Council Tax and business rates recovery procedure policy
Legal framework
The legal framework for the enforcement of Council Tax is provided by Schedule 2 and Schedule 4 of the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992 (SI.1992/613).
- Demand notice
- Instalments
- Reminder/final notices
- Summons
- Liability Order hearing
- Attachment of earnings
- Attachment of members allowances
- Deduction from benefits
- Enforcement agent
- Committal to prison
- Committal to prison
- Charging order
- Bankruptcy
- Attachment of earnings