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Response 3815409

Response to request for information

Reference

3815409

Response date

14 October 2025

Request

We are conducting some research into council tax debt collection, as it impacts our clients significantly, and as such I am making a Freedom of Information Request. I am noting that the request has been made on the 18th September and therefore I look forward to hearing from you by the 16 October.

In more detail, I ask that you please provide by email copies of the standard template letters or digital communications your council issues to residents in relation to Council Tax arrears, specifically:

  1.  The initial reminder notice issued as part of the arrears or recovery process, as per requirements under Regulation 23 of The Council Tax (Administration and Enforcement) Regulations 1992.
  2. The second reminder notice, issued in the event that a resident has rectified one missed instalment but gone on to miss a second instalment over a given annual period.
  3. The final notice issued once the resident has lost the right to pay by instalments and prior to any further enforcement action, as per requirements under Regulation 33 of The Council Tax (Administration and Enforcement) Regulations 1992. 
  4. Any additional reminder notices or discretionary communications issued to residents with Council Tax arrears, including between the first reminder notice and final notice being issued (prior to a court summons).

For each, please include:

  • The full wording of the standard template
  • Any headers, footers, or formatting used in the letter or digital communications
  • The typical method of delivery (e.g. post, email)
  • Any differences in the templates based on resident circumstances (e.g. prior arrears, benefits status, vulnerability)

In addition, please can you inform us of:

  1. The total number of households against which you started imprisonment committal proceedings relating to unpaid council tax, for each year from 2020.

Response

  1. Initial reminder notice
  2. Second reminder notice
  3. Final notice
  4. Additional reminder notice

The total number of households against which you started imprisonment committal proceedings relating to unpaid council tax, for each year from 2020.

  • 2021 - 3
  • 2022 - 28
  • 2023 - 37
  • 2024 - 29
  • 2025 - 20

 

FOI Council Tax