Understanding the impact of Council Tax Interventions in Wales: introduction of the Council Tax Protocol for Wales

The research was carried out in 2022 and consisted of desk-based research, quantitative statistical analysis and interviews with key stakeholders.

Main findings

• The introduction of the Protocol has led to little change in councils’ approach to Council Tax collection and enforcement. Most councils stated that measures included within the Protocol were already in place before the introduction of the Protocol in 2019.
• All councils felt their enforcement agents identified vulnerability and acted appropriately in response to identified need and that processes were in place for follow-on support or referral.
• Lack of uniformity of practice was identified in several areas, including the willingness to make arrangements that suit the debtor, the strictness of enforcement and the use of data to identify vulnerable residents.
• Some of the barriers to the implementation of the Council Tax Protocol included outdated legislation; data sharing issues; lack of training and guidance; and the internal organisation of a council.
• Third party organisations were supportive of the Protocol but felt that it had made little impact on collection and enforcement activity within councils.
• There is insufficient statistical evidence of the impact of the Council Tax Protocol, primarily due to the lack of available data on enforcement activity and the masking of impact by COVID-19 and the cost-of-living crisis.