Views sought on Poll Tax Debts Bill


Views are being sought on the Community Charge Debt (Scotland) Bill, it was announced today.

The Bill seeks to cancel any liability of community charge (commonly known as the Poll Tax) debt, and any associated debt. It will also make summary warrants and decrees unenforceable in so far as they relate to Community Charge debt. 

The Scottish Parliament’s Finance Committee is seeking views on the general purpose of the Bill as well as its financial implications. 

Finance Committee Convener Kenneth Gibson MSP said: 

“This Bill would remove the final legacy of debts still being pursued 20 years after the Poll Tax was scrapped. It is important this legislation receives detailed scrutiny and therefore I encourage interested organisations and individuals to submit their views as soon as possible. The Finance Committee will take evidence based on submissions received on 14 January.”

To make a submission on the Bill please see the full call for evidence on the Committee’s website. 

Specific questions the Committee would like answers to include:

  • What is your view on the purpose of the Bill and broadly, are you supportive of it?
  • Do you have any views on the level of the financial settlement that is proposed in connection with the Bill?
  • Does the settlement figure accurately reflect the total community charge debt that would be recoverable by local authorities, given the operation of the law of prescription?
  • The Scottish Government considers that, beyond the financial settlement that will be provided to affected local authorities, the Bill will have no financial implications (costs or savings) for the Scottish Administration, local authorities, other bodies, individuals or businesses. What is your view of this assessment?


The Community Charge Debt (Scotland) Bill was introduced on 3 December. The deadline for the call for evidence is noon on Wednesday 7 January. 

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