Charnwood Borough Council

Charnwood Borough Council is responsible for collecting Council Tax on behalf of Leicestershire County Council, Leicestershire Police Authority, the Combined Fire Authority and parish councils throughout the borough. 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, the full balance becomes due and a summons may be issued against the taxpayer. A maximum of two reminder notices will be issued in any financial year. Should a taxpayer fall behind with instalments a third time, then the full balance on the account becomes due and a final notice is issued. if the full balance is 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 liability orders 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 alternative arrangements for payment. Although it may not be possible to avoid the issue of a summons and grant of a 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.