Council Tax: Non-payment

In 2024, there were 0 people committed to prison, and 19 given suspended committal orders for non-payment of council tax.

Non-payment of council tax is not a criminal offence and cannot attract a custodial sentence. However, under the committal to prison process, a court order can provide for someone to be committed to prison for not paying a debt.

Committal to prison can only ever be the last resort for non-payment of council tax. Before a magistrates’ court commits someone to prison for failure to pay their council tax, it must have issued a “liability order” and the local authority must have (at least) tried and failed to take control of the debtor’s goods and sell them to recover the debt. Councils have additional powers of enforcement under a liability order, including deduction from earnings, deduction from benefit, charging orders on the property, and bankruptcy. If a council applies for committal to prison, the court must inquire into the debtor’s means, and the council must satisfy the court that there is no other effective method of collection and that failure to pay is due to wilful refusal or culpable neglect. This is to prevent persons who are genuinely unable to pay their council tax from being committed to prison. Where that is the case courts have the power to remit the debt.