Unpaid Council Tax
We strongly recommend you take steps to pay each month on time such as via a direct debit.
If you don't pay your Council Tax, or pay late, you may be subject to recovery proceedings and your right to pay by instalments will end. Here are further details of what will happen if you fail to make your payments on time.
Reminders
Postal reminder notice
If you do not pay your Council Tax as shown in your bill, we will send you a postal reminder notice. The notice will tell you the amount you have to pay to bring your account up to date.
You must pay the amount shown on the notice within seven days of the date on the reminder.
Failure to pay the first reminder notice
A court summons will be issued for the full year's charge. This will be payable immediately and will include additional court costs incurred.
Failure to pay a further month’s instalment
If you pay the first reminder notice but fail to pay a further month’s instalment, we will send you a second postal reminder notice.
Again, you must pay this within seven days of the date shown on the reminder.
If you fail to make the payment and bring the account up to date, a court summons will be issued for the full year's charge which will be payable immediately. It will include additional court costs incurred.
We do not issue monthly reminders for you to pay
We issue a maximum of two reminders in a tax year.
It is your responsibility to ensure you make payments based on your Council Tax bill and the instalments that you receive.
Final notice and cancellation of instalments
If you have paid two previous reminder notices but default for a third time, your right to pay by instalments will be cancelled and the balance of the account to the end of the tax year will be due for payment.
You must pay the amount shown on the notice within seven days of the date shown on the notice. If you do not pay the amount due a summons will be issued.
Summons
If you do not pay the Council Tax due on a reminder notice, you may be summonsed to appear before the Magistrates Court. This will incur additional costs of £105 to your council tax account. The summons will include a court hearing date. If the amount due (including the summons cost) is fully paid before the court hearing date then there will be no further action.
If you cannot pay the full amount due before the court hearing date:
- you do not need to attend court.
- we will offer you a payment plan to clear the balance.
- we will ask the court to grant a Liability Order to secure the debt.
- this will add further costs of £25 to your council tax account taking the total costs to £130.
If you accept the payment plan offer and pay the instalments, no further action will be taken.
If the payment plan does not suit you, you can contact the council tax recovery team to propose a Special Payment Arrangement to pay this. The Court cannot make payment terms with you.
Liability Order
A Liability Order is made if any balance stated on the summons remains unpaid at the hearing. You do not have to attend the court hearing. However, if you do wish to contest the liability order please note that the following are not legal defences against the issue of a liability order:
- you cannot afford to pay
- the property should be exempt or a discount is due
- you have an outstanding benefit claim
The council only has to prove to the court that notices have been sent to you, not that they have been received by you.
You must contact the council in advance if you wish to contest the hearing, please refer to your summons notice.
The Liability Order gives the council the right to recover the debt in any of the following ways:
Enforcement agents for debt collection
We can instruct an enforcement agent (formerly bailiff) to collect the debt. Action will be taken in stages, each of which incur further fees.
Changes were made to the regulations, Taking Control of Goods (Miscellaneous Amendments) Regulations 2026 and came into force 1 May 2026
Enforcement fees
| Fee stage | Fixed fee | Percentage fee (Regulation 7): percentage of sum to be recovered over £1,900 |
|---|
|
Compliance Stage
|
£79
|
0%
|
|
Enforcement
|
£247
|
An extra 7.5% levy on the additional amount above £1,900
|
|
Sale or Disposal
|
£116
|
An extra 7.5% levy on the additional amount above £1,900
|
Removal and sale costs
| Type of cost | Cost |
|---|
| Storage costs |
Actual costs |
| Locksmiths costs |
Actual costs |
| Any relevant court application fees |
Actual costs |
Auctioneers costs where the sale is held on the auctioneers premises
| Type of cost | Cost |
|---|
| Auctioneers Commission |
Not exceeding 15% of the sum realised |
| Auctioneers out of pocket expenses |
Actual costs |
| Reasonable advertising costs |
Actual costs |
| Internet auction costs |
Actual costs |
| In some circumstances exceptional costs will apply |
Agreed in court |
Our appointed enforcement agents
CDER Group
Rundles & Co Limited
Newlyn Collection Service
Equita Limited
Attachment of benefits
We can ask the Department for Works and Pensions (DWP) to take money direct from any Income Support, Jobseeker’s Allowance, Employment and Support Allowance, Pension Credit and Universal Credit. We will make the request and the DWP will then contact you to confirm deductions are going to be made.
Attachment to earnings
We can order your employer to take deductions from your wages or salary until the debt is repaid. Your employer is legally required to comply.
They can charge you £1 each time they make a deduction. Employers can find out more about Attachment of Earnings in the employers guide to attachment of earnings.
Although the third party guide refers to cheque payment, you can also pay via Bacs.
Charging order
We can apply to the County Court for a Charging Order if you own a property. When the property is sold we would receive the money you owe. This can only be applied if you owe £1000 or more.
Insolvency proceedings
In extreme circumstances, we could commence bankruptcy proceeding against you or winding up proceeding against your company. This is a serious matter and you will have to give up any possessions of value or assets.
Committal to prison
We can summons you back to the Magistrates' Court to attend a committal hearing. The Magistrates will examine your means (income and circumstances) now and at the time of the arrears.
They may then decide that you should have paid the debt and could issue a warrant of commitment, placing you in prison for up to three months. They may suspend the imprisonment if they wish to make a payment arrangement with you (suspended order).
It would be wise to contact us before your arrears reach this stage.
Do you need debt and money advice?
If you have debt problems, need help with your finances or are struggling to pay your council tax, there is lots of free information and help available online, over the phone or face to face.
Find out what help is available.