For the first six months of the financial year, local authorities in Scotland have missed out on £100 million of revenue.

People living in almost 25,000 households are being pursued for the tax and have been issued with a summary warrant for their debt from the local sheriff court.

Citizens Advice Scotland has urged councils to consider alternatives to legal action as face continuing financial difficulties because of COVID-19.

Myles Fitt, financial health spokesman for Citizens Advice Scotland, said: “What we find in many cases is that people haven’t paid their council tax bill simply because their income cannot match the cost of living and families are having to make almost impossible decisions around food, rent and heating.”

A freedom of information request revealed that Glasgow faces the biggest deficit, with almost £20 million owed by 33,768 council tax payers. Edinburgh Council is due more than £17m that has gone unpaid since April, and warning letters have been sent to 39,000 households, The Times reports.

Even the smallest local authorities are having serious difficulty in collecting council tax: 2,162 Shetland residents owing £811,602. In the Western Isles, 2,126 council tax payers owe £670,467.

Last week, the Scottish Government announced a £90 million lost income scheme for councils.

CoSLA, the council umbrella group said: “Councils are exercising local discretion where it is appropriate to do so.”