Recovery action

Recovery action

Council tax is mainly governed by ‘The Council Tax (Administration and Enforcement) Regulations 1992 and these set down the following procedures to collect the council tax:

  • We must send you a bill showing you the amount due and the instalments you should pay
  • If you fall into arrears we must send you a Reminder. If you do not pay the arrears in full immediately, a summons will be issued without any further notice.
  • If, after a reminder has been issued you bring your account up to date but fall behind again you will be sent a Second Reminder. If you do not pay the arrears in full immediately, a summons will be issued without any further notice.
  • If, after the second reminder has been sent you bring your account up to date but fall behind again you will be sent a Final Notice.
  • If a Final Notice is issued you have lost the right to pay by instalments and if you do not pay the full balance immediately we will send you a summons
  • If a Summons is issued and you fail to pay the full balance plus court costs before the court hearing date, we will apply for a Liability Order which will incur court costs.
  • A liability order allows us to take various action to recover the money due. This may be:

    • Attachment of Earnings Order
    • Attachment to Benefit 
    • The use of enforcement agents 
    • Bankruptcy proceedings 
    • Place a charging order on your property 
    • Committal to prison