Non-payment & Late Payment - Action The Council Will Take

Charnwood Borough Council is responsible for collecting Council Tax on behalf of Leics. County Council, Leics. Police Authority and the Combined Fire Authority. Charnwood must make payments to those Authorities on specified dates throughout the financial year, whether or not Charnwood has received the required Council Tax payments from taxpayers. For this reason Charnwood Borough Council will take prompt action against taxpayers who have not made the required Council Tax instalment payments, or who are late in making their payments.

Where a taxpayer has failed to make an instalment payment by the required date the Council will issue a reminder notice requesting payment of the overdue instalment. If the overdue instalment is not paid by the required date then the full balance on the account becomes due, and if not paid within a further seven days, a summons may be issued against the taxpayer. Whenever a summons is issued costs are added to the taxpayer's account.

Following the issue of a summons the Council will attend the Magistrates Court (on the date specified on the summons) and ask the Magistrates to grant a liability order against taxpayers who have defaulted on their Council Tax payments. If a liability order is granted the Council is legally permitted to use a range of 'enforcement' actions to collect outstanding Council Tax (for example, attachment to earnings orders).

Taxpayers who are in arrears with their payments are encouraged to contact the Revenues office as early as possible to discuss alternate arrangements for payment. Although it may not be possible to avoid the issue of a summons and grant of liability order, an acceptable payment arrangement will allow the Council to suspend the use of 'enforcement' actions, and can help avoid the accumulation of debt.