Council Tax - Freedom of Information Requests

Disclosure Log - Council Tax

2024

January

Reference: 2572659

Subject:

The figures for each of the following financial years 2017-18, 2018-19, 2019-20, 2020-21, 2022-23, 2023-24 (to current date)

What is the total value of unpaid council tax debt owed to the council at the end of each financial year, To current date for 2023-24?
What is the total value of unpaid council tax debt owed to the council by a social housing provider at the end of each financial year, To current date for 2023-24?
Please list the total value of unpaid council tax debt owed to the council by each individual social housing provider at the end of each financial year, To current date for 2023-24?
For each year what was the total value of social housing provider council tax debt accrued in the 12 month period, To current date for 2023-24?
What is the council policy around court summons and bailiff action for social housing providers with outstanding debt?
What is the council policy around issuing class B exemption. Does the council automatically award a social housing provider, does the social housing provider have to request once per property or every account change?

Response date: 30 January 2024

Response: Response to this request - 2572659.

Reference: 2563552(1)

Subject:

Please may you tell us what costs are recharged to defendants for:

Summons and
Liability orders by your Council.

Please may you provide this for each year of the last five years. Please may you be clear if this is the calendar or accounting year.

This may be broken down as:

Summons cost Justice – set by legislation (was £3, now 50p)
Summons cost Council
Liability Order cost

Response date: 24 January 2024

Response: Response to this request - 2563552(1).

2023

November

Reference: 2529014

Subject:

The number of times between 1st April 2022 and 31st March 2023, or the nearest available twelve-month period, that private bailiffs/enforcement agents have been instructed to enforce debts to the local authority relating to each of the following;
1. Council Tax
2. Parking
3. Housing Benefit overpayments
4. Business Rates
5. Commercial Rents
6. Any other debt types, including any other overpayments.
  
  By “private bailiffs/enforcement agents” we mean those who are self-employed or who work for private companies, including as high court enforcement officers. Please include cases where local authority employees have visited a property to enforce a warrant of control.
Before seeking a liability order for a resident for Council Tax arrears, do you take any of the following steps? Please indicate the steps you take.
- Assessment of their income and expenditure,
- Assessment of whether the resident (or anyone else) in their household is vulnerable,
- Referral to your Council Tax Reduction / Support scheme,
- Referral to income maximisation,
- Referral to a free debt advice organisation.
Do you signpost residents to one or more free debt advice agencies as part of your Council Tax collections process? (Yes/No) If so, which charities?
Have you adopted the Standard Financial Statement as a tool for objectively assessing income and expenditure as part of your Council Tax collections process? (Yes/No)
Do you have a formal policy in place for dealing with residents in vulnerable circumstances as part of your collections process for Council Tax arrears? (Yes/No)
If so, please may you provide a copy of the policy if it is for public consumption.
Do you currently have a policy of exempting recipients of Council Tax Support / Reduction from the use of bailiff action? (Yes/No)
Have you adopted the Citizens Advice/Local Government Association Council Tax Protocol? (Yes/No)

With reference to question 2, please could you provide a ‘Yes/No’ answer against the different categories which have been provided.

Response date: 24 and 30 November 2023

Response: Response to this request - 2529014.

October

Reference: 1853282

Subject:

How many people did you commence committal proceedings against with regard to unpaid council tax in the financial year 2022/23?
What was the total amount of council tax arrears owed by people subject to council tax committal proceedings, at the time of the commencement of those proceedings, in the financial year 2022/23?
As a result of those committal proceedings how many people were committed to prison for non-payment of council tax in the financial year 2022/23?
What estimates do you have (if any) of your legal costs in the financial year 2022/23 in seeking to recover unpaid council tax and the total amount of that debt that has thus far been recovered?

Response date: 6 October 2023

Response: Response to this request - 1853282.

September

Reference: 1835188

Subject:

Since April 2020, has the council at any point used debt enforcement agencies (or similar service providers) in relation to cases of outstanding council tax debt?

If the answer to question 1 is ‘no’, the council should proceed to questions 8 and 9.

