While Scotland's housing associations are producing slightly better results, the study warns that they too have plenty of room for improvement.

It is important that all tenants pay their rent because the cost of them failing to pay falls on their fellow tenants

Professor Ian Percy, Accounts Commission Scotland

The Accounts Commission Scotland and Scottish Homes have now laid down targets for public sector landlords to cut rent arrears by �8m in the year ahead.

Professor Ian Percy, chairman of the commission, said: "Successful rent arrears control involves a package for measures, incorporating all aspects of good practice and continuously monitoring performance.

"Failure to spot weaknesses in rent arrears management practices can lead to escalating levels of arrears.

"Managing rent arrears involves a fine balancing act between giving support to tenants when they need it, and being firm with those who do not pay their rent.

"It is important that all tenants pay their rent because the cost of them failing to pay falls on their fellow tenants."

John Ward, chairman of Scottish Homes, welcomed the joint report and pointed out that �44m was the equivalent of the cost of building 750 new houses.

He said if just a fifth of that sum was to be "recaptured" then it would mean improvements to existing homes.