Council Tax Recovery and Enforcement

The statutory provisions covering the enforcement of Council Tax are contained in the Local Government Finance Act 1992 ("the Act") and the Council Tax (Administration and Enforcement) Regulations 1992 ("the 1992 Regulations").

The Recovery and Enforcement Section begin their role in the collection of Council Tax when any liable person fails to pay the amount due on a reminder or final notice sent by the Council. To find out what happens at each stage of the recovery process please click on the relevant heading on the left of the screen.