duty

A spokesperson for the Local Government Association said councils had "a duty to residents to collect taxes" and that bailiffs and other enforcement were "a last resort".

The UK will cut taxes on Indian clothing, footwear, jewellery and frozen seafood, among other goods, while India will reduce duties on the import of Scotch whisky, cosmetics, medical devices and luxury cars.

It said it plans to cut the cost of licensing, extend business rates relief and cut alcohol duty on draught pints.

He added: “The arsonist set the first fire, but the Fire Department proactively has a duty to do certain things.”

At that point, many become homeless and, because Scottish councils have a statutory duty to house all homeless people, they must step in.