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).

  1. Demand notice
  2. Instalments
  3. Reminder/final notices
  4. Summons
  5. Liability Order hearing
    • Attachment of earnings
    • Attachment of members allowances
    • Deduction from benefits
    • Enforcement agent
      • Committal to prison
    • Charging order
    • Bankruptcy