Between October 2022 and September 2023, CABs dealt with £10.1m in council tax debt from over 2,000 clients.

The average council tax debt was £3,368.69 – almost three times the average council tax bill in 2023/24 of £1,302.

The charity is warning that the cost-of-living crisis has led to people prioritising costs like food, housing and energy putting a squeeze on people’s capacity for meeting council tax payments.

Council tax is a “priority debt” – a debt people should deal with first or risk enforcement that is quicker and harsher than that for commercial debt.

Previous research from Citizens Advice Scotland found that reasons for people falling into council tax debt included struggling on low incomes and prioritising essential daily living costs such as food, heating, and housing.

The research also suggests people aren’t aware of the harsher debt collection consequences of being in council tax arrears compared to other types of debt such as loans or credit cards.

Councils can subject those in arrears of just one month people to a speedy debt enforcement through a bank arrestment - which can include benefits - as a means of recovering payment, while the research also found that local authorities are overlooking potential opportunities to enable repayments to be made.

On average around one in three clients presenting debt at bureaux have council tax debt. This proportion is consistently higher for clients seeking support with multiple debt issues.

CAS financial health spokesperson, Myles Fitt, said: “With over £10m of council tax debt seen by CABs, and the average debt close to three times the average bill, this is the largest single debt issue CABs deal with.

“We are seeing the impact of the worst cost of living crisis in living memory and people are understandably prioritising essential costs like food, energy and housing and may skip their council tax payments as a result.

“People don’t see immediate tangible consequences of not paying their council tax - the bins still get emptied and street lights stay on – in the way that they do if food cannot be bought or energy bills are left unpaid.”

He added: “It’s understandable that some people may put council tax payments out of their line of sight but that carries real risks. Debt collection process for council tax is quicker and harsher than commercial debt like credit cards, such as arresting bank accounts that can include benefit payments.

“We are encouraging people to keep focused on council tax payments amidst other bills, and to see it as an essential living cost. We would encourage local authorities to ensure that their collection practices take into account a person’s ability to pay.

“Meanwhile anyone who is worried about their ability to pay council tax or other essential bills can check www.moneymap.scot to see how they could boost increase their income or reduce their outgoings.”