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Scotland: council tax

Aberdeenshire Council Tax Arrears: Four Notices Before a Summary Warrant

Aberdeenshire usually sends four notices before applying for a summary warrant, more warning than most Scottish councils give. It does not publish which sheriff officer firm it instructs, so your letter is often the only source. Council tax disputes go to appeal, not to complaints.

  • Four notices, not the usual two
  • Disputes go to appeals, not complaints
  • No firm confirmed, so none is named
How we produce this guidance

Key facts

Council
Aberdeenshire Council
Sheriff officer firm
Not published by the council; a 2023-2027 contract exists but the supplier could not be independently confirmed
Pay Aberdeenshire directly
Online at online.aberdeenshire.gov.uk, or via the income recovery line on the difficulty-paying page
Complain about the council
Council tax disputes go through a separate appeals route, not the general complaints procedure; that procedure escalates to the Scottish Public Services Ombudsman
Local support
Council Tax Reduction (including Bands E-H) and the Scottish Welfare Fund

Aberdeenshire's own four-stage notice cadence

Aberdeenshire follows the same national Scottish route as every council: a summary warrant granted by the sheriff on the council's own certificate, with no hearing, adding the automatic surcharge described on our council tax in Scotland page. What is different here is how much warning Aberdeenshire gives before it gets there, and the council's own page sets out four separate stages rather than the two or three found in most other Scottish councils' policies.

The first missed instalment brings an Overdue Account Notice, giving 14 days to pay and warning that the full year's balance falls due 21 days later if it is not cleared. A second missed instalment brings a second Overdue Account Notice on the same 14 and 21 day terms, not an escalation straight to the next stage. Only a third default triggers a Final Notice, which permanently removes the right to pay by instalments and gives 14 days to clear the whole outstanding balance. If that final 14 days passes unpaid, Aberdeenshire applies to the sheriff for a summary warrant.

Aberdeenshire does not publish the name of the firm that acts once a summary warrant is granted. A Scotland-wide procurement register shows a sheriff officer services contract covering Aberdeenshire running from February 2023 to January 2027, but the named supplier on that record could not be independently confirmed, and a firm's own marketing claim about working with local councils is not evidence of who this council actually instructs. Until that is published or confirmed, this page refers to the council's appointed sheriff officers rather than guessing a name; see our page on sheriff officers in Scotland for who they are and how they are regulated. If you have been told bailiffs are coming, that is the English term; in Scotland the person carrying this out is a sheriff officer, not a bailiff.

Council tax disputes go through appeals, not the general complaints procedure

Aberdeenshire's own guidance is explicit that a disagreement about a council tax bill, a notice, or a summary warrant application is handled through a dedicated council tax appeals route, kept separate from the council's general Complaints Handling Procedure. That general procedure exists, runs to two stages, and correctly names the Scottish Public Services Ombudsman as the next tier once it is exhausted, but Aberdeenshire's own guide states council tax specifically sits outside it. Anyone disputing a bill or an enforcement step should usually use the appeals route rather than the general complaints form, unless the complaint is genuinely about how the council's staff behaved rather than the decision itself, or they risk being told the wrong process was used and losing time while it is redirected.

Paying Aberdeenshire, or getting help before it reaches this stage

Aberdeenshire's council tax can be paid online through its payments portal, linked from its main council tax page. The council's own contact page for the council tax team publishes no general phone number, only a postal address, an email address, and a warning that a written reply can take up to six weeks; anyone already in arrears is better served calling the income recovery line published on the difficulty-paying page directly, rather than writing in and waiting on a response.

Local support: Council Tax Reduction and the Scottish Welfare Fund

Aberdeenshire administers Council Tax Reduction, including a separate reduction for Bands E to H, and a Scottish Welfare Fund for one-off crisis or hardship grants, both through its own benefits and grants pages. Neither cancels a genuinely owed council tax bill, but either can reduce what is owed or help with an immediate crisis before arrears reach the summary warrant stage.

Frequently asked questions

Does Aberdeenshire tell me who its sheriff officers are?

Not on its own published pages. A procurement contract for sheriff officer services covering the council runs from 2023 to 2027, but the named supplier on that record has not been independently confirmed, so this page does not guess a name.

Can I complain to Aberdeenshire about a council tax decision?

Not through the council's general complaints procedure, which Aberdeenshire's own guidance says does not cover council tax. Use the separate council tax appeals route instead; general complaints, about other services, still escalate to the Scottish Public Services Ombudsman once the council's own two stages are exhausted.

What happens if I miss a second instalment after already missing one?

Aberdeenshire sends a second Overdue Account Notice on the same 14 day terms as the first, rather than skipping straight to a Final Notice. The Final Notice, which removes the instalment right permanently, follows only a third default.

Sources

  1. Local Government Finance Act 1992, Schedule 8 paragraph 2(2)-(3) (Scottish council tax summary warrant + 10% surcharge) legislation.gov.uk
    The sheriff … shall grant a summary warrant … authorising the recovery, by any of the diligences mentioned in sub-paragraph (3) below, of the amount of the sum remaining due and unpaid along with a surcharge of 10 per cent. of that amount. The diligences referred to in sub-paragraph (2) above are— (a) an attachment; (aa) a money attachment; (b) an earnings arrestment; (c) an arrestment and action of furthcoming or sale.
    Checked 2026-08-22
  2. Council Tax (Administration and Enforcement) (Scotland) Regulations 1992, regulation 30(1)(b) (summary warrant certificate — final notice, 14 days) legislation.gov.uk
    a statement that the authority have served a notice ("a final notice") on each such person requiring him to make payment of the amount due by him within the period of 14 days beginning with the day on which the notice was served.
    Checked 2026-08-22

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