Technical consultation - Improving enforcement of council tax

This consultation follows the government’s commitment in its response to the consultation on administration of council tax to consult on a set of statutory steps and guidance on other steps that councils should consider taking before proceeding to formal enforcement.

This consultation is not intended to revisit policy decisions which have already been set out in the previous consultation response. Instead, this consultation will focus on the technical and practical implementation of the steps which councils will be required to take ahead of formal enforcement.

The government is seeking views on changes to legislation which currently outlines the process which councils take when collecting and enforcing council tax. This includes the circumstances when councils can serve reminder notices and final notices.  Question 2 through to 7 propose changes to reminder and final notices including the content, timing and number of reminder notices issued and any challenges that councils may encounter with implementing the changes.

The government has also committed to publish guidance which will set out additional steps that councils should consider taking before proceeding to formal enforcement. The government recognises existing practices in local areas and Question 8 through to 10 requests councils to share any best practice and seeks views on what other practices should be included in guidance.

Throughout this process the government has been clear on its commitment to reforms that support the sustainable recovery of council tax – seeking to maintain a balance between supporting vulnerable taxpayers with ensuring councils retain powers to collect council tax and tackle council tax avoidance. The government is interested in understanding how councils distinguish between households which can/cannot pay council tax and what more could be done to manage those who are choosing not to pay council tax. Question 11 through to 13 seeks views on how councils distinguish those who can/can’t pay council tax and Question 14 seeks views on additional tools to manage those who are considered as deliberately choosing not to pay council tax.

Finally, the government is interested in understanding any operational, financial or administrative impacts of the changes and Question 15 seeks views on this along with mitigations.