Council Tax collection framework: guidance for local authorities

This guidance has been developed to support local authorities in adopting consistent, fair, and transparent practices in the administration, collection, and enforcement of Council Tax. It reflects the Welsh Government’s commitment to a fairer Council Tax and to support people when they fall into arrears.

Paying Council Tax is an obligation. This guidance recognises the person behind the Council Tax liability, and the circumstances which may lead to people falling behind: redundancy, fluctuating earnings, physical and mental ill health, family bereavement, and unexpected financial shocks in the home. There is a range of support provided by governments, local authorities and the third sector when people encounter difficulties. The Council Tax collection framework should complement the wider support available.

The Welsh Government is also clear that the framework enables local authorities to pursue collection from persistent non-payers who are otherwise known to be able to afford to pay their Council Tax. This only serves to increase Council Tax for other taxpayers to fund services. The diligent work of local authorities means public services continue to benefit from highly efficient and effective collection rates, safeguarding vital funding for local services.

In 2019, all local authorities in Wales signed up to The Council Tax Protocol for Wales to promote engagement with bill payers and foster more effective partnership working with advice agencies and enforcement agencies. This guidance is intended to complement and enhance that agreement, following improvements made in 2025 to the Council Tax (Administration and Enforcement) Regulations 1992 that come into force from 1 April 2026.

Objectives of this guidance:

• Promote fairness and consistency in Council Tax collection across all 22 local authorities.
• Encourage early engagement with taxpayers to prevent arrears, check eligibility for support and reduce the need for enforcement.
• Ensure that enforcement practices are proportionate, ethical, and aligned with the principles of dignity and respect.
• Support vulnerable and low-income households through accessible information, tailored support, and referral to appropriate services.
• Foster collaboration and learning among local authorities to share best practice and improve outcomes for residents.

The Welsh Government recognises that local authorities operate within different budgets, IT systems, and staffing levels, and that Council Tax teams often manage significant workloads. The examples outlined in this guidance are drawn from positive actions many authorities already take. While it does not replace statutory responsibilities or override existing legislation, this guidance provides a best‑practice framework designed to support continuous improvement.

Every year, Council Tax helps to fund schools, social care and hundreds of other services like policing, fire services and transport, from which we all receive huge benefits. Efficient and timely collection of Council Tax ensures these services remain available to everyone in the community.

In 2024 to 2025, local authorities in Wales issued over 1.4 million Council Tax bills and collected £2.3 billion in revenue to support local services. For most households, the system works smoothly, with payments made on time and with minimal need for intervention.

However, some residents may struggle to pay on time due to personal, financial, or health-related challenges. In these cases, local authorities must decide how best to use their statutory and discretionary powers to recover arrears.

There is no one-size-fits-all approach. But insights from local authorities shows that supportive and flexible recovery strategies can lead to better outcomes for both residents and authorities.

Local authorities that focus on clear and compassionate communication, partnership with debt advice services and thoughtful use of enforcement could increase collection while treating residents with dignity and fairness.

This approach not only strengthens public trust but also helps prevent long-term financial hardship, supporting the well-being of individuals and communities across Wales.

Changes to the enforcement framework, which come into force in Wales from 1^st April 2026, introduce a system that allows more time for these engagement practices, including time for a person to get advice from a debt agency as well as time for local authorities to offer repayment plans for arrears. These are integral to the way the system operates. 

The system will ensure that, where a payment is missed, all households will receive a reminder and a final notice before any enforcement action can be taken, so that the steps are clear. It will also provide a household with a minimum of 63 days from the date a payment is missed to when the local authority can apply to a court for a liability order for any unpaid annual balance.

Effective Council Tax collection begins well before bills are issued. Local authorities play a crucial role in shaping systems that not only secure revenue but also support residents, especially those facing financial hardship.

