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Council Tax recovery/enforcement information
Collection of Council Tax
What you need to know about reminders
What this means to you
Breakdown of costs
Contact telephone numbers
Recovery process
What you need to know if you receive a Liability Order

Collection of Council Tax

  • it is the Council's aim to collect all instalments as they become due.
  • where instalments become overdue we try to be responsive to individual circumstances and will attempt to make a reasonable and mutually acceptable arrangement where possible.
  • the Council's recovery policy has been drawn up in compliance with current regulations BUT incorporating the Council's Customer Care policy.
  • recovery policy for Council Tax is agreed in advance and ensures that all taxpayers are treated fairly and objectively.
  • all complaints are to be dealt with in seven days and depending on the nature of the complaint, recovery action may be suspended.
It is important that you contact us immediately if you are experiencing difficulty in paying.

What you need to know about reminders

The first stage of recovery on a late instalment is a Reminder Notice. We deal with 41,000 taxpayers and therefore, due to the number it is not possible to check each Reminder before issue. The legislation currently specifies:
  • a bill is issued for an estimated annual charge and you have the right to pay by instalments.
  • a reminder will be issued shortly after an instalment becomes due and is unpaid.
  • non compliance with a reminder will result in the loss of the right to pay by instalments and no further reminders will be issued. The balance remaining will become due in one lump sum payment.
  • a maximum of two reminders will be served in any one financial year. (You will only receive a second reminder if you have complied with the terms of the first reminder and have again fallen behind with your payments).
The Council usually send a discretionary final notice after two reminders and before the issue of a summons, in order to give the taxpayers a further opportunity to pay and avoid costs and potential court action.

Following a reminder notice Council Tax staff may be able to make an arrangement to clear the arrears. As Direct Debit is the most efficient way to pay the Council Tax, we are usually prepared to spread any arrears over the remaining instalment period, provided a direct debit is set up with your bank and payments honoured.

If you cannot agree to pay the Direct Debit you may be asked to complete a financial questionnaire providing details of your income and expenditure, so that a mutually acceptable arrangement may be made.

In some cases we will make an arrangement with you but the Council will still need to apply for a Liability Order at an additional cost.

Summons and beyond

What this means to you

If you have not complied with a reminder or contacted us to make an arrangement, or where an arrangement has been made on the understanding that a Liability Order (see below) will be obtained but held pending full payment of the arrangement, a summons will be issued. A summons is a legal notice requiring you to appear at the Magistrates Court if you dispute liability. Below is a list of valid disputes:

  1. no entry in valuation list for period of liability.
  2. the tax has not been properly set.
  3. the tax has not been demanded in accordance with the statutory regulations.
  4. the amount demanded has been paid.
  5. that more than six years have elapsed since the day on which the sum became due.
  6. the sum is in respect of a penalty which is subject to an appeal.
  7. that bankruptcy or winding up proceedings have been initiated.
If you know the Tax is correct but in arrears you do not need to appear at court. Costs will usually be incurred with the issue of a summons - If you have not done so you should contact the Council to see if an arrangement is possible.

An outstanding appeal against your band value is not a valid defence against the granting of a liability order.

The Council will request a Liability Order at the hearing and you will be notified of this within a week (provided you have not previously made an arrangement to pay), further costs will be incurred with the granting of a Liability Order.

Once a Liability Order has been granted and provided you have not entered into an arrangement to pay, the Council has the right to determine the next stage of enforcement, from the following:

  • attachment of earnings - deducting direct from your wages an amount set by legislation.
  • attachment of benefit - this currently includes only those who are on Income Support but from 1 October 1996 the Government have extended this to cover the New 'Job Seekers Allowance' which incorporates unemployment benefit. Again the deductions are preset by legislation.
  • bailiff action is usually a course of last resort as the debtor will incur bailiffs fees. It is however, a requirement before the next stage of recovery. Once the bailiffs have become involved any arrangement must be made with them.
The bailiffs act on behalf of the Council to recover a debt, either by an arrangement OR by removing goods and selling them at auction. They do follow a code of practice agreed by the Council as follows:

  • where a reply is required, a letter will be sent within 10 working days.
  • they will make an initial visit to a taxpayer within seven working days of receipt of the Liability Order.
  • arrangements are at the discretion of the bailiffs but will not exceed nine months in duration unless there are exceptional circumstances (Council's consent required).
  • Levy Notices are issued which include a breakdown of all legal fees incurred at each stage.
If the debt still remains outstanding following bailiff action the Council will issue a legal notice requiring you to attend a Committal hearing.

At the Committal hearing you declare your means in front of magistrates who then determine the next stage. This may be a suspended Committal Order pending payment OR ultimately could mean your committal to prison for up to 90 days.

Breakdown of costs
Summons £53.00
Liability Order £32.00
Bailiffs Fees
1st levy
2nd levy
Each van call (in excess of)

£27.50
£16.50
£80.00
Returned cheque by bank unpaid £25.00

Committal costs
Bail warrant £65.00
No bail warrant £75.00
Committal warrant £60.00


The Council has no power to write off the Council Tax liability on the grounds of hardship.

Contact telephone numbers

If you have received a reminder, summons or notification of Liability Order please telephone:

01784 446428
01784 446490
01784 446209

Answerphone facilities are available from 5pm on 01784 446209 and we will phone you back the next day if appropriate.

If you have received a Notice of a Committal Hearing contact 01784 446208.

Recovery Process - Pdf 18.6kb

Up to the committal hearing mutually acceptable arrangements may be made. It is usually not appropriate to make arrangements once a taxpayer has been seen by the Magistrates at the committal hearing as the matter is taken over by the Court.

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