Scottish Diligence Statistics: 2022-23

Accountant in Bankruptcy (AiB) has released official statistics reporting diligences executed and Charge for Payment served in Scotland for the financial year 2022-23.

Total diligences executed, for all warrant procedures and diligence processes, decreased by 6.7% from 282,495 in 2021-22 to 263,570 in 2022-23. When compared to pre-pandemic levels in 2019-20, total diligences executed, for all warrant procedures and diligence processes, decreased by 9.6%.

The majority (91.2%) of diligences carried out in 2022-23 were by local authorities pursuing council tax debts, using the Summary Warrant procedure.

Diligences executed in respect of council tax debts decreased by 5.8% when compared with the previous financial year. Total diligences executed for council tax debts are at levels similar to those before the pandemic, only 0.2% lower than in 2019-20.

For the Non-Summary Warrant procedure, diligences executed decreased by 19.5% from 22,280 in 2021-22 to 17,930 in 2022-23. The 2022-23 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 varied across the six Sheriffdoms. Decreasing in: Tayside, Central and Fife (-15.1%); South Strathclyde, Dumfries and Galloway (-18.4%); North Strathclyde (-21.3%); Grampian, Highlands and Islands (-22.1%); and increasing in:  Lothian and Borders (48.8%); Glasgow and Strathkelvin (1.4%).

The number of Charge for Payments decreased from 277,545 in 2021-22 to 270,120 in 2022-23, a decrease of 2.7%. The majority (79.2%) 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.


A full statement of Scottish diligence statistics for the financial year of 2022-23 is available:

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