Building a fair and accessible billing system

A fair and accessible billing system supports residents to understand their Council Tax liability, access the financial support they are entitled to, and avoid preventable arrears. Authorities can strengthen their approach by embedding the following good‑practice principles:

• Early identification for the Council Tax Reduction Scheme: local authorities should proactively identify potential eligibility for the Council Tax Reduction Scheme (CTRS) support for low-income households at the earliest possible stage. This may include using data‑matching tools, reviewing information provided through other council services, or prompting residents during account creation or change‑of‑address processes. Early identification reduces the risk of incorrect bills, mitigates hardship, and helps ensure low-income residents do not accumulate arrears unnecessarily. The regulations enable local authorities to treat an application for Universal Credit as a starting point for an application for CTRS. Many local authorities use automation where information is received from Department for Work and Pensions (DWP) in the data files provided.
• Consistent processes for discounts, disregards and exemptions: if potential eligibility is known for any discount, disregard or exemption, local authorities should prompt residents to consider applying. Again, authorities could be proactive in instances where other data sources, or account history, indicates eligibility. 
• Encouraging and supporting applications: Proactive outreach is essential to improving uptake of available support. Local authorities can increase awareness by running multi‑channel campaigns, working with community partners, and simplifying application routes. Tailored communication, especially for groups less likely to claim, such as low‑income working households, or people not digitally connected can significantly improve access. Encouraging residents to apply promptly helps them receive the correct level of support from the outset.
• Staff training: Frontline staff, including customer service teams and revenues officers, should be equipped with clear, up‑to‑date knowledge of discounts, disregards, exemptions, and CTRS. Regular training ensures staff can confidently identify potential eligibility, give accurate advice, and recognise signs that a resident may be in financial difficulty or unaware of available support. This contributes to better outcomes and reduces demand caused by avoidable errors or repeat contacts.
• Clear, accessible billing and communication: Bills, letters, and digital communications should be written in plain language, explain liabilities clearly, and signpost residents to available support. This includes outlining how to apply for CTRS or discounts, how to report changes of circumstances, and where to access independent advice. Accessibility features such as translations, large‑print versions, Easy Read formats, and telephone‑based support should be available where needed.
• User‑centred design and digital accessibility: Authorities should design billing and application systems around the needs of residents. This includes simplified forms, intuitive layouts, mobile‑friendly interfaces, clear prompts about potential entitlements, and the option to save and return to applications. Offering both digital and non‑digital routes helps ensure no household is excluded.

Joined up working across services

Some local authorities are linking Council Tax administration with other support systems, such as:

• housing benefit and welfare services
• debt advice and financial inclusion teams
• integrated IT systems that allow for a “single view of debt”

This joined-up approach enables authorities to:

• Consolidate multiple debts into one manageable plan: A coordinated repayment plan covering multiple council debts can reduce confusion for residents, lower administrative burdens, and improve collection by setting realistic amounts based on household circumstances.
• Treat different types of arrears consistently: Bringing services together supports a unified recovery approach that aligns with corporate debt policies and fairness principles. This ensures that residents receive a consistent experience regardless of the type of debt involved.
• Gain deeper insight into residents’ financial circumstances: Pooling information from different services with appropriate data protection safeguards allows authorities to develop a more rounded understanding of residents’ income, vulnerabilities, and financial pressures. This better evidence base supports early intervention, tailored support, and more sustainable long‑term outcomes.

Formal recovery and enforcement policies

Some local authorities have developed formal policies that guide their approach to enforcement, especially in cases involving vulnerable residents. These may include:

• a commitment to alternative enforcement pathways for those in hardship
• flexible repayment plans over longer periods
• use of Section 13A powers under the Local Government Finance Act 1992 to reduce Council Tax in cases of exceptional financial difficulty

Such policies ensure that recovery is not only effective but compassionate.

Local authorities play a vital role in ensuring residents receive clear, timely support throughout the Council Tax collection process. Strong partnerships with independent debt advice organisations can lead to faster collections, fewer repeat arrears, and better outcomes for residents, especially those facing financial hardship or mental health challenges. These collaborations also generate long-term savings for local authorities.