What are the debt enforcement agencies referred to in response to question 1?
How many council tax debt cases were referred to each of the debt enforcement agencies listed in response to question 2 in each financial year 2020/21, 2021/22 and 2022/23?
How much unpaid council tax debt (preferably including any ‘penalty’ fees/charges) was referred in total to debt enforcement agencies in the financial years 2020/21, 2021/22 and 2022/23 combined? This should be one figure, combining all the debt enforcement agencies and all three financial years
How much of the council tax debt stated in response to question 4 was collected after being referred to a debt enforcement agency? Again, this should be one figure combining all agencies and all three financial years (including debt that was collected in a later financial year than when it was referred)
The total number of council tax accounts in each council electoral ward in 2022/23 (this is all council tax accounts, not just those carrying debts or referred to debt enforcement agencies). Preferably this should be a whole-year figure, but if that is not possible a snapshot figure will suffice. If possible within the section 12 cost limit, I would like these figures to exclude accounts relating to designated second homes and empty properties
The number of council tax accounts that were referred to debt enforcement agencies for council tax debt collection in 2022/23, broken down by electoral ward. This means those accounts where the referral took place during 2022/23. If possible within the section 12 cost limit, I would like these figures to exclude accounts relating to designated second homes and empty properties
The total number of council tax accounts in each council electoral ward at present (this is all council tax accounts, not just those carrying debts or referred to debt enforcement agencies). This should be the most recent snapshot figure available. If possible within the section 12 cost limit, I would like these figures to exclude accounts relating to designated second homes and empty properties
The number of council tax accounts that currently have unpaid council tax debts relating to financial years prior to 2023/24, broken down by electoral ward. If possible within the section 12 cost limit, I would like these figures to exclude accounts relating to designated second homes and empty properties

Response date: 6 September 2023

Response: Response to this request - 1835188.

August

Reference: 1815390

Subject:

1. Between 01 January 2020 and 30 June 2023, how many times have bailiffs been deployed by the council? Please break this down by year.
2. How many individuals does this relate to?
3. How many companies does this relate to?
In cases where the council deployed bailiffs during this period (01 January 2020 and 30 June 2023) how much debt did this relate to, in total?
In cases where the council deployed bailiffs during this period (01 January 2020 and 30 June 2023) what was the smallest amount of debt owed by an individual?
Does the council directly employ its own bailiffs/ enforcement agencies, or does it use private enforcement agencies/ companies to do this work on the council's behalf?
Please provide the names of all bailiff / enforcement companies that have been paid by the council at any time between 01 January 2020 and 30 June 2023.

Response date: 2 August 2023

Response: Response to this request - 1815390.

July

Reference: 1810710

Subject:

Please provide figures for each of the following financial years: 2017-18, 2018-19, 2019-20, 2020-21, 2021-22, 2022-23.

What was the total value of unpaid council tax debt owed to the council at the end of each financial year?
For each year, what was the total value of council tax debt accrued in that 12-month period?
In each year, how many households were sent a final notice instructing them to pay the year's council tax in full after missing earlier payments?
In each year, how many times did the council instruct bailiffs to enforce liability orders for non-payment of council tax?
In each year, how many cases were taken back from bailiffs after the council accepted the individual was vulnerable?

Response date: 19 June 2023

Response: Response to this request - 1810710.

June

Reference: 1800719

Subject:

31 March 2023 FoIA

Firstly, I haven’t had a response to my request for an internal review dated 4 April 2023 and 18 April clarification on my 31 March 2023 FoIA request.

New FoIA request

Please can you also provide the following information:

how many properties under your council tax jurisdiction have a credit balance of £150 on their council tax account as at today (or at the closest available date in the 2023/24 council tax year, specifying which date has been used);

How many of the properties in “6)” had at least one individual in council tax exemption class N as at 1 April 2022? If this data is not available as at 1 April 2022, please provide as at the date used in “6)” (specifying which date has been used).

If time allows, under your council tax jurisdiction, how many HMOs (defined under the Housing Act 2004 and any relevant updates of this Act) have at least one individual in council tax exemption class N as at 1 April 2022? If this data is not available as at 1 April 2022, please provide as at the date used in “6)” (specifying which date has been used).

