Is Not Paying Council Tax a Criminal Offence?

Non-payment of Council Tax can lead to legal action. Learn if it's a criminal offence, whether you can go to prison, and how to prevent enforcement.

Council Tax is a mandatory payment in the UK, charged by local authorities to fund public services like waste collection, policing, and road maintenance. If you fail to pay, your local council has the legal right to recover the debt. However, in most cases, Council Tax non-payment is not a criminal offence.

This guide explains the legal consequences, when imprisonment is possible, and how to prevent enforcement action.

Can I Go to Prison for Non-Payment of Council Tax?

Yes, but only in extreme cases.

  • Council Tax debt is not a criminal offence, but failing to pay can result in a prison sentence if the court determines you have "wilfully refused" to pay.

  • Imprisonment is used as a last resort after all other collection methods have failed.

  • The maximum sentence is three months.

Who Can Be Sent to Prison?

Only people who have the ability to pay but deliberately refuse to do so may face imprisonment. If you can prove you genuinely cannot afford to pay, you cannot be jailed.

Legal Definition of Council Tax Non-Payment

Failing to pay Council Tax on time results in the council taking recovery action, which may include:

  • Reminders and final notices

  • Liability Orders from the court

  • Bailiff enforcement

  • Salary or benefits deductions

  • Imprisonment (in extreme cases)

The legal process is designed to recover unpaid debt, not to criminally prosecute people.

Consequences of Council Tax Non-Payment

If you miss a payment, the council will take action:

  1. First Reminder – Issued after a missed payment. You have seven days to pay.

  2. Final Notice – If you miss a second payment, you must pay the entire year’s bill.

  3. Liability Order – The council applies to Magistrates' Court for a legal order to collect the debt.

  4. Enforcement Action – The council may use:

    • Bailiffs to seize goods.

    • Deductions from wages or benefits.

    • Freezing your bank account.

  5. Imprisonment (if court finds wilful refusal) – The last resort.

What is a Liability Order?

A Liability Order is a legal document issued by the Magistrates' Court, giving the council extra powers to recover Council Tax debt.

With a Liability Order, councils can:

  • Deduct payments from wages
    Take money from benefits (e.g., Universal Credit, Pension Credit)
    Use bailiffs to seize belongings
    Apply for imprisonment (in rare cases)

Can You Challenge a Liability Order?

Yes, but only in specific circumstances, such as:

  • The bill was issued incorrectly.

  • You have already paid the debt.

  • The council failed to follow the correct legal process.

If you believe the order is unfair, contact a solicitor or Citizens Advice immediately.

Criminal Prosecution and Potential Outcomes

Council Tax debt is not a criminal offence but can result in Magistrates’ Court hearings.

If you attend court, you can:

  • Show evidence that you cannot pay.

  • Request a repayment plan.

  • Ask for enforcement action to be paused.

If the court finds you deliberately refused to pay despite being able to, they can issue:

  • A suspended committal order (giving you one last chance to pay).

  • A prison sentence of up to three months (if wilful refusal is proven).

Preventative Measures and Support

If you can’t afford Council Tax, take action before legal enforcement begins.

1. Apply for a Council Tax Reduction

  • If you have a low income, you may qualify for a discount or exemption.

  • Check eligibility on your local council's website.

2. Set Up a Payment Plan

  • Contact your local council to arrange affordable instalments.

3. Seek Debt Advice

  • Free organisations like StepChange and Citizens Advice can help negotiate repayment plans.

4. Apply for a Debt Relief Order (DRO)

  • If you have low income and little savings, a DRO can freeze and write off your debt after 12 months.

Bailiffs and Property Seizure

If you ignore Council Tax arrears, the council can send bailiffs (enforcement agents) to recover the debt.

What Can Bailiffs Do?

  • Visit your home and request payment.

  • Seize non-essential goods (TVs, luxury items).

  • Charge extra fees (e.g., £235 for a visit).

What Can’t Bailiffs Do?

  • Force entry (unless it’s for unpaid criminal fines).

  • Take essential household items (fridge, bed, work tools).

  • Arrest you – they are not police officers.

If bailiffs visit, do not let them in and try to pay the council directly.

Final Thoughts

  • Council Tax debt is not a criminal offence, but refusal to pay can lead to legal enforcement.

  • Prison is rare and only applies if you wilfully refuse to pay.

  • Councils use reminders, Liability Orders, bailiffs, and wage deductions to recover unpaid Council Tax.

  • If you cannot afford payments, apply for Council Tax Reduction or a payment plan.

For more help, contact Citizens Advice, StepChange, or your local council.