Building effective relationships

Local authorities should remain open to working with debt advisors at any stage of the collection process. Effective collaboration can be fostered through initiatives such as:

• Designated points of contact: Establishing single contacts between the authority and advice bodies improves communication and case management.
• Co-location of staff: Some local authorities have placed staff within local advice centres or joint hubs, enabling real-time updates and direct engagement between advisors and council teams. Social research carried out by the Welsh Government in 2026 highlighted local hubs as valuable facilities, particularly for ethnic minority groups.
• Regular liaison meetings: Scheduled meetings with local advice agencies help both sides stay informed about trends and challenges in Council Tax collection.
• Community drop-in sessions: Jointly hosted sessions with advice bodies encourage residents to seek support and engage with the local authority in a non-threatening environment.

These approaches ensure open communication channels and facilitate the development of sustainable repayment plans.

Enhancing internal and external support

Many local authorities operate internal debt support services. Strengthening ties with external providers enhances outcomes by:

• improving information-sharing, especially in hard-to-reach cases
• enabling earlier engagement with residents
• supporting informed decisions on repayment plans or enforcement

Signposting and referrals

Local authorities should regularly review their referral processes to ensure residents are guided toward free, accessible debt advice. In addition to face-to-face services, local authorities should promote telephone and online options to suit diverse needs.

Local authorities play a vital role in supporting residents to pay Council Tax on time and access help when needed. Effective communication is key, encouraging prompt payment from those who can pay, and early engagement from those facing financial difficulties. 

Managing Council Tax billing at scale is complex. To improve outcomes, many authorities are rethinking how they communicate with residents, simplifying language, using behavioural insights, and offering more practical support.

Making communications clear and supportive

Some local authorities have redesigned bills and letters to be clearer and more accessible, reducing jargon and using everyday language. Even small changes in wording can make a big difference, helping residents better understand their obligations and feel more confident in asking for support when needed. The way envelopes look, and feel can also be a barrier to someone facing their arrears.

Practical support 

Clear, accessible support helps residents understand their Council Tax, engage earlier, and avoid falling into arrears. Authorities can boost engagement and payment rates by ensuring residents know what help is available at earlier stages, and how to access it:

• What Council Tax pays for: Help residents understand the value of their contribution by clearly outlining how Council Tax helps fund essential local services such as schools, social care, waste and recycling, community safety, and local infrastructure. There should be clear supplementary information or leaflets sent with Council Tax bills, and Council Tax webpages should summarise briefly what Council Tax pays for, instead of relying on people finding and understanding council budget papers. 

• Discounts and exemptions: Residents should be given clear, simple information about entitlement to discounts, disregards, exemptions, and the CTRS. Local authorities should highlight these options at key moments such as billing, change‑of‑address notifications, or reminders and ensure online guidance is easy to navigate. Providing examples or common scenarios can help residents self‑identify eligibility more easily. Local authorities should consider where else this information could be helpful to a person, such as from other council services (housing, social services, local welfare, planning) and in community services (libraries, hubs, job centres, council buildings).

• Accessible contact routes: Authorities should provide multiple contact options: phone, online forms, email, and where possible, face‑to‑face support. As many routes as possible should connect residents to an accredited debt advice provider. This ensures help is available for those who struggle with digital access or have additional support needs.
• Consequences of non-payment: While residents need to understand the steps in the recovery process and the implications of not paying, all communication should be respectful, non‑threatening, and solution‑focused. Emphasising that early engagement can prevent further costs encourages residents to seek help before their situation escalates.

Local authorities can offer tailored payment arrangements to help residents manage their Council Tax and avoid falling into debt. These arrangements do not need to wait until someone is in arrears. These options are considered on a case-by-case basis when a resident reaches out for support. Available adjustments may include: 

• Reprofiling payment plans to better suit individual circumstances. While Council Tax is billed annually, there are no barriers to local authorities extending payment profiles beyond the end of the financial year. If only one instalment is missed by an otherwise prompt taxpayer, provide the person with options to recover that instalment without impacting their account longer-term. 
• Switching to 12 monthly instalments to spread payments more evenly across the year.
• Adjusting payment dates to align with salary or benefit payment schedules. This can include providing weekly or fortnightly instalment plans. There are no legislative barriers to local authorities offering a choice of payment date. Software systems should be modernised to accommodate choice.
• Coordinating instalments with state pension payments, which may be received every four weeks rather than monthly.
• Reducing repayment amounts where there is clear evidence that the resident is unable to meet full payment obligations.
• Offering multiple payment channels, including online, telephone, and other accessible methods.

