Council Tax

Collecting unpaid Council Tax

It is our aim to collect all Council Tax instalments as they fall due. Where instalments become overdue, the statutory recovery process will begin, as detailed below.

It is important that you contact us if you experience difficulty in maintaining your payments. At any time in this process, we will try to be responsive to our customer's circumstances, and attempt to reach a mutually acceptable payment arrangement. All customers will be treated equally, in relation to late payment or non-payment, and fairly in relation to any contact made with us.

If you are experiencing financial difficulties, you may download and use the form below to provide us with details of your income and outgoings:

Reminders

This is the first stage of recovery action, with reminder notices issued after a monthly instalment has fallen due and remains unpaid. Ignoring the reminder will result in the loss of your right to pay by instalments, with the remaining balance of your account becoming due in one lump sum payment.

Should you comply with the first reminder, but later fall behind again, a second reminder will be issued. A maximum of only two reminders will be issued in any one financial year, so should a third default occur, the right to pay by instalments is lost and summons action begins.

Catching up with your Payments

Having received a reminder notice, it is not too late to arrange payment of the missed instalment(s) with the Council Tax Section and future payments by Direct Debit - the easiest method of payment. Should you be unable to agree to payments by this method, you may be asked to complete a financial statement, detailing your income and expenditure, for use in reaching a mutually acceptable payment arrangement. We are not legally bound to enter into such arrangements and will, in most cases, still need to obtain a liability order at Court, with associated costs (see below).

Summonses

These are legal notices issued, if the reminder notices have not been complied with, and requires you to attend the Magistrates' Court, only if you dispute your liability. If you accept that the tax is correct, but in arrears, you do not need to attend the court hearing. The issue of a summons incurs a cost, which is added to your account.

Liability Orders

At Court, we apply for a liability order. This order enables us to enforce payment of the outstanding tax, using one of the following means:

  1. Attachment of Earnings - deductions directly from your pay at percentage rates, set by law.
  2. Attachment of Benefit - deductions directly from any entitlement to Income Support or Jobseeker's Allowance, again at a rate set by law.
  3. Bailiffs - should other action be unavailable, the order will be referred to the bailiff. A letter warning of such action is always issued. Bailiff costs, which can become considerable, will be incurred, as the bailiff will either attempt to agree a payment arrangement, or remove goods for sale at auction.
  4. Committal - if, following bailiff action, a sum remains outstanding, a committal summons may be issued. At the hearing, the magistrates try to establish why the debt has not been paid, in order to determine the next stage, which may be a suspended committal order, subject to regular payments or, ultimately, a prison sentence of up to 90 days. Further costs will be incurred.

Appeals

If you consider that you do not have to pay Council Tax (for example, because you you do not live in, or own the property, or because your property is exempt) or that we have made a mistake when working out your bill, tell us in writing.

Making an appeal does not allow you to withhold Council Tax owed in the meantime. If your appeal is successful, you will be entitled to a refund of any overpaid tax.