The Council Tax law is detailed and complex. These notes are only a brief summary of the key points and are not intended as a full guide. For further information , please contact the Recovery section on 01376 557722.

The billing, collection and enforcement of Council Tax is mostly governed by 'The Council Tax (Administration & Enforcement) Regulations 1992'. These set down the following procedures to collect Council Tax:

We must send you a bill showing the amount due and the instalments required.

If you fall into arrears, we must send you a Reminder. 

If you have been sent a Reminder but fail to pay, we must send you a Pre-Summons. 

If we send you a Pre-Summons, you have lost the right to pay by instalments and if you do not pay the full balance immediately we may send you a summons.

In practice, we do not normally take action if all arrears are paid IMMEDIATELY and all future instalments are received by the due dates.

If we send you a summons, unless payment in full (including the summons costs) is made before the hearing date, we will apply for a Liability Order which incurs further costs. This may be done in your absence.

Arrangements may be made but only on the basis that the recovery action continues, and the total costs of the summons and the Liability Order are included in the arrangement. From 1st April 2006, the total costs will be £95. You will also have to give us details of your employer and earnings.

If you are getting Income Support/Job Seekers Allowance we may also set up an Attachment of Benefit Order.

If you do not make an acceptable arrangement with us , or an Attachment of Earnings or Benefit is not set up, we may ask bailiffs to collect the debt. A notice must be sent to you giving fourteen days' notice of our intention to refer the matter to the bailiffs.

If you still do not pay , other options open to us are bankruptcy proceedings, placing a charging order on your property, or taking action to send you to prison.