Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Council tax definition

What does Council tax mean? Council tax is the statutory local tax on domestic property used in England, Wales and Scotland to fund local services. In England and Wales it is under the Local Government Finance Act 1992; in Scotland under that Act as modified by devolved legislation. Amounts are set and collected by the billing authority (district, unitary or London borough; in Wales the county or county borough council). Bills also include sums required by precepting authorities (e.g. county councils, police and crime commissioners, fire authorities, the GLA, and parish/community councils). In Scotland, each council sets and collects council tax; there is...

Council tax enforcement in England and Wales: statutory procedures from billing and summons to liability orders, enforcement options, challenges and committal

Published by a LexisNexis Local Government expert

Practice notes

Practice Note

This Practice Note summarises the statutory framework for enforcing council tax liabilities. It explains the legal steps for demanding unpaid sums, the issue of a summons requiring a debtor to attend the magistrates’ court, and enforcement tools including attachment of earnings, securing a charge over property and, in the most exceptional circumstances, committal to prison.

Council tax became the principal means for local authorities in England to collect income from residents on 1 April 1993. While the legislation also applies in Wales, the administration of council tax there is the responsibility of the Welsh government. Council tax replaced the community charge (widely known as the ‘poll tax’), which had itself replaced domestic rating in April 1990. See Practice Note: Council tax.

The council tax enforcement regime is prescribed by regulations issued by the Secretary of State under the Local Government Finance Act 1992 (LGFA 1992), using the powers in Schedule 4 and following the model previously used for the community charge. These regulations set out a range of enforcement measures available where a taxpayer fails to pay some or all...

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Alan Murdie

Council Tax Legal Services

Alan Murdie is a specialist in council tax, housing and debt law issues dating back to 1989, including many test cases in the lower and higher courts. He is director of Council Tax Legal Services and Nucleus Legal Advice in Earl's Court, London. He has been involved with the Council Tax since its inception in 1992, editing eight editions of the Council Tax Handbook since 1998 and co-author of The Enforcement of Local Taxation (2001) with Ian Wise QC. He was a co-founder of the Zacchaeus 2000 Trust in 1996 and its senior lawyer between 2007-2013 and worked with the Ministry of Justice and Welfare Bill Committees in Parliament on law reforms. He taught intellectual property at the University of West London 1995-1998 and provides advice and training services to a wide range of public sector bodies, companies and charitable...

Web page updated on 21/05/2026

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