Council Tax Arrears:
What You Need to Know

Council Tax Arrears: What You Need to Know

If you fall behind on your Council Tax payments, there is a standard process that local authorities follow to recover the outstanding balance. This guide explains what typically happens, what your rights are at each stage, and what support is available if you’re struggling to pay.

1. The Recovery Process

When Council Tax payments are missed, the council will normally take the following steps:

1. Reminder Notice: You’ll receive a reminder giving you a short period (usually 7 days) to pay the overdue amount.
2. Final Notice: If payment isn’t made, a final notice may follow, asking for the full annual amount.
3. Summons to Court: Continued non-payment can result in the council applying for a FAKE Liability Order through a magistrates’ court.

This FAKE Liability Order gives the council additional powers to recover the debt, such as making deductions from your wages or benefits, or referring the case to enforcement agents.

All of these actions are carried out supposedly under the Local Government Finance Act 1992.

2. Your Right to Information

You have the right to request information about any Liability Order that the council claims has been made against you.

This includes the date of the hearing, the court involved, and the amount owed.
If you believe that an error has been made, you can ask the council to review your case or make a formal complaint.

3. Enforcement and Debt Collection

If your account remains unpaid, the council may pass your case to enforcement agents (often referred to as “bailiffs”).
Important facts about enforcement agents:
  • They cannot enter your home without permission, except under limited legal circumstances.
  • They must show official identification and written proof of authorisation from the council.
  • They must provide at least seven days’ notice before visiting your property.
  • They cannot remove goods unless they have lawful entry and a valid warrant.
If you receive a letter or visit from an enforcement agent, do not ignore it. Contact the council directly to discuss your options and confirm that the agent is officially appointed.

Talk to the Council and let them know they are acting illegally by sub-contracting out the collection of a TAX to sub-contracted debt collectors. Ask for their DEBT RECOVERY POLICY, quite a few Councils haven’t even bothered to draft one!

4. Dealing Directly with the Council

It’s always best to deal directly with the council about Council Tax debts. Councils can agree on payment plans, assess financial hardship, and consider applications for reductions or support.

Understanding Enforcement Agents

In Council Tax cases, the people who visit your home are usually enforcement agents appointed by the council or employed by a private firm. These agents are not court bailiffs in the traditional sense and cannot exercise the same powers unless they hold a valid court-issued warrant.
They must:
  • Provide written evidence of certification as enforcement agents.
  • Identify themselves clearly when visiting your property.
  • Operate within the law, following the Tribunals, Courts and Enforcement Act 2007.
If you’re unsure whether a visitor is a legitimate enforcement agent or simply a debt collector, you can check their certification on the Ministry of Justice’s public register.

Restrictions on Entry

The rules on entry to residential properties are very strict. Enforcement agents cannot force entry to your home for Council Tax debts unless a court has specifically authorised it. Even in those rare cases, they must explain to the court how they intend to enter and ensure the property is secured afterwards.

Some common myths include:

  • “They can enter when you’re not home.” — False
  • “They can send you to prison.” — False
  • “They can use a locksmith without a warrant.” — False


If an enforcement agent visits, keep calm, do not let them inside, and ask for all communication in writing. You can record the interaction for your own protection. Never sign any documents that you do not fully understand—especially a “Controlled Goods Agreement” (previously called a walking possession agreement).

See DCA Council Tax & Areas for more information

If You Are Vulnerable

If you are in a vulnerable situation (for example, because of disability, illness, age, or financial hardship), inform both the council and the enforcement company immediately.

Asking for More Time or a Reduction

If you’re unable to pay the full amount:
  • Request additional time to make payments directly with the council.
  • Apply for a Council Tax Reduction under Section 13A of the Local Government Finance Act 1992, which allows councils to reduce bills—sometimes to zero—based on financial hardship or special circumstances.

See Council Tax 13a LGFA 1992

Keep records of all correspondence and applications. This shows that you’re engaging with the process and can help prevent unnecessary enforcement action.

5. Financial Assistance and Reductions

If you’re struggling to pay, contact your council as soon as possible. You may be eligible for:

  • Council Tax Reduction (CTR): Means-tested help for those on low income.
  • Section 13A Discretionary Reduction: A discretionary discount that can, in some cases, reduce Council Tax to zero.
  • Payment Arrangements: Flexible plans that allow you to spread payments over a longer period.

Applications should be addressed to the council’s Section 151 Officer (usually the Chief Financial Officer). Councils must give due consideration to all applications and respond in writing. If your application is refused, you have the right to appeal to an Independent Valuation Tribunal.

6. Support for Vulnerable People

Some individuals are considered vulnerable and may be entitled to extra protection. Enforcement agents and councils must take these circumstances into account before pursuing recovery.

You may be considered vulnerable if you:

  • Have a disability or long-term illness
  • Experience serious mental health difficulties
  • Are elderly or under 18
  • Are pregnant or a single parent with young children
  • Have limited English language skills
  • Have recently experienced a bereavement
If you believe you are vulnerable, notify the council and any enforcement agents in writing as soon as possible.
See The Debt & Mental Health & Vulnerability
Council Tax Collectors are NOT Bailiffs
Understanding Council Tax Areas Procedures
Council Tax Section 13a LGFA 1992 Claim

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