Response date: 29 June 2023

Response: Response to this request - 1800719.

Reference: 11390105

Subject:

Under Freedom of Information Act, I would like to request the following information:

All Council Tax accounts with a credit balance.
I am aware that all Billing Authorities hold on accounts sums of money that are due to be returned to ratepayers and for a variety of reasons have not been repaid.
I therefore request a breakdown of credit balances accrued since your earliest records, for the amounts owing to all incorporated companies within the authorities billing area, including the following information:

The name of each business in respect of which Council Tax credit balances remain payable. I understand you will not provide individuals names. Please note I am not asking for Business Rates but that of council tax accounts held by housing associations, property developers etc
The value of overpayment in each case which remains unclaimed
The years(s) in which overpayment is for
The property address the credit relates to
A write to address and write to company name if available
Please state whether the account is a live/open account or a closed account; if closed the date it closed
Please provide the most up to date and accurate information that you can, please confirm the date that the data was pulled from your system.

Response date: 14 June 2023

Response: Response to this request - 1139015.

Reference: 1137202

Subject:

Please can you provide me with the following information under the Freedom Of Information Act 2000:

From the council tax department only please

Please advise which social housing providers and charities currently or historically (2016 onwards) operate within the local authority, please provide a list by excel.

Please provide a list of social housing providers and charities that are currently or historically (2016 onwards) have been awarded class B exemptions within the local authority.

Response date: 14 June 2023

Response: Response to this request - 1137202.

Reference: 1126740

Subject:

I would like to know how much money, if any has been recovered using bailiffs (debt collection agencies) in 2018, 2019, 2020, 2021, 2022 and 2023, broken down to the amount by year, for the following debts:

Council Tax arrears
Parking penalty charges
Housing Benefit overpayments.

I would also like to see the policy documents regarding the use of bailiffs and the details of any complaints lodged against the council's use of bailiffs.

If possible I would also like to know how much the council is spending on contracts with debt collection agencies.

Response date: 6 June 2023

Response: Response to this request - 1126740.

Reference: 1117190

Subject:

Total number of Council Tax Liability Orders the council has up to the 1st May 2023
The value (£) of the total liability orders up to the 1st May 2023
What is the number of domestic properties within your council?
Is your Revenues and Benefits service currently outsourced? If yes who is running the service on your behalf?
Is your sundry debt collection currently outsourced. If yes who to
What is the total value (£) of sundry debts currently held by the council?

Response date: 6 June 2023

Response: Response to this request - 1117190.

May

Reference: 1111509

Subject:

As of 3rd May 2023 (or the most recently available date), please could you tell me how many private and council homes have been vacant in your authority for the following numbers of financial years.

Response date: 15 May 2023

Response: Response to this request - 1111509.

Reference: 1103005

Subject:

I would like to know:

how many liability orders has the council sought over council tax arrears between 1 April 2021 and 31 March 2023?
how many of these liability orders has resulted in bailiffs being sent to collect the debt?

Response date: 15 May 2023

Response: Response to this request - 1103005.

April

Reference: 1066010

Subject:

I am writing to politely request the following information under the terms of the Freedom of Information Act 2000 (FOIA):

For the last financial year for which data is available, how much is owed overall in council tax arrears, broken down by year?
For the last financial year for which data is available, how many households are in council tax arrears, broken down by year?
For the last financial year for which data is available, how many applications for a special repayment plan to pay council tax have the council received, broken down by year?
For the last financial year for which data is available, how many referrals have the council made to bailiffs in order to collect unpaid council tax, broken down by year?

Response date: 3 April 2023

Response: Response to this request - 1066010.

Reference: 1084009

Subject:

For properties where you are the local council, how many properties have an unclaimed “core” £150 on their council tax account?
How many of the properties in “1)” had at least one individual in council tax exemption class N as at 1 April 2022?
For properties where you are the local council, how many are recorded as a Home in Multiple Occupation (HMO) for planning purposes but not for council tax purposes?
How many of these properties in “3)” have an unclaimed “core” £150 on their council tax account and had at least one individual in council tax exemption class N as at 1 April 2022?
What decision(s) has the council made regarding distribution of these unclaimed “core” £150 payments to the eligible 1 April 2022 occupants?

