association (EFTA)


Iceland Liechtenstein Norway Switzerland


If both creditor and debtor are living/trading in UK (centre of main interest) then the creditor must use the court systems in the UK.


The Basic rule for Brussels and Lugano is that a debtor must be sued in the country in which they are domiciled regardless of nationality. Unless it’s a case of negligence, employment, insurance or land disputes.


• Countries covered by the regulation and convention will enforce judgments

made in other countries

• Procedure for this follows the same principals for enforcement in the uk

• The creditor needs to establish which court they must register the uk judgment

before it can be enforced. Embassies may be able to provide this info.


If outside a regulation or convention country, the creditor would need permission from the English or Welsh court to take action against a debtor

If outside the UK and regulation or convention countries then a reciprocal agreement will be needed


• A UK money judgment must be obtained

• The judgment must be final and conclusive and for a definite sum

• The debtor must have received notice of the original proceedings


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