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 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

Court costs

The cost of recovering any outstanding debt is extremely high. Court costs are payable to cover the councils additional expenses which have been incurred as a result of late or non payment, and the cost of producing and dealing with the summons or attendance at court.

If you are summonsed to the Magistrates Court the cost is £50.00.

If you fail to pay the full balance before the hearing day, the council will obtain a Liability Order and this costs £23.50.

Debt management policy

West Lindsey District Council has a legal duty to ensure the prompt and cost effective billing, collection and recovery of all sums due to the council.

Efficient debt management is essential to the council to provide the financial resources required to provide services for the benefit of local residents and businesses. This policy aims to ensure that a fair and consistent approach is taken when collecting any sums that are not paid when due and it will ensure that before any recovery action is taken against an individual, that their particular circumstances are considered at each stage in the process.

The aim is to ensure that council payment defaulters have their debts collected with the least possible charges being incurred by them.

This policy covers all debt recovery activities in relation to:

  • Council Tax
  • Business Rates
  • Sundry Debtors
  • Overpaid Housing Benefit
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