Open consultation

Improving enforcement of council tax

• From: Ministry of Housing, Communities and Local Government
• Published: 1 July 2026

Applies to England

Summary

We are seeking views on the steps councils should take ahead of taking council tax enforcement action.

This consultation closes at
11:59pm on 29 July 2026

Consultation description

This consultation seeks views on amending regulations to introduce steps that councils will be required to take before moving to formal enforcement.

It outlines the steps that councils should follow ahead of seeking a liability order for unpaid council tax and proceeding to formal enforcement action.

This consultation covers the:

• statutory steps which councils must follow ahead of this process
• guidance and best practice for councils to consider in recovering council tax debt
• practical barriers to these potential steps and how these may be addressed

Documents

Improving enforcement of council tax

HTML

Ways to respond

Respond online

or

Email to:

council.tax@communities.gov.uk

Write to:

Ministry of Housing, Communities and Local Government,
Local Tax Team, Local Government Finance
SE Quarter – 2nd Floor Fry Building,
2 Marsham Street, London
SW1P 4DF

Published 1 July 2026