Introduction

Council tax is due on 1 April each year. Payments are spread over the year to make it easier to pay. Your bill will tell you:

• the date each payment is due
• if you need to pay weekly, every two weeks, or monthly
• how you have chosen to pay, for example by cash or Direct Debit.

If you miss a payment we will start the recovery process. This process has various steps. Each step will give you a set number of days to either:

• pay the amount required, or
• contact us to discuss your payments.

If you do not pay what you owe you may have to pay costs. It is always better to pay as soon as you can.

If you are finding it hard to pay your council tax, for whatever reason, we have different payment options and support services that can help.

How we can help you with your payments

We can help you manage your council tax payments, and possibly lower your bill if you are eligible. Support includes:

• Help with council tax payments - provides details on all of the ways we can help you.
• Your Money team - contact the Your Money team for help with benefit entitlement, rent, and council tax payment advice.
• Council tax support - if you are on a low income, you may be entitled to council tax support.
• Discounts, exemptions and reductions - use our directory to see if you can pay less for your council tax.

You can also email our helpful team. We will work with you so we can understand your circumstances and see how we can help you make your payments manageable. Sometimes it’s as simple as changing the date you pay to tie in with when you get paid.

Overview of the recovery process

The recovery process is a legal process we follow if you don’t pay your council tax. We let you know how much you owe, and when it needs paying by, at every stage. We will send you letters, emails, and texts, depending on the contact information we have for you.

The basic process is:

• First reminder

  A first reminder is issued when you miss a payment for the first time. If you do not pay what you owe by the given date, to bring your account up to date, you will be sent a court summons.

• Second reminder

  If you bring your account up to date after a first reminder has been sent to you, but you then miss another payment at any time, we will send you a second reminder.

  If you do not pay what you owe by the given date, to bring your account up to date, you will be sent a court summons.

• Final notice

  If you bring your account up to date after your second reminder, but you then miss another payment, you will be sent a final notice.

  Your right to pay by instalments is cancelled. You must now pay any unpaid council tax for the year. If you do not pay, you will be sent a court summons.

• Court summons

  A court summons is issued if you fail to pay your first reminder, second reminder, or your final notice, by the date given in each notification. The cost of the summons will be added to the total amount you owe.

• Liability order

  If your case goes to court we will request a liability order. This allows us to collect your debt from your income. This might be from your benefit payments or wages.

  A liability order also allows us to take recovery action to collect the debt.

• Recovery action

  Recovery action can include enforcement agents, also called bailiffs, or recovering the debt from your benefits or wages. It may mean more costs are added to your debt. 

If you choose not to pay

Please seek proper legal advice from a solicitor or through an independent advice provider, such as Citizens Advice, rather than relying on internet sources, before choosing not to pay.

More information on free impartial debt advice is available on our debt and money page.

Common incorrect reasons given for non-payment can be found on the misconceptions about council tax page.

You can ask us to look at your council tax account if you think:

• you should not be liable for council tax
• that your property should be exempt
• you should receive a discount, disregard or disabled band reduction
• that your property falls into an exception class for the second home or empty property premium. For a list of the exceptions to the council tax premiums visit Exceptions to additional charges
• that any council tax support is calculated incorrectly.

Council tax legislation

The legislation that covers council tax is available from the government website:

Legislation.gov.uk - The Council Tax (Administration and Enforcement) Regulations 1992 (external website)

It includes:

• Local Government Finance Act 1992
• Council Tax (Administration and Enforcement) Regulations 1992 Council Tax (Demand Notices) (England) Regulations 2011.