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Council tax

A local authority charges residents council tax and can take action to recover and enforce the debt if it is unpaid.

This content applies to England & Wales

  • Liability for council tax

    The owner or resident of a property is normally liable to pay council tax to the local authority based on a hierarchy of liability.

  • Council tax billing and recovery

    A local authority can take steps to recover outstanding council tax from the liable person following the issue of a bill and statutory notices.

  • Council tax in student accommodation

    A student in higher education is normally exempt from paying council tax to their local authority if they live in a property occupied solely by other students.

  • Council tax enforcement

    A local authority can take steps to enforce a council tax debt using enforcement agents, attachment of earnings, a charging order, bankruptcy, or committal to prison.