For digitally excluded residents, printed communications should include practical suggestions, such as adjusting payment dates or frequency to suit their budget.

Multi-channel engagement

Some local authorities use text, email, and online portals to send reminders. These are often tailored based on payment history e.g. flagging first-time missed payments for more personalised follow-up.

To encourage direct debit uptake, some local authorities allow payments on any day of the month, aligning with residents’ pay schedules.

Smarter use of data isn’t just about improving collection rates, it’s about understanding what’s behind the arrears, treating people fairly and helping them stay on track. When local authorities tailor their approach based on a resident’s circumstances, we expect to see better outcomes for everyone involved. There is a marked difference between a person experiencing a temporary financial difficulty, and a person who can otherwise afford to pay their liability but isn’t. Data should also indicate whether someone is missing out on Council Tax support.

Understanding the whole picture

Many local authorities already hold valuable information that can help them understand why someone might fall behind on Council Tax. This includes:

• past payment behaviour
• whether the Council Tax bill has recently changed
• eligibility for Council Tax support or discounts
• accessing other support (such as DWP welfare provision, local welfare schemes)
• known vulnerabilities (such as significant cognitive impairment and care leavers).

By looking at these data points together, local authorities can make more informed decisions, choosing the right way to engage, offering support where needed, and avoiding unnecessary enforcement.

Some local authorities use intelligence-led models to understand what kind of help or action is most appropriate. If someone misses a payment, the authority doesn’t just send a standard reminder, they try to understand what’s going on and respond accordingly. For example,

• If a resident appears likely to be able to pay, communications emphasise that Council Tax is a priority debt and explain the consequences of non-payment.
• If someone appears to be struggling or vulnerable, local authorities take a more personalised approach, often working with local debt advisors to offer support and find a sustainable repayment plan.

Several authorities have partnered with external organisations so that they can work together to make effective use of the authority’s own data to aid collection.

It is important to note that vulnerability in itself does not mean a person is exempt from paying Council Tax. Vulnerability should guide the approach the local authority takes, for example, allowing additional time, using softer contact routes, or providing enhanced support. However, if support and engagement attempts are unsuccessful, the authority may still follow its normal recovery processes in line with legislation and good practice.

When a resident misses a Council Tax instalment or fails to respond to a bill, local authorities in Wales adopt a considered and supportive approach before initiating formal recovery procedures. However, it is the resident’s responsibility to contact the authority immediately or seek assistance from an individual or advice service that can do so on their behalf. 

The local authority can only offer support, assess affordability, or discuss alternative payment arrangements if the resident engages. Without this contact, the authority cannot identify vulnerabilities or put safeguards in place before progressing with the statutory recovery process. Prompt communication from the taxpayer or their representative is therefore essential to prevent escalation and avoid enforcement action, which may result in additional costs.

Reminder notices

If an instalment is missed, a local authority may issue a reminder notice. If the next instalment is due within 7 days of the reminder being issued, that amount may also be included in the notice. The reminder must:

• clearly state the amount that is overdue

Local authorities may include any additional information they deem helpful, including: 

• asking that payment be made as soon as possible to avoid further action
• providing a contact number if they cannot pay
• signposting residents to available support, including CTRS and debt advice services

Further guidance on recommended content is outlined in Annex 1.

Final notices

If the account is not brought up to date after the reminder, before a billing authority can apply for a liability order against the taxpayer, it must first serve a final notice. 

This final notice:

• cannot be issued earlier than 41 days after the missed instalment was due, and
• cannot be issued until at least 14 days since the most recent reminder notice was issued
• must show the total amount outstanding on the day it is issued

Annex 2 also provides guidance on recommended content to support residents in understanding the potential consequences of non-payment.

Once a final notice is issued, residents will have 21 days to pay the full amount stated in it. If payment is not received within this time, the remaining full year’s Council Tax becomes due on the following day.

