The amount of money paid by sheriffs to the Collector General last year was £60 million, compared to £75.8 million in 1995. The Commissioners attributed the lower return to an increase in the number of taxpayers who paid the Revenue directly, having first been contacted by the sheriffs.
At the end of last December the sheriffs had 35,000 cases or "certificates" on hand. A further 20,000 certificates had been returned paid, while almost 17,000 were withdrawn as alternative arrangement had been agreed with the Revenue. However almost 50,000 had been returned unaccompanied by payment.