Correspondence

Council Tax information letter 3/2024: Update on administration and collection of Council Tax

Published 19 April 2024

Applies to England

To: Local authorities in England - For the attention of the Council Tax section

From: Local Taxation Division, Department for Levelling Up, Housing and Communities (council.tax@levellingup.gov.uk)

Date: 19 April 2024

Council’s discretion when administering the collection of council tax  

As outlined in the government’s best practice guidance for local authorities, councils have the ability to provide a more flexible timeline when administering the collection of council tax.  

The regulations set out a minimum framework for sending out statutory notices. The powers are permissive, and councils are free to make their own judgements as to what action they may consider appropriate. Councils can choose to implement a longer timeframe before issuing a statutory notice or requiring full repayment of the full unpaid balance. For example, during the pandemic several councils reflected on the impact the pandemic had on some council tax payers’ ability to pay their bills and chose to issue “soft reminders” rather than statutory notices. Some councils also sent reminders signposting support available and contact details for debt advisers. In all cases, councils should work with bill payers to agree affordable and sustainable payment plans.  

Enforcement Conduct Board  

The government supports the Enforcement Conduct Board (ECB), which has been set up to provide independent oversight of the enforcement industry, to ensure that those who are subject to enforcement action in England & Wales are fairly treated. We encourage councils to only use enforcement firms that are accredited by the ECB, for example, by making ECB accreditation a requirement in any enforcement contract. The register of accredited enforcement firms can be found at this link: ECB Register 

Council Tax Reduction Schemes 

It has come to our attention that the Council Tax Reduction Schemes (England) (Amendment) Regulations 2024 omitted to include an amendment to mention the Victims of Overseas Terrorism Compensation Scheme (VOOCS) in paragraph 8(10)(a) of the main Regulations (the Council Tax Reduction Schemes (England) Regulations 2012). An amendment was made to paragraph 8(9)(b) to include mention of the VOOCS in relation to payments in kind. Local Council Tax Support (LCTS) schemes cannot be updated in-year so government intends to correct the main Regulations in the next annual update early next year. The omission – which applies to non-dependants of a pension age LCTS applicant who have received a VOOCS payment - is unlikely to have substantive impacts but should billing authorities encounter applicants whose LCTS is affected they are able to use their discretionary powers under s13A(1)(c) of the Local Government Finance Act 1992 to mitigate it. 

Changes to Billing Authority disclosure requirements  

The Valuation Tribunal for England’s has new disclosure requirements and directions, effective from 1 April 2024. For more information, please refer to Annex A.  

Should you have any queries, please contact the Department at: council.tax@levellingup.gov.uk. 

Annex A: Billing Authority disclosure requirements have changed

For appeals received by the Tribunal after 1 April 2024, there is a change to the way you need to file and serve your case and evidence. This change affects all appeal types where the billing authority is the respondent party to the appeal. 

Upon acknowledgement of an appeal, you are directed to file with the Tribunal and serve upon the Appellant your full case. This must be done within 4 weeks of the notice of acknowledgement. You must file with the Tribunal by email and serve upon the Appellant by email or by post. 

If you don’t comply with the direction within the four weeks, your evidence and submissions may be excluded, and you may be prevented from submitting further evidence or submissions. 

The Appellant will also be required to file with the Tribunal and serve upon you any further information they wish to rely upon. You do not need to include this in your own case. 

After the 4 weeks have elapsed, the Tribunal will review the parties’ full cases to decide whether the appeal should be listed to a hearing or disposed of without one. 

If the Tribunal lists the appeal to a hearing, you will receive a further direction with the notice of hearing. This allows you to file with the Tribunal and serve upon the Appellant any rebuttal statement you wish to make in response to the Appellant’s additional evidence. You must do this no later than four weeks before the hearing. 

The Appellant will also be permitted to file with the Tribunal and serve upon you a rebuttal statement no later than two weeks before the hearing. You do not need to include this in your own case. 

Click on Consolidated Practice Statement (valuationtribunal.gov.uk for the Valuation Tribunal for England’s new disclosure requirements and directions at PS10, effective 1 April 2024. Access the Explanatory Notes on valuationtribunal.gov.uk (PDF, 116KB).

For appeals received by the Tribunal before 1 April 2024, you will receive the disclosure directions with the notice of hearing only.