Support before formal action

Before taking such steps, many authorities use “soft” reminders such as:

• text messages with payment links and support contacts
• direct phone calls to vulnerable groups (e.g. those with a Significant Cognitive Impairment discount or those with caring responsibilities)

These efforts aim to prevent enforcement and reduce resident costs. Local authorities should always work with residents to find sustainable solutions; this may include offering flexible payment options such as.

• reprofiling payment plans to better suit individual circumstances. In some cases, plans may extend beyond the end of the financial year
• adjusting payment dates to align with salary or benefit payment schedules
• switching to 12 monthly instalments to spread payments more evenly across the year
• coordinating instalments with state pension payments, which may be received every four weeks rather than monthly

Local authorities should also continuously assess eligibility for discounts, disregards, exemptions, and support under the CTRS.

Backdating CTRS awards

If a local authority has evidence that an individual would have been eligible for CTRS but did not claim it and has since fallen into arrears, the authority should take steps to correct the position. This may include backdating a CTRS award or applying a discretionary reduction under section 13A of the Local Government Finance Act 1992 to ensure the person’s liability reflects what they should reasonably have been expected to pay.

Many people fail to claim CTRS due to vulnerability, lack of awareness or changes in circumstances. Where the authority can reasonably conclude that the person should have received support, it is fair and proportionate to adjust the liability rather than pursue arrears that should never have arisen.

Liability orders and continued engagement

Where attempts to engage with billpayers have not been successful and arrears remain outstanding, authorities may apply to the magistrates’ court for a liability order. A summons is issued to the household, setting out the amount owed and identifying the person liable. This step should be taken only after attempts to resolve the matter through earlier engagement have failed.

Communications from authorities at this stage should:

• Clearly outline next steps and consequences: explain the purpose of the summons, what a liability order is, and the potential outcomes such as additional court costs, enforcement action, or deductions from earnings or benefits. Explanations should be written in plain, supportive language to help residents understand the process and encourage contact.
• Provide direct contact points for repayment discussions: Each communication should highlight how residents can reach the appropriate team within the authority to discuss repayment options or provide additional information. This includes telephone numbers, email addresses, online forms, and where available options for face‑to‑face support. Making contact routes clear helps residents feel confident in seeking help and prevents escalation where avoidable.
• Include details of court and enforcement charges with simple payment instructions: Authorities should ensure all charges are transparent and easy to understand. Clear instructions on how to make payments, including instalment options, online payment links, and deadlines, help residents take immediate steps to manage their arrears.
• Highlight debt advice options: Every communication should prominently signpost residents to free, independent debt‑advice organisations. Early access to advice can help residents stabilise their finances and explore available support such as benefits, budgeting help, or eligibility for CTRS.

Additional supportive practices

Some authorities are strengthening fairness and engagement by offering additional support once a summons is issued:

• Agreeing repayment plans: when agreeing a repayment plan, authorities should undertake a proportionate assessment of the resident’s overall financial situation. This should consider the total level of indebtedness (potentially including any other council debts), essential living costs such as rent, utilities, food, and travel, as well as any caring responsibilities or dependants. Local authorities may wish to consider using the Standard Financial Statement which provides a single format for financial statements.

• Pre-hearing support session: Some authorities host pre‑court support sessions where residents can speak directly with council officers before the court hearing. This provides an opportunity to explain the process, review circumstances, negotiate realistic repayment arrangements, and identify any unclaimed discounts or support.

Ongoing engagement

At every stage of the liability‑order process, local authorities will remain open to discussing flexible repayment arrangements with residents. If a resident makes contact at any point, before or after the court hearing, the authority will consider their circumstances, affordability, and any signs of vulnerability, and adjust the recovery approach appropriately.

A continued commitment to open communication and early intervention can prevent escalation, reduce unnecessary costs, and support more sustainable long‑term payment outcomes. 

Before any enforcement action is taken, local authorities will make reasonable attempts to contact residents and offer support. However, it remains the resident’s responsibility to respond. If a resident does not engage, the authority cannot assess their circumstances, identify vulnerability, or agree a manageable payment plan. In such cases, the authority may have no alternative but to proceed with reasonable enforcement in line with legislation.

