As councils prepare to set next year’s tax rates, Citizens Advice warns rising bills are forcing families to choose between heating, food and staying out of arrears

Council tax is a vital source of income for cash-strapped local authorities helping deliver services for communities across Scotland. It is also the most common type of debt the CAB service sees every year. One key reason is that for those on low incomes, paying council tax competes with essential daily living costs.

This is the case with Diana, a mum of two, who came to her local CAB for help with arrears: “I do understand it is essential to pay council tax but in terms of priority it is not at the same level as the basics to live. My priorities are food, gas, electric, clothing for my kids, then rent. Council Tax is way down my list.”

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© Herald Scotland