Council Tax - Failure to pay

Description

Failure to maintain payments in accordance with the payment instructions outlined on the Council Tax bill may result in recovery proceedings being taken against you.

Recovery Procedure

The Council has a duty to enforce recovery action in accordance with legislative requirements laid down by the Government for collecting Council Tax where payment is not made as required.

All installment payers will be subject to the same procedures laid down in the Council Tax (Administration and Enforcement) Regulations.

Reminder

If you do not pay your Council Tax in accordance with the instalments set out on your bill, the Council will issue a 'reminder notice' advising you of the amount required to bring your payments up to date. If payments are not brought up to date within 7 days, then after a further 7 days the full amount outstanding on your bill will become due for payment.

A payment arrangement can be made following the issue of a reminder notice by contacting the Council Tax Recovery Section.

Final Notice

If you have made payments to bring your account up to date following the issue of a reminder notice, but then you subsequently default again in making payment, the Council will issue a further 'final notice' requesting payment and if payments are not brought up to date within 7 days the full amount will become due.

Summons

If your payments are not brought up to date in accordance with the reminder, the Council will request a magistrates' court summons for non-payment. Additional costs will be incurred if a summons is issued. If full payment has then not been made before the court hearing date, the Council will make an application for a 'liability order' which will enable it to take further recovery proceedings in order to obtain payment.

A payment arrangement cannot be made following the issue of a final notice. You will at this stage be required to bring your account up to date otherwise a summons will be issued.

Liability Order

A liability order will enable the Council to take further action by either making an order for an Attachment of Earnings Order, requesting the Benefit's Agency to make deductions from income support or jobseekers allowance benefits (currentlay at the rate of £3.05 per week), commencing Bailiffs Action in order to enforce payments or the placing of a charging order on a taxpayer's property.

Additional costs for the granting of the liability order will also be added to the Council Tax account.

A payment arrangement can be made following the issue of a summons and granting of a liability order providing a request has not been delayed and further recovery proceedings have not been commenced. More information can be obtained by contacting the Council Tax Recovery Section.

The Council may also consider the issue of committal to prison proceedings in the magistrates court, if the bailiff is unable to levy adequate distress making a charging order, or commencing bankruptcy proceedings in the county court in order to try to obtain payment.

Costs

Costs may be incurred in respect of the issue of summonses and the granting of liability orders (currently £47 and £16 respectively, totalling £63) and during other stages of recovery action including bailiff and committal proceedings.These will be added to the Council Tax account balance. 

Help 

More Information 

For other information including:

 - Our Contact details and Opening Times

 - Viewing Your Account Details Online 

 - Methods of Payment 

click on the link to Council Tax Enquiries or contact the Council Tax Recoveries Helpline on 01226 774696 

 

How you can help

You can help by paying your Council Tax account promptly, or by contacting the Council as soon as an difficulties arise.

In the interests of confidentiality and data protection you should have your Council Tax account reference to hand when making an enquiry.

The provision of up-to-date contact details and telephone numbers will enable the Council to contact you regarding your account if necessary.

 

Other useful Websites

Welfare Rights Service

Citizens Advice Bureau

 

 

Frequently asked Questions

Q. Why have you sent me a Reminder/Final Notice/Summons?

A. By law, the Council must send a Reminder if your instalments are not up-to-date. If you do not bring them up-to-date within 7 days, you lose the right to pay by instalments and a Final Notice is issued stating that the full balance is now due. The Council does not have to send you a Reminder each time you miss an instalment, as the law only requires us to send a maximum of two to an individual in any financial year. So, if you receive two Reminders in the year and after each one you bring your instalments up-to-date, if you fall behind again you will not be sent a Reminder, you will be sent a Final Notice.
Once you have had a Final Notice, if you do not pay the full amount, you will be sent a Summons and will have to pay court costs as well as your Council Tax.
If you receive a Summons and do not pay in full before the hearing, the Council will apply for a 'liability order'.

A liability order gives the Council the right to have money deducted from people's wages, Income Support or Job Seeker's Allowance or to use bailiffs to obtain payment.

Q. Why have you sent me a Reminder Notice as my bill will be paid by the end of March before the next bill is issued?

A. Your Council Tax is payable in 10 monthly instalments currently due on the 12th of the month from April to January. If you do not pay the instalments shown on your bill you will receive a Reminder Notice.

Q. What can I do if I am unable to pay in full?

A. The Council can enter into a suitable arrangement for payment. This will include the court costs. We will still ask the court for a liability order, but further recovery action will be stopped as long as you stick to this arrangement.

Q. You have sent me a Summons and I want to make an arrangement to pay it off. Why do I still have to pay the costs?

A. By law, costs are payable when a liability order is obtained. Once a Summons has been issued, the only way to stop the Council from asking for a liability order is to pay the full amount before the hearing. Even when an arrangement is made, the Council still has to obtain a liability order, but we will not take any of the actions which it allows us to take as long as you keep to the arrangement we have made with you.

Q. Do I actually have to appear in court?

A. No you do not have to appear before the magistrates unless you wish to dispute the summons. The Council can still apply for a liability order in your absence.

You may prefer to attend the court hearing if you feel that you should not pay. However there are specific defences available; for example, that the charge has been paid but there is no legal defence to the issue of a liability order because Council Tax Benefit has not been awarded.

No further action will be taken on the liability order providing an arrangement for payment is made.

Q. What happens if I attend court?

A. A member of the court staff directs you to the courtroom. We will also be there to help. The court will try to deal with your case on time. After hearing both sides, the court will decide whether or not to grant a liability order.

Q. I cannot attend the court hearing on the date shown on my summons but I want to appear in court?

A. You can make a request to the court in writing to adjourn your case, well before the hearing date. You should tell the court why you are unable to attend and give them some idea of when you will be available. The magistrates will consider your request at the court hearing.

 

 

Last modified on 11/9/2008