Immediate Actions to Take
Do This Today
Council tax enforcement escalates quickly. Taking action today could save hundreds in costs and prevent bailiff visits.
1. Contact Your Council Now
Call your council's council tax department immediately:
- Explain your financial situation honestly
- Ask to speak to someone about payment arrangements
- Request they hold enforcement action while negotiating
- Get any agreement in writing
2. Calculate What You Can Afford
Before calling, work out:
- Your essential living costs
- Other priority debts (rent, utilities)
- Maximum you can pay towards council tax
- Whether you can pay a lump sum
3. Check for Reductions
You might qualify for:
- Council Tax Support: Up to 100% reduction
- Single Person Discount: 25% off
- Disability Reduction: Band reduction
- Student Exemption: Full exemption if all students
4. Gather Information
Have ready:
- Council tax account number
- Details of arrears and current year's bill
- Income and expenditure breakdown
- Details of any vulnerability or hardship
Understanding Council Tax Debt
Council tax is a priority debt with serious consequences for non-payment. Understanding how it works helps you take appropriate action.
Why Council Tax is Different
- Criminal sanctions: Only debt that can lead to prison
- No time limit: Doesn't become statute-barred
- Powerful enforcement: Can use bailiffs without CCJ
- Affects whole household: All adults jointly liable
- Strict procedures: Councils must follow set process
How Arrears Build Up
| Action | Result | Additional Costs |
|---|---|---|
| Miss one payment | First reminder | None |
| Miss second payment | Second reminder | None |
| Miss third payment | Lose instalment right | Full year due |
| Don't pay full amount | Court summons | £105 |
| Liability order granted | Enforcement begins | Bailiff fees from £310 |
Joint and Several Liability
Important points about liability:
- All adult residents are jointly liable
- Council can pursue any liable person for full amount
- Couples are both fully liable, not 50/50
- Moving out doesn't end historic liability
- Students and certain disabled people exempt
Negotiating Payment Plans
Councils prefer payment arrangements to expensive enforcement action. Be proactive and realistic in negotiations.
Payment Plan Calculator
Calculate affordable payments based on your situation:
Types of Arrangements
- Standard arrangement: Pay current year + portion of arrears
- Extended arrangement: Smaller payments over longer period
- Breathing space: 60-day freeze on enforcement
- Hardship scheme: Reduced payments in exceptional circumstances
Making Your Offer
When proposing a payment plan:
- Offer to pay current year's instalments
- Add what you can toward arrears
- Be honest about your situation
- Provide income/expenditure if requested
- Get agreement in writing
- Set up standing order immediately
Tip
Councils often accept £5-10 per week toward arrears if you're on benefits. The key is maintaining regular payments and keeping current year up to date.
Council Tax Reductions You Might Be Missing
Many people pay more council tax than necessary. Check these reductions and exemptions:
Council Tax Support
Means-tested benefit for those on low income
- Up to 100% reduction
- Available for workers and unemployed
- Each council has own scheme
Single Person Discount
If you live alone or are the only adult
- 25% reduction
- Some people don't count as adults
- Backdated if not claimed
Disability Reduction
If home adapted for disabled resident
- Charged at lower band rate
- Need extra room or adaptations
- Can combine with other discounts
Student Exemption
Full-time students don't pay
- 100% exempt if all students
- 25% discount if one non-student
- Includes student nurses
Carer's Discount
If you're a live-in carer
- Not counted for discount
- 35+ hours care per week
- Not paid professional carers
Empty Property
Unoccupied properties
- Up to 6 months exempt
- Longer for probate
- Some repairs qualify
Discounts for Specific Groups
These people aren't counted as adults for council tax:
- Under 18s
- 18-19 year olds in full-time education
- Full-time students
- Student nurses
- Apprentices earning under £195/week
- People with severe mental impairment
- Live-in carers
- Diplomats
Council Enforcement Methods
After obtaining a liability order, councils can use various enforcement methods. Understanding these helps you prepare and respond appropriately.
1. Bailiff Action (Most Common)
- Adds minimum £310 in fees
- Can visit your home and business
- Cannot force entry on first visit
- Can take vehicles from driveways
- See our bailiff guide for full rights
2. Attachment of Earnings
- Deducted directly from wages
- Employer must comply by law
- Protected earnings level applies
- Stops if you leave employment
| Monthly Earnings | Maximum Deduction |
|---|---|
| Under £550 | Nothing |
| £550 - £740 | 3% |
| £740 - £900 | 5% |
| £900 - £1,420 | 7% |
| Over £1,420 | 17% |
3. Deductions from Benefits
- £6.70 per week from Universal Credit/JSA/ESA
- Automatic once requested
- No court hearing needed
- Often better than bailiffs
4. Charging Order
- Secures debt against your property
- Doesn't force immediate sale
- Paid when property sold
- Interest may be added
5. Bankruptcy
- For debts over £5,000
- Serious consequences
- Council pays £2,045 in fees
- Used when other methods fail
6. Committal Proceedings (Prison)
- Absolute last resort
- Must prove wilful refusal or culpable neglect
- Multiple court hearings first
- Maximum 3 months (debt remains)
Dealing with Council Tax Bailiffs
Council tax bailiffs (enforcement agents) have specific powers and must follow strict rules.
