What its response is to the reported £1.8 billion in uncollected council tax, and what action it is taking to address this issue.

The collection and administration of Council Tax is the responsibility of individual local authorities. Relative to other taxes, Council Tax collection rates remain consistently high, with 96% of charges collected successfully each year. Scottish Ministers are working with COSLA to promote best practice in debt collection and financial advice.The Scottish Government will invest at least £15.8 million this year in welfare, debt and income maximisation advice services. This includes £2.2 million to expand a Citizens Advice Scotland Council Tax debt advice project which will provide tailored assistance to affected households while working with local authorities to encourage good practice in debt collection.Additionally, the Joint Working Group on Council Tax Reform has identified ways to better equip councils with the information needed to improve collection practices. Strengthened data sharing on debt recovery will not only enhance collection efforts but also help identify individuals who may benefit from the Council Tax Reduction scheme.The Scottish Government’s Council Tax Reduction (CTR) scheme protects the most financially vulnerable by ensuring that nobody in Scotland should have to meet a Council Tax liability they cannot be expected to afford. The Council Tax Reduction (CTR) Scheme reduces a household’s liability based on an assessment of their income, capital, and other circumstances. Over 460,000 households receive some level of CTR, and on average recipients save over £850 a year.