What happens if you miss a council tax payment?
Your council sends a reminder notice giving you 7 days to pay the missed instalment. If you pay within 7 days, you carry on paying by instalments. If you don't, you lose the right to pay by instalments and the rest of the year's council tax becomes payable.
You can get a maximum of two reminders in a financial year (1 April to 31 March). If you miss a payment for a third time, the council can send a final notice asking for the whole year's balance without another reminder. If that isn't paid within 7 days, it can take court action.
Court summons and liability orders
A liability order is a magistrates' court order confirming you owe the council tax. The council applies for one by sending you a summons. The council's costs are added to the debt — the amount varies between councils. Hearings are usually bulk lists, and the court only checks whether the tax is legally owed; it doesn't decide how much you can afford.
You can go to the hearing if you think you don't owe the money — for example, you weren't liable for that property or period, the amount is wrong, or you've already paid. If you agree you owe it, it's usually better to contact the council before the hearing: many will hold action or reduce costs if you pay or agree a plan first.
Once a liability order is granted, the council can use enforcement methods without going back to court. It must send you notice before using them, and it can ask you to complete a form about your income and employer — you must reply.
What the council can do after a liability order
Bailiffs (enforcement agents)
The most common step. Since 1 May 2026 you must be given at least 14 clear days' notice before a bailiff takes control of goods, and fixed fees apply: £79 at the compliance stage, £247 at the enforcement stage and £116 at the sale stage (plus 7.5% of debts over £1,900). Council tax bailiffs can't force entry to your home. Read our full guide to bailiffs.
Attachment of earnings (wage deductions)
The council can tell your employer to take money from your wages. Unlike a court debt, there's no further hearing and no "protected earnings" set by a judge — deductions are a fixed percentage of your net pay set by law. In England, for monthly pay the rates are:
| Net monthly earnings (England) | Deduction |
|---|---|
| Up to £300 | 0% |
| £300.01 – £550 | 3% |
| £550.01 – £740 | 5% |
| £740.01 – £900 | 7% |
| £900.01 – £1,420 | 12% |
| £1,420.01 – £2,020 | 17% |
| Over £2,020 | 17% of the first £2,020 plus 50% of the rest |
Wales has used higher earnings bands since April 2022, so less is taken at each level of pay. Both sets of tables (and weekly and daily rates) are in Schedule 4 of the Council Tax (Administration and Enforcement) Regulations 1992. A council can have up to two orders running at once. Your employer can also deduct £1 per payment for admin. See our attachment of earnings guide for more.
Deductions from benefits
If you get Universal Credit, Pension Credit, income-based JSA or ESA, or Income Support, the council can ask the DWP to take a fixed amount from your benefit to pay the arrears. The amount is set by the DWP and is usually small, and there's no bailiff involvement. If it leaves you unable to pay essential bills, ask the council to agree a different arrangement.
Charging order
If you own your home and owe a larger amount, the council can apply to the county court to secure the debt against your property. It's then repaid when the property is sold.
Bankruptcy
A council can petition for your bankruptcy if you owe £5,000 or more. It's unusual and is normally only used where other methods have failed — often against homeowners.
Committal to prison (England only)
In England, if other methods fail, the council can ask the magistrates' court to consider sending you to prison for up to 3 months. The court holds a means enquiry and can only do this if it finds "wilful refusal or culpable neglect" to pay. It's extremely rare and the court usually sets a payment plan instead, often suspending any sentence. Imprisonment for council tax debt was abolished in Wales in 2019.
How to agree a council tax payment plan
Contact your council's council tax team as early as you can, explain what's happened and offer an amount you can genuinely afford. Most councils would rather agree a plan than pay for enforcement, though they're not obliged to accept a particular offer.
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Work out your budget
List your income and essential spending (rent or mortgage, energy, food, travel). Priority debts like council tax, rent and energy come before credit cards and loans. A free adviser can help you build a budget creditors accept.
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Keep up the current year's bill
Councils usually want ongoing council tax paid plus something towards the arrears. If you can't afford the current bill, check reductions first.
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Make your offer in writing
Put the offer in writing (or confirm a phone agreement by email), and include your budget if you can. If the case is already with bailiffs, contact both the bailiff firm and the council.
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Keep to it — or ask to change it
If your circumstances change, tell the council before you miss a payment.