Response date: 3 April 2023

Response: Response to this request - 1084009.

March

Reference: 1032903

Subject:

For the period 2013/14 - 2021/2022

How many households were in Council Tax arrears each year? Of these:
1. How many households were in Council Tax arrears relating to earlier years?
2. How many households were in Council Tax arrears relating to in year?
Of the households in Council Tax Arrears, how many households contained or were:
1. Someone above the state pension age?
2. Someone sick or disabled/in receipt of incapacity benefit
3. A lone parent
4. Someone who is unemployed
5. In receipt of Universal Credit
6. In receipt of Universal Credit and Council Tax Reduction
What is the value of Council Tax Arrears relating to earlier years before write-offs in the current year?
What is the value of Council Tax arrears written off in year relating to the previous year only?
What is the value of Council Tax arrears relating to earlier years?
What is the total value of Council Tax arrears for all previous years as of 31 March post write offs? Of these:
- What is the total value of Council Tax arrears in respect of the previous year only?
- What is the total value of Council Tax arrears in respect of earlier years?
What is the total value of Council Tax not collected in the current year?
What is the total value of Council Tax written off in year relating to the current year?
What is the total value of Council Tax arrears in respect of the current year outstanding as of 31 March?
What is the total value of Council Tax arrears as of 31 March?
What is the net change in value in arrears outstanding as of 31 March?
What is the total value of court and administration costs relating to Council Tax arrears for the respective year?

Response date: 8 March 2023

Response: Response to this request - 1032903.

2022

December

Reference: 974146

Subject:

Number of households in council tax arrears
The total amount of council tax owed by these households
The number of cases of council tax debt passed to bailiffs (note these are also called 'enforcement agents') and the overall amount of council tax which was owed (just in relation to the cases which were passed to bailiffs)
Total amount recovered by bailiffs
The total amount in bailiff fees and court costs added to these council tax arrears
The names of enforcement agencies employed by the council. (If multiple, please detail % split of cases allocated if the information is available)
How much are the fees that can be added on to council tax debts to cover bailiff and court order costs, and how are these calculated? (Is there a percentage or flat fee?)
Number of bankruptcy proceedings started against individuals who owe you council tax

Response date: 14 December 2022

Response: Response to this request - 974146.

August

Reference: 934320

Subject:

In regards to council tax, over the last four years, what’s the total number and value of liability orders, bailiff referrals, value of arrears recovered and total costs of bailiff action for council tax arrears?

Response date: 23 August 2022

Response: Response to this request - 934320.

July

Reference: 916390

Subject:

In relation to your collection of council tax for each financial year, 2017/18, 2018/19, 2019/20, 2020/21, 2021/22 and April 2022 to date, please provide the total number of:
- reminders issued;
- final notices issued;
- court summonses issued;
- liability orders issued;
- attachment of benefit arrangements made;
- attachment of earnings arrangements made; and
- referrals/ debt passed to enforcement agents;
Against how many people did you commence committal proceedings with regard to unpaid council tax in 2019/20, 2020/21, 2021/22 and April 2022 to date?
How many people were committed to prison for non-payment of council tax in 2019/20, 2020/21, 2021/22 and April 2022 to date?
What was the a. Average, b. Longest, c. shortest number of days served in prison by people committed to prison for non-payment of council tax owed to the local authority for each year 2019/20, 2020/21, 2021/22 and April 2022 to date.
How many people were subject to a suspended committal order for non-payment of council tax in 2019/20, 2020/21, 2021/22 and April 2022 to date?
If possible, what was the average amount of council tax arrears owed by people subject to council tax committal proceedings when the proceedings commenced, for 2019/20, 2020/21, 2021/22 and April 2022 to date.

Response date: 29 July 2022

Response: Response to this request - 916390.

Reference: 906113

Subject:

Response date: 8 July 2022

Response: Response to this request - 906113.

