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
