Technical consultation - Improving enforcement of council tax

Overview

Topic of the consultation: 

This consultation seeks views on steps that councils should take before proceeding to formal enforcement.

Scope of the consultation:

This consultation is focused on seeking views on amending regulations to introduce steps that councils will be required to take before moving to formal enforcement and other steps which would be set out in guidance. The steps set out in guidance will not be statutory.  The scope of this consultation is on council tax collection and recovery processes only. It will not seek views on fundamental reform of the council tax system.                                                                             

Geographical scope:

These proposals relate to England only.

Impact assessment:

No impact assessment has been prepared for this consultation as it concerns a local taxation regime.

Body responsible for the consultation: 

Ministry of Housing, Communities and Local Government

Duration: 

The consultation will last for 4 weeks from 1 July to 29 July.

Enquiries 

For any enquiries about the consultation please email  council.tax@communities.gov.uk  

How to respond

Citizen Space is the department’s preferred route for receiving responses. We strongly encourage responses to be made via Citizen Space, particularly from organisations with access to online facilities such as representative bodies. Using Citizen Space greatly assists our analysis of responses, enabling more efficient and effective consideration of the issues raised. 

However, if you are unable to respond via Citizen Space, you may send your  responses by email to council.tax@communities.gov.uk  

Alternatively, they may be sent by post to:

Ministry of Housing, Communities and Local Government 
Local Tax Team, Local Government Finance 
SE Quarter - 2nd Floor Fry Building 
2 Marsham Street 
London 
SW1P 4DF 

If you are replying to this consultation by email or post, please confirm whether you are replying as an individual or submitting an official response on behalf of an organisation, and include the following information:

  • your name 
  • type of respondent or organisation you replying on behalf of (if applicable)
  • your position (if applicable)
  • the name of organisation (if applicable),
  • an email address, and
  • a contact telephone number

If responding in writing, please make it clear which questions you are responding to.

A glossary of the terms used throughout this consultation has been included later in this consultation and can be found here.

Give us your views

Closes 29 Jul 2026

Opened 1 Jul 2026