Council tax focus group insights: low income, ethnic minority and disabled households (summary)

This report explores the perceptions, understanding and experience of the council tax system among three priority population groups:

• low-income households
• ethnic minority communities
• disabled households

It forms part of the Welsh Government’s wider programme of research to inform the Programme for Government commitment to reform council tax in Wales.

Previous work has included technical modelling and some qualitative engagement. The aim of this research was to understand lived experience and the impact of paying council tax among people who may face additional financial or practical challenges.

Six scoping interviews were carried out with third sector organisations who could offer practical advice and support, before the main fieldwork commenced.

Ten focus groups with residents, each lasting around one hour, were conducted. This included four face-to-face groups and six online groups. Two groups were conducted in Welsh, one in Arabic, one in Somali and six in English.

In addition, ten one-to-one depth interviews were conducted by telephone, allowing those with accessibility, cultural or other needs to take part in the research.

In total, 60 participants took part representing a range of locations across Wales (urban and rural), age group, gender and household circumstances. Many participants also met more than one of the priority criteria (for example, being both low-income and living in a disabled household), meaning experiences were often shaped by overlapping challenges. Participants had a broad range of lived experience, including experience of difficulty paying their council tax bill (45%), a reduced or discounted council tax bill (46%) and confidence in both understanding council tax (51%) and dealing with council tax matters (53%).

Participants across all groups had some understanding of council tax, but level of detailed awareness and experience varied, as is highlighted in the findings.

Understanding council tax

Many participants had a basic understanding of council tax. They saw it as a mandatory bill and understood some of the local services and amenities council tax pays for, but usually described it in terms of the financial impact on them, using words such as “expensive”, “stressful”, or “unrealistic cost”.

There was also some feeling that while it funds public services, that council tax was increasing while those services – in particular bin collections and road conditions – were perceived as worsening. It was common for participants to feel like they lacked agency over council tax distribution and spend.

Impact on household budgets

Affordability was a common theme across groups and interviews, with participants describing the financial pressure of the bill, which was often named as the second largest they receive, after rent or mortgage. Other bills, luxuries or necessities were impacted to some extent, from reduced socialising to forgoing food, clothing or replacing white goods.

While it is difficult to isolate the impact of council tax amid the rising cost of living, some participants talked about their need to borrow money from friends, family or other lenders to pay their council tax bill.

Participants talked about not only the financial impact, but the emotional stress this adds, describing the negative impact on their wellbeing, which can be exacerbated by their understanding that not paying their bill could lead to court action.

Most participants paid their bill by Direct Debit, and for the most part setting up a Direct Debit was a straightforward process. Some participants did note some challenges around the use of Direct Debit payments, including:

• the timing of the Direct Debit impacting budgeting for those who are not paid monthly or if the debit came out of their accounts mid or late in the month
• changes to whether the bill was spread across 10 or 12 months
• Direct Debit amounts changing

Council tax communications

Many participants had some experience of communication about council tax in a range of ways outside of receiving their annual bill. Some participants had found themselves going into arrears with their council tax. Those with arrears experience commonly talked about the additional stress they felt by how they were communicated with about their debt.

The letter of notice was often described as lacking empathy, creating a sense of fear, because of its design, wording about potential court action, and perceived lack of signposting to support. At a time when the money is usually not available or circumstances have changed, participants said they wanted support and guidance rather than a heavy-handed approach.

Opinions differed when it came to the availability and accessibility of local authority website information on council tax. Some found it clear and straightforward, while others said they found navigating their council’s website difficult, unable to find what they were looking for, describing a lack of information, a lack of signposting and complex forms.

When calling their local authority, usually at a time of stress, participants commonly described negative experiences:

• frustrations navigating automated systems
• length of time it takes to speak to someone
• not being able to speak to the same person each time
• having to explain the same issues again and again
• getting different advice or inconsistent information from different staff
• being made to feel like an inconvenience
• being asked “intrusive” questions or feeling “interrogated”

Lack of awareness of council tax support is often compounded by these difficulties and frustrations when participants call local authorities or try to navigate their websites in search of information.

Council Tax support

Some participants reported receiving help with their council tax in a range of ways, including discounts for certain circumstances, or support received through the welfare system. Participants with experience of the single person discount found it straightforward, but experiences of other discounts were often described as more challenging and less familiar.

Some participants with a disability said they were unable to access the reduction due to certain circumstances, such as sharing an adapted bathroom with a partner.

While payment plans were welcomed, there was a perception that they were not well known or well signposted to as a support for those who might need this kind of help.

It was common for participants who had gone in search of support to talk about wanting to feel understood, supported and treated with respect.

Differences between groups

Despite many commonalities between the three priority population groups, there were some differences which tended to relate to how challenges were experienced, or compounded by circumstances, including:

• those from ethnic minority groups talked about the additional challenges they face when communications are not in their first language and additional cultural pressures of not wanting to ask for help; participants from ethnic minority groups also tended to have less awareness of council tax support and discounts
• older people prefer face-to-face support, but face challenges to access this
• people living in rural locations face travel challenges if seeking face-to-face support
• people in low-income households said they felt that support was not available for all who needed it, with those just above the threshold for financial support falling through the gaps, but still struggling to make ends meet

A wide range of conclusions are outlined in the report across topic areas, and participants also provided various suggestions for improvements or solutions for future consideration. For households already struggling to make ends meet, Council Tax can represent a significant financial burden across all three priority population groups.

While there is a broad understanding of council tax, more could be done to improve the knowledge of some groups, particularly those in ethnic minority groups.

Council tax is seen as a priority debt, but experiences of getting into arrears and seeking help and support could be improved. A softer approach to support – including letters of notice and telephone support – would help reduce the further stress and emotional impact being felt by those already facing challenges.

Raising awareness of the support available, signposting to further help, and making information clearer and more easily accessible would allow more people to access the support they are eligible for.

Increasing access to face-to-face support would better support older people and those living in rural areas, while dedicated communications in additional languages would benefit those for whom English and Welsh are not a first language.

Allowing people to set their payment date and to choose whether to spread the cost over 10 or 12 months would help with household budgeting.

Increased community engagement would help increase the perceived value of council tax on local communities.

Report author: Laura Nesbitt and Saadiah Hood, Strategic Research and Insight

Views expressed in this report are those of the researchers and not necessarily those of the Welsh Government.

For further information please contact:

Public Services and Local Government
Knowledge and Analytical Services
Welsh Government
Cathays Park
Cardiff
CF10 3NQ

Email: Research.PublicServices@gov.wales

Social research number: 51/2026
Digital ISBN: 978-1-83745-245-3