Local authorities have a range of options available when pursuing Council Tax arrears and enforcement should always be guided by principles of proportionality, transparency, and sensitivity to individual circumstances.

Innovative practices across local authorities show the value of softer enforcement strategies:

• Hardship caseworkers: In some areas, dedicated officers engage directly with residents in arrears, building trust and exploring broader financial challenges.
• Integrated support: These officers assess eligibility for benefits, discounts, and local Breathing Space schemes, helping residents avoid statutory enforcement fees.
• Tailored enforcement: A dual-track approach, using agents for high-risk cases and internal teams for vulnerable residents can improve outcomes and reduce harm.

These practices demonstrate that while engagement from the taxpayer is essential to avoid enforcement, local authorities can support better outcomes by ensuring recovery is delivered in a fair, proportionate, and compassionate way.

Attachments of earnings and deductions from benefits

Where appropriate, authorities may use attachments of earnings or deductions from benefits to recover arrears in a sustainable and manageable way. These approaches can offer residents a more predictable and affordable repayment structure and are generally preferable to escalation through enforcement agents. These actions are possible after a liability order has been obtained from a magistrate’s court.

• Vulnerability safeguards: Dual attachments of earnings (where more than one AoE is applied simultaneously) should not be used for residents who have been identified as vulnerable. Where vulnerability is suspected but not confirmed, authorities should pause escalation, make further enquiries, and ensure that the individual has been offered appropriate support or signposting before proceeding. 
• Clear communication: Residents must be informed in advance of the basis for the attachment, the statutory percentages or deduction rates that will apply, the expected timeline, and the potential impact on their income. Communication should be accessible and written in plain language. Where the resident is already working with a debt‑advice organisation, authorities are encouraged to liaise with advisers, where consent is given to ensure a coordinated and sustainable repayment approach.
• Review mechanisms: Authorities should explain clearly how residents can request a reassessment or temporary reduction of deductions where their circumstances change, for example due to loss of employment, reduction in working hours, changes to benefit entitlement, or emerging vulnerability. Processes for reviewing attachments should be timely, transparent, and minimise administrative burden for the resident.
• Use of deductions from benefits: Where residents are in receipt of eligible benefits, deductions from benefits may provide a low‑burden, regular and affordable means of repaying arrears. The statutory rules include safeguards around maximum benefit deductions to prevent this process from placing people in unacceptable financial hardship.  Coordination with the DWP should be timely to avoid unnecessary delays.

Data sharing to support enforcement

To improve identification of vulnerability and streamline recovery, some authorities have begun using intelligence-led models to provide a picture of residents’ financial situation and inform enforcement decisions.

Use of enforcement agents

Enforcement agents may be engaged when other recovery methods are unsuitable or have been exhausted. Their involvement must be carefully managed to prevent unnecessary hardship, ensure proportionality, and minimise additional costs to residents. Some local authorities operate in-house enforcement teams but also some use external enforcement agents.

• Responsible referral: Authorities should make agent referrals only after all appropriate alternative recovery options, including additional contact attempts, affordability assessments, and support signposting have been fully explored. Residents should receive clear and timely communication about a potential referral. This communication should include information on the resident’s rights, responsibilities, and opportunities to resolve the debt before further fees are incurred.
• Contractual standards: Local authorities must maintain robust contractual arrangements with enforcement agents, supported by strong governance and regular performance monitoring. Contracts should clearly set out service standards, transparency requirements, expectations on respectful conduct, and defined protocols for identifying, recording, and responding to vulnerability. Enforcement agents can play an important role in identifying potential vulnerabilities that have not been apparent during earlier engagement attempts. 
• Feedback and information sharing: Enforcement agents must promptly report any signs of vulnerability or financial hardship identified during their visits or interactions. This enables the authority to pause action where appropriate, reassess the case, and determine whether the resident may be eligible for unclaimed benefits, discounts, exemptions, or local support schemes. Effective two‑way communication supports consistent decision-making, prevents inappropriate enforcement, and improves overall fairness.
• Mixed models: Some local authorities adopt hybrid approaches, deploying internal welfare‑trained officers for cases involving known or suspected vulnerability while reserving enforcement agents for persistent or wilful non‑payers. Others operate exclusion rules that prevent certain groups, such as residents in receipt of CTRS, those in supported accommodation, or individuals engaged with debt‑advice services from being referred to enforcement agents at all.
• Minimum debt thresholds: To avoid disproportionate costs and reduce the risk of escalation for low‑value debts, local authorities may implement minimum arrears thresholds before referring a case to enforcement agents. This helps ensure enforcement remains a measure of last resort and is used only where the level of debt justifies the additional fees that may be applied.
• Transparency, monitoring, and continuous improvement: Authorities should regularly review enforcement activity, analysing data on referrals, outcomes, vulnerability referrals, complaints, and fee impacts. Joint case reviews with enforcement partners can identify areas for improvement, strengthen consistency, and ensure that enforcement practices remain aligned with council values, statutory requirements, and residents’ needs.

