Late and Non Payment of the Council Tax

A summary of the Recovery process is provided below in a question and answer format.


Why have I received a Reminder Notice?


A Reminder Notice is issued when an account's instalment plan falls into arrears and must be settled in full within the time-frame stated on the Reminder Notice. The Council will take Court proceedings for non (or partial) payment of the Council Tax outstanding.
If a Reminder Notice is issued within 7 days of the next instalment being due then that instalment will be included on the Reminder Notice (this is a legal requirement).
The law only requires the Council to issue two Reminder Notices per financial year (each must be settled in full and on time), so regular failure to keep your instalment payments up to date will result in your right to pay by instalments being lost and Court proceedings for non-payment being taken. This will incur Court costs.
Our Reminder Notices warn you of the costs that can be incurred if Court proceedings are commenced.


Why have I received a Summons?


A Summons is issued because a previously issued Reminder Notice has not been settled in full within the specified time-frame.
The issue of a Summons means your right to pay by instalments has been lost and the remaining balance for the financial year plus costs is now due and payable in full.
The notes |Council Tax Summons are sent with each Summons and contain helpful information.
The costs charged for Court proceedings are likely to increase each financial year, reflecting the cost of taking Court action.
The Council will make an application for a Liability Order at the Court Hearing.


What Recovery action could take place after the granting of a Liability Order?


The granting of a Liability Order by the Magistrates provides the Council with powers to :-

  • Attach to Benefits

The Council can request deductions be made from your Department of Works and Pensions (DWP) benefit if you are in receipt of Job Seekers Allowance, Guaranteed Credit or Income Support/Employment and Support Allowance until the Liability Order has been satisfied or your circumstances change (whichever is the earliest).
The weekly rate of deduction is set by the Government each financial year.

  • Attach to Earnings

The Council can instruct your employers to make deductions from your pay until the Liability Order has been paid.
The notes |Attachment of Earnings are sent to your employer and yourself along with the Attachment to Earnings Order.

  • Enforcement Agents/Bailiffs

The Council can use |Enforcement Agents/Bailiffs to collect the outstanding Council Tax on our behalf.
The use of Enforcement Agents/Bailiffs will incur extra fees in addition to your outstanding Council Tax liability.

  • Committal to Prison

The Council can instigate proceedings for your Committal to Prison if the Enforcement Agents/Bailiffs have been unsuccessful in collecting the outstanding balance and if information to issue Attachment to Benefit or Attachment to Earnings Orders has not been supplied.
This process will require you to attend the Magistrates' Court for a Means Enquiry Hearing, where you could face up to 3 months in prison for non-payment of the Council Tax.
Failure to attend Court as instructed on the Committal Hearing Notice may result in a Warrant for your Arrest being issued, which is then passed to Enforcement Agents/Bailiffs/Police to arrest and bring you to Court for a Means Enquiry Hearing.

  • Bankruptcy

The Council has the right to instigate Bankruptcy proceedings under the insolvency legislation.
The use of this form of recovery is only commenced after comprehensive checks as to the status of the individual have been made and, generally, after the use of other forms of recovery action have been attempted and proved unsuccessful. If undertaken you could lose your home.

  • Charging Order

The Council can instigate proceedings to have a Charging Order issued against your property, which may ultimately result in your property being sold to clear your Council Tax liability.

Contact the |Council Tax recovery team for more information about the above topics.

Related Pages:
 
Council tax
   |2009-2010 Elmbridge Borough Council - council tax booklet (Documents)
   |2009-2010 Surrey County Council information booklet (Documents)
   |2009-2010 Surrey Police Information Leaflet (Documents)
   |Attachment of Earnings Notes (Documents)
   |Capital Strategy and Asset Management Plan - CBNT - 030805 (Documents)
   |Council Tax and Finance (A - Z )
   |Electoral Register - What about Council Tax? (FAQ)
   |Financial Strategy 200607 - 200809 - CBNT - 030805 (Documents)
   |How do I apply for Council Tax single occupier discount? (FAQ)
   |I am moving house, what do I need to do regarding Council Tax ? (FAQ)
   |If I want to claim Council Tax Benefit as well as Housing Benefit do I have to fill in two forms? (FAQ)
   |Statement of Accounts 2005/06 (News)
   |Valuation Office Agency (Links)
   |What is Council Tax (Pages)
   |What time is the Council Tax/Benefits Office open? (FAQ)


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