Council tax
A local authority charges residents council tax and can take action to recover and enforce the debt if it is unpaid.
Liability
The owner or resident of a property is normally liable to pay council tax to the local authority based on a hierarchy of liability.
Chargeable dwellings
Council tax is payable on domestic property, including caravans, houseboats, annexes, and care homes.
Exempt dwellings
A dwelling can be exempt from council tax if it is unoccupied or vacant, used for a specified purpose, or occupied by certain categories of people.
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.
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.
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.
Debt and insolvency solutions
Ways to deal with council tax debt including breathing space, debt relief orders, bankruptcy, and applying for discounts and reductions.