Reference: 910733

Subject:

How many households in your Local Authority area are eligible for the £150 council tax rebate announced by DLUHC in March 2022? For the avoidance of doubt, I am referring to households eligible for the scheme as per the following link: GOV.UK - help for energy bills
- a) Of these households, how many pay council tax by Direct Debit, and how many by other means? (e.g. cash / phone / cheque payments)
- b) For households eligible for the £150 council tax rebate that pay for council tax by Direct Debit, how many have now received their £150 payment by 1 July 2022 and how was their payment processed? (i.e. transfer via BACS, postal cheque etc.)
- c) For households eligible for the £150 council tax rebate that do not pay for council tax by Direct Debit, how many have received their £150 payment by 1 July 2022 and how was their payment processed? (i.e. transfer via BACS, postal cheque etc.)
Is your council one of the 152 authorities responsible for distributing the Household Support Fund? And if so, could you please tell me how many applications has your Local Authority received for Household Support Fund Payments between 6 December 2021 to 1 July 2022? Please can you provide this information on a month-by-month basis? For the avoidance of doubt, I am referring to households eligible for the scheme as per the following link: GOV.UK - Household Support Fund
- a) Of the applications made for the Household Support Fund payments between 6 December 2021 to 1 July 2022, what percentage of applications have been successful?
- b) For households that have received the Household Support Fund payments between 6 December 2021 to 1 July 2022, how was their payment processed? (ie transfer via BACS, postal cheque etc.)
- c) A breakdown of number of awards made by type of household (i.e. with children, pensioners)
- d) A breakdown of number of awards made by purpose (i.e. energy and water, food, housing costs, other essentials)
- e) What steps has your Local Authority undertaken to ensure that Household Support Fund payments are being used for their defined purposes?

Response date: 1 July 2022

Response: Response to this request - 910733.

June

Reference: 899888

Subject:

How many Court Summons (or Summary Warrants if in Scotland) did your organisation issue for debts relating to Council Tax payments?
How many Liability Orders did your organisation successfully obtain for debts relating to Council Tax payments?
How much total revenue did your organization collect as a result of Bailiffs (or Sheriffs if in Scotland) enforcement action for debts relating to Council Tax payments?

Response date: 24 June 2022

Response: Response to this request - 899888.

May

Reference: 882695

Subject:

a) How many households in your area are eligible for the £150 Council Tax Rebate
b) How many £150 Council Tax Rebates have you distributed in your area
c) How many eligible households have received the £150 Council Tax Rebate
d) How many eligible households have not yet received the £150 Council Tax Rebate

Response date: 26 May 2022

Response: Response to this request - 882695.

Reference: 863948

Subject:

How many unpaid council tax reminders have been sent out for the last 5 financial years for which data is available?

Number of reminders sent overall, broken down by year
Number of households sent reminders, broken down by year

How many a) court summons b) liability orders did the council issue for unpaid council tax for the last 5 financial years for which data is available?

Number issued overall, broken down by year
Number of households issued, broken down by year
Number of reminders issued, broken down by year

For the last 5 financial years for which data is available

How many households are in council tax arrears, broken down by year
How much is owed overall in council tax arrears, broken down by year

How many, a) overall and b) households, have applied for a special repayment plan to pay council tax for the last 5 financial years for which data is available, broken down by year?

How many a) overall and b) households, have the council agreed a special repayment plan with to pay council tax arrears for the last 5 financial years for which data is available, broken down by year?

How many a) overall and b) households, have asked for help from the council regarding council tax arrears repayment for the last 5 financial years for which data is available, broken down by year?

For the last 5 financial years for which data is available

How many households have the council taken ‘enforcement action’ against to collect unpaid council tax, please breakdown by type of enforcement action, broken down by year?
How many ‘enforcement actions’ have been used by the council, to collect unpaid council tax, overall, please breakdown by type of enforcement action, broken down by year?

For the last 5 financial years for which data is available?

How many referrals have the council made to bailiffs in order to collect unpaid council tax, broken down by year?
How many households have the council referred to bailiffs over unpaid council tax, broken down by year?

Response date: 13 May 2022

Response: Response to this request - 863948.

