The reminder stage
Missing one instalment triggers a reminder from your council. You typically have 7 days to catch up before the next stage.
If you catch up within 7 days, no further action follows. Ignoring the reminder or missing another payment moves you to the next stage.
The final notice and full year becoming due
After a second missed payment, or if you do not respond to the reminder, the council issues a final notice. This states that the entire remaining year's council tax is due immediately — you lose the right to pay in monthly instalments.
You typically have 7 days from the final notice to pay the full year's balance. Most people cannot do this in a lump sum, which is what pushes cases to the next stage.
The Liability Order
If the full year remains unpaid, the council applies to the Magistrates Court for a Liability Order. This is a court order confirming the debt is legally owed.
You will be summoned to court. You can attend, but the court hearing is procedural — the main defences are that you did not owe the tax (wrongly billed, exempt) or that a valid arrangement is in place.
The Liability Order itself is granted in the vast majority of cases. It carries a court fee (typically £75-£100) added to your debt.
Enforcement options after the Liability Order
Once the council has a Liability Order, they can: instruct enforcement agents (bailiffs), apply for an attachment of earnings (deduction from your wages), apply for a deduction from benefits, or apply for a charging order against your home (rare for council tax alone).
Enforcement agents are the most common route. They can visit your home, add substantial fees to the debt, and in rare cases remove goods.
Committal to prison (England only)
In England only, unpaid council tax can result in a committal hearing. This is very rare and only pursued for wilful refusal or culpable neglect. Scotland and Wales have abolished imprisonment for council tax debt.