Where there is evidence of avoidance

While the vast majority of households in Wales pay their Council Tax responsibly, local authorities will on occasion encounter clear attempts to avoid payment. This guidance recognises that a small minority of individuals engage in deliberate avoidance tactics. Such behaviour not only undermines the individual’s civic responsibility to contribute to local services, it also increases the tax burden onto those who do pay.

Local authorities are reminded of their powers to take action when a person has withheld information or has knowingly provided false information when interacting with the Council Tax system. Where local authorities have other information to suggest a person could afford to pay their Council Tax and is not in hardship, authorities should pursue the steps in the collection process robustly. These can include:

• Issuing financial penalties for withholding information or providing false information.
• Issuing reminders and final notices promptly where payment deadlines are missed. 
• Applying for a liability order through the magistrates court at the earliest opportunity when non‑payment persists. 
• Requesting financial information from the individual to determine appropriate recovery action. 
• Deductions from earnings or benefits, where eligible, following the granting of a liability order. 
• Use of enforcement agents to secure payment where other methods have failed and where the individual appears to have goods of sufficient value. 
• Charging orders where debt is significant and the debtor owns an interest in the property, and other recovery methods are ineffective or inappropriate.
• Bankruptcy proceedings in cases of significant, deliberate and persistent non‑payment, where this is proportionate and aligns with local recovery policies.

1. Statutory requirement

Every reminder notice must state:

• The total amount of all instalments that have been missed, and that the amount is overdue.
• Any instalments that will become due within the next 7 days, and that the amount of those instalments is due.
• Any other information that the local authority considers necessary

2. Other information

Local authorities can also add:

• The methods available to pay.
• What happens if payment is not made.
• Council phone number or email.
• Help with payment plans.
• Signposting to advice services (like Citizens Advice or StepChange).

3. Templates

Statutory requirements

You have missed your Council Tax payment(s)

You now owe £ [amount].

Within [number] days, your next Council Tax payment of £ [amount] will be due.

Other information

You can pay now by [ways to pay].

If you cannot pay, call us on [council phone number]. We may be able to lower your bill or set up smaller payments.

If you do not pay, you may have to pay the whole year’s bill at once.

For free money advice, you can speak to:

• Citizens Advice: 0800 702 2020 (Wales)
• StepChange Debt Charity: 0800 138 1111

1. Statutory requirement

Every final notice must say:

• The total amount overdue.
• That the total overdue must be paid within 21 days.
• That if payment is not made within the 21 days, the whole years bill becomes payable on the following day.

2. Other information

Local authorities can also add:

• How to pay.
• Council phone number or email.
• Help with payment plans.
• Signposting to advice services (like Citizens Advice or StepChange).

3. Templates

Statutory requirements

You have not paid your Council Tax.

You now owe £ [amount].

Please pay this by [date 21 days from now].

If you do not pay £ [amount] by this date, you will have to pay your full balance of £ [remaining annual balance].

Other information encouraged

You can pay now by [ways to pay].

If you cannot pay, call us on [council phone number]. We may be able to lower your bill or set up smaller payments.

If you do not pay, the Council may take legal action. This could mean extra costs for you.

For free money advice, you can speak to:

• Citizens Advice: 0800 702 2020 (Wales)
• StepChange Debt Charity: 0800 138 1111