Council Tax is a statutory tax set by Central Government. If you are the liable person and do not make payment as stated on your Council Tax Demand Notice then you could be subject to recovery action and incur further costs.
Council Tax is a statutory tax and non payment is taken very seriously. Gedling Borough Council will make every effort to collect what is owed and this includes prosecuting those who do not pay.
If you have received a Reminder, Final Notice, Summons or Liability Order and are unable to pay as demanded then contact our office immediately.
| Scenario | What Happens |
|---|---|
| 1st Reminder | Council Tax is due on or before the 1st of each month. If your payment is missed you will receive a reminder. The reminder requires payment within 7 days to prevent further recovery action. You will only get a maximum of two reminders per year before losing the right to pay by instalments. |
| Summons to appear at Magistrates’ Court | If you don’t pay your reminder you will be summonsed to appear at Court and you will incur £45.00 costs. You do not have to attend but you have the right to do so. GBC will provide evidence to the Court to prove that payment has not been made and that documents have been issued correctly. |
| Court grants GBC a Liability Order against you | At the hearing the Court will be provided with evidence to show that payment has not been made in accordance with regulation. If held the Court must grant a Liability Order and the debtor will incur a further £20.00 costs. |
| Pay in full within 14 days or provide your income and expenditure details | A letter will be sent to you requesting that payment is made in full within 14 days to prevent further recovery action. You are also required to provide your income and expenditure details along with an offer of repayment. This information will be used to decide what recovery action will be taken. |
| Recovery Action | If you do not make an arrangement then your account will be either sent to a bailiff who will be instructed to levy goods, or a request will be made to your employer to take direct deductions from your wages. If you are on benefits then a direct deduction may be taken from your weekly entitlement. |
| Imprisonment Bankruptcy Charging Order |
If the recovery action is unsuccessful then further recovery action may be taken. If you own your own home then a petition for bankruptcy could be made and you could lose your home or a charging order placed on your property. Failure to pay Council Tax can also result in imprisonment. |