Bailiff Fees for Council Tax
| Stage | Fee | What Happens |
|---|---|---|
| Compliance | £75 | Letter sent giving 7 days notice |
| Enforcement | £235 + 7.5% over £1,500 | Bailiff visits your property |
| Sale/Disposal | £110 + 7.5% over £1,500 | Goods removed and sold |
Your Rights with Council Tax Bailiffs
- They CANNOT force entry on first visit to homes
- They CAN force entry to business premises
- They CANNOT take essential items
- They MUST give 7 days written notice
- They CANNOT visit before 6am or after 9pm
- They MUST consider vulnerability
Stopping Bailiff Action
You can stop bailiffs by:
- Paying in full (including fees)
- Agreeing payment plan with council (not bailiff)
- Applying for council tax support
- Proving vulnerability to council
- Starting insolvency proceedings
Important
Never let bailiffs in. Once they gain peaceful entry, they can return and force entry. Negotiate through the door or in writing. See our full bailiff guide.
Extra Help for Vulnerable People
Councils must treat vulnerable people with extra care and may suspend enforcement.
Who Is Considered Vulnerable?
- People with mental health conditions
- Physical or learning disabilities
- Serious illness or terminal conditions
- Recently bereaved
- Single parents with young children
- Elderly residents
- Care leavers under 25
- Addiction issues
- Domestic violence survivors
Additional Support Available
- Breathing Space: 60-day freeze on enforcement
- Mental Health Crisis Breathing Space: Lasts duration of treatment
- Hardship funds: Many councils have discretionary funds
- Alternative payment methods: PayPoint, home visits
- Advocacy services: Someone to negotiate for you
How to Get Vulnerability Recognised
- Contact council's vulnerability team
- Provide medical evidence if possible
- Ask GP or support worker to advocate
- Register with council's Priority Services Register
- Request reasonable adjustments
Debt Solutions and Council Tax
Formal debt solutions can help with council tax arrears, but current year bills must still be paid.
How Each Solution Handles Council Tax
| Solution | Arrears Included? | Current Year? | Impact |
|---|---|---|---|
| DRO | Yes - written off | Must keep paying | Best for low income |
| Bankruptcy | Yes - written off | Must keep paying | More expensive option |
| IVA | Sometimes included | Must keep paying | Creditor may object |
| DMP | Can be included | Must keep paying | No legal protection |
Important
Even in insolvency, you must pay ongoing council tax. Failure to pay current bills after entering a debt solution can lead to fresh enforcement action.
Council Tax Court Proceedings
Understanding the court process helps you respond appropriately and potentially avoid costs.
Liability Order Hearing
What happens at court:
- Bulk hearing with many cases
- Council presents list of non-payers
- You can only dispute liability or amount
- Cannot discuss payment arrangements
- Order usually granted if debt valid
Valid Defences at Court
- Not liable for the property
- Amount is incorrect
- Already paid (bring proof)
- Property was exempt
- Council didn't follow procedures
Committal Hearings
If council seeks imprisonment:
- Must attend - warrant issued if absent
- Means enquiry conducted
- Can have McKenzie friend or lawyer
- Court must find wilful refusal or culpable neglect
- Can suspend sentence if payments made
Frequently Asked Questions
Can I go to prison for council tax debt?
Yes, but it's extremely rare and a last resort. You can face up to 3 months in prison only if the court finds you've wilfully refused to pay or culpably neglected to pay when you could afford it. The council must prove this, and you'll have multiple court hearings first.
Can council tax bailiffs force entry?
No, council tax bailiffs cannot force entry to your home on their first visit. They can only enter peacefully through an unlocked door. However, if they've gained peaceful entry before, they can return and force entry using a locksmith.
How long can councils chase council tax debt?
There's no time limit for council tax debt recovery. Unlike other debts, council tax doesn't become statute-barred after 6 years. Councils can pursue arrears from many years ago, though they must follow proper procedures.
Can I get council tax written off?
Council tax can be written off through insolvency (bankruptcy, DRO, IVA) or in exceptional circumstances like severe mental health issues. Some councils offer hardship schemes. You cannot simply have it written off due to age of debt.
What is a liability order?
A liability order is a court order allowing the council to use enforcement methods like bailiffs, attachment of earnings, or charging orders. It costs you £105 in addition to your debt. You can still negotiate payment after a liability order.
Can councils take money directly from benefits?
Yes, councils can apply for deductions from Universal Credit, Income Support, JSA, ESA, or Pension Credit. The maximum deduction is £6.70 per week as of 2026. This is often preferable to bailiff action.