Reference: 866134

Subject:

For the financial years 2021-22, 2020-21, 2019-20, please provide the below.

Please note: if the exact figure is not known, please provide the figure that the council uses in its own accounting/record keeping, and indicate that it is a council-estimated figure.

How much money was paid out by the council to providers to supply exempt accommodation in total in each of these financial years?
How many people in the council area were housed in exempt accommodation paid for by the council?
What is the average claim (in £) by providers per individual per year to supply exempt accommodation in your council area?
If different from question 3, what is the highest claim (in £) by providers per individual per year to supply exempt accommodation in your council area?

Response date: 13 May 2022

Response: Response to this request - 866134.

April

Reference: A1346648

Subject:

Please could you confirm how many households pay Council Tax to the local authority
How many of these do not pay by Direct Debit

Response date: 6 April 2022

Response: Response to this request - A1346648.

March

Reference: A1346523

Subject: Information on council tax refunds and dormant accounts.

Response date: 25 March 2022

Response: Response to this request - A1346523.

Reference: A1346530

Subject:

How many domestic properties in your local authority are in council tax bands E, F, G and H? (a breakdown per band would be useful)
How many domestic properties in your local authority in council tax bands E, F, G and H have been purchased on the Shared Ownership scheme up until the date 3 February 2022? (a breakdown per band would be useful)
How many domestic properties in your local authority in council tax bands E, F, G and H were purchased on the Help To Buy scheme up until the date 3 February 2022? (a breakdown per band would be useful)

Response date: 25 March 2022

Response: Response to this request - A1346530.

Reference: A1346467

Subject: Information on the number of closed/inactive Council Tax accounts.

What is the total figure of the funds on account that are due to be refunded?
What is the total figure of the funds that have been returned?
What is the total balance remaining on account?
How many people have been refunded and what are the total sums, in each respective period?
How many people are due a refund and what are the total sums, in each respective period?
What period do these funds on account date back to?
What attempts are made to return these monies?
What happens to monies that are not claimed?
Is interest accrued on refunds as a result of overpaid monies?
What happens if the payee is deceased?
What is the process for getting a refund?
Is there a time limit on reclaims?

Response date: 11 March 2022

Response: Response to this request - A1346467.

February

Reference: A1346248

Subject:

The number of properties notified to the council as being holiday lets as of 1st November 2021, 1st November 2020, 1st November 2019 and 1st November 2018
The number of properties notified to the council as being a 'second home' as of 1st November 2021, 1st November 2020, 1st November 2019 and 1st November 2018
The total number of residential properties in the council area as of 1st November 2021, 1st November 2020, 1st November 2019 and 1st November 2018. Please advise if this figure does or does not include holiday lets.

Response date: 1 February 2022

Response: Response to this request - A1346248.

2021

December

Reference: A1346181

Subject:

The direct telephone number and options required to speak to a Council tax agent at the council
The days and times the phone line are open
The email address
A link to any online contact form
The name of the person who manages the department and their direct email address
Confirm which boroughs your council administers and if they work together or combine administration with other councils.
Please also advise if is it your policy to automatically award class B if your council has a housing association registered as a charity, and they meet the criteria or do you require an application to be issue for each change of occupation?

Response date: 15 December 2021

Response: Response to this request - A1346181.

Reference: A1346050

Subject:

Trace owners of private residential empty property? If so, which Company/companies does the Council use?
Recover Council Tax or other debts from Empty private residential property? If so, which Company/ companies does the Council use?
Check lists of presumed empty private residential property for any reason whatsoever? If so, which Company/companies does the Council use?

Response date: 14 December 2021

Response: Response to this request - A1346050.

October

Reference: A1345794

Subject: Please provide information held by you in relation to admission to prison for Council Tax non-payment over the period starting on 1 January 2019 and ending on 1 September 2021, broken down by calendar year.

Response date: 20 October 2021

Response: Response to this request - A1345794.

June

Reference: A1345258

Subject: Council Tax - collections, arrears and numbers registered within postcode areas.

Response date: 24 June 2021

Response: Response to this request - A1345258.

Disclosure Log