Accountant in Bankruptcy (AiB) has released official statistics reporting diligences executed and charge for payment served in Scotland for the financial year 2023-24.

Total diligences executed, for all warrant procedures and diligence processes, increased by 45% from 263,570 in 2022-23 to 382,285 in 2023-24. When compared to pre-pandemic levels in 2019-20, total diligences executed, for all warrant procedures and diligence processes, increased by 31%.

The majority (87.4%) of diligences carried out in 2023-24 were by local authorities pursuing council tax debts, using the summary warrant procedure.

Diligences executed in respect of council tax debts increased by 38.9% when compared with the previous financial year. Total diligences executed for council tax debts are 38.6% higher than before the pandemic in 2019-20.

As in recent years, non-earnings arrestment continues to be the most used diligence across both Summary Warrant and non-summary warrant procedures.

For the non-summary warrant procedure, diligences executed increased by 122% from 17,930 in 2022-23 to 39,805 in 2023-24. The 2023-24 level is still below levels seen prior to the pandemic.

The largest number of diligences executed by Sheriffdom were granted in Tayside, Central and Fife followed by Lothian and Borders.

The number of diligences carried out across the six Sheriffdoms increased as follows: Grampian, Highlands and Islands (118.6%); Glasgow and Strathkelvin (57.5%); Lothian and Borders (51.1%); Tayside, Central and Fife (44.4%); South Strathclyde, Dumfries and Galloway (21.4%); and North Strathclyde (8%).

The number of Charge for Payments increased by 9.2% from 270,120 in 2022-23 to 294,845 in 2023-24. The majority (78.4%) were served in respect of council tax debts.

The figures released today are classed as Official Statistics and were produced in accordance with the professional standards set out in the Code of Practice for Official Statistics.

Background

A full statement of Scottish diligence statistics for the financial year of 2023-24 is available.