Council tax arrears plan calculator
See how long a plan would take to clear your arrears. This is a rough guide only — your council decides what it will accept.
Check you're not paying too much
Many people in arrears are entitled to help with their bill. Check these before agreeing a plan:
Council Tax Reduction
Means-tested help for people on a low income or benefits, whether working or not. Each council in England runs its own scheme; Wales has a national scheme. Apply on GOV.UK.
Single person discount
25% off if you're the only adult living in the property (or the only one who "counts").
People who are disregarded
Some adults aren't counted — for example full-time students, student nurses, some apprentices, live-in carers and people with a severe mental impairment — which can mean a discount.
Disabled band reduction
If your home has an extra room, bathroom or space needed for a disabled person, your bill may be charged at one band lower. Check on GOV.UK.
Exemptions
Some homes are exempt, for example if everyone living there is a full-time student or has a severe mental impairment.
Hardship relief
Councils can reduce a bill in exceptional hardship (discretionary relief). Ask your council what it offers.
If you've been charged when you shouldn't have been, or for the wrong band or period, challenge it with the council in writing. You can appeal to the valuation tribunal if you disagree with the council's decision on who's liable or on a discount.
Who has to pay council tax?
Usually the adult (18 or over) who lives in the property as their main home and has the strongest legal interest in it — for example the owner or the tenant. Not every adult living there is liable: a lodger or adult child usually isn't. Joint owners or joint tenants are each liable for the full bill, and so are married couples, civil partners and couples living together, even if only one of them is named on the bill. See GOV.UK: who has to pay.
How long can the council chase council tax arrears?
A council generally has 6 years from when the tax became due to get a liability order. If it hasn't got one in that time, it usually can't take court action for that year's tax. Once it has a liability order, it can usually keep using enforcement methods for years afterwards — so old arrears don't simply disappear. If you're being chased for very old council tax, get advice and read our statute-barred debt guide.
Debt solutions and council tax
If council tax is one of several debts, the right solution depends on your whole situation. In every option, you still have to pay your current council tax.
| Option | Council tax arrears | Notes |
|---|---|---|
| Breathing Space | Enforcement paused for up to 60 days | Keep paying current council tax if you can |
| Debt Relief Order | Can be included and written off after 12 months | Debts up to £50,000, low surplus income and few assets |
| Bankruptcy | Can be included and written off | Serious consequences, especially for homeowners |
| IVA | Can be included | The council votes on the proposal with other creditors |
| Debt management plan | Usually dealt with separately as a priority debt | Some free providers can help you agree a council tax plan alongside it |
In Scotland, council tax arrears are collected differently (sheriff officers acting under a summary warrant) and the debt solutions are different — see MoneyHelper for Scottish options.
Behind on council tax? Free help is available
A free adviser can check your bill, talk to the council for you and look at all your debts together.
Frequently asked questions
What happens if I miss one council tax payment?
You'll get a reminder notice giving you 7 days to pay. If you pay in time, you keep paying by instalments. If you don't, you can lose the right to pay by instalments and be asked for the rest of the year's bill, followed by court action for a liability order.
What is a council tax liability order?
A magistrates' court order confirming you owe the council tax. It lets the council use bailiffs, attachment of earnings, benefit deductions and other enforcement without going back to court. The council's court costs are added to your debt. You can still agree a payment plan after a liability order.
Can I go to prison for not paying council tax?
In England it's possible but extremely rare. A magistrates' court can only send you to prison, for up to 3 months, if it finds wilful refusal or culpable neglect to pay after other enforcement has failed. Imprisonment for council tax debt was abolished in Wales in 2019.
Can council tax bailiffs force entry?
No. Bailiffs collecting council tax can't force their way into your home. They can only enter peacefully, for example through an unlocked door. If you've let them in before or signed a controlled goods agreement and then broken it, they may be able to re-enter to take those goods.
How much can the council take from my wages?
A fixed percentage of your net pay set by law. In England, on monthly pay, nothing is taken up to £300, rising through 3%, 5%, 7% and 12% to 17% for pay between £1,420 and £2,020, with 50% of anything above £2,020. Wales has higher earnings bands. Your employer can add £1 per deduction for admin.
Can council tax arrears be written off?
They can be written off through a Debt Relief Order or bankruptcy, and included in an IVA. Councils can also reduce bills in exceptional hardship. Arrears aren't written off just because they're old once a liability order has been obtained.