Council Tax and business rates recovery procedure policy

Further recovery options available to us

Where the forms of action detailed in sections 10 to 15 have either been unsuccessful, are not considered to be appropriate, or the taxpayer or ratepayer has failed to make contact with us, we may pursue other recovery options that may have more serious implications for the taxpayer and ratepayer. These actions are:

  • committal proceedings
  • charging orders
  • bankruptcy
  • winding-up procedures