Council tax collection changes in England: what is in force and what is still to come

What is already in force: the 1 May 2026 changes

The Taking Control of Goods (Miscellaneous Amendments) Regulations 2026 came into force on 1 May 2026 and apply to all enforcement action starting on or after that date, including council tax cases. The detail is set out on the full changes page.

Minimum notice before a visit

14 clear daysUp from 7 clear days before 1 May 2026

Extended notice (if a debt adviser requests it)

28 clear daysAdviser must act before the original period runs out

Compliance fee (Notice of Enforcement)

£79Was £75 before 1 May 2026

Enforcement fee (first visit)

£247Was £235 before 1 May 2026

Sale or disposal fee

£116Was £110 before 1 May 2026

On the standard scale the fixed fees are £79 at the notice, £326 once an agent has visited and £442 if goods are removed for sale, before any percentage fee on a larger debt.

Every Notice of Enforcement sent on or after 1 May 2026 must also state that free debt advice is available and include contact details for debt advice providers, and must mention the possibility of obtaining the 28-day extension. The prescribed form was replaced to reflect this.

What the notice period extension means in practice

Where a debt advice provider submits a request on a person’s behalf before the original 14-day period expires, the minimum notice period must be extended to 28 clear days. This applies to non-business debts. Council tax arrears qualify. A debt advice provider making the request before the 14 days run out triggers the extension; the debtor cannot request it directly. Sundays, bank holidays, Good Friday and Christmas Day do not count toward either period.

The 1 May 2026 changes apply to enforcement action commencing on or after that date. Cases where a Notice of Enforcement was sent before 1 May 2026 continue under the previous rules, which required only 7 clear days’ notice and carried no right to a 28-day extension.

The three reforms that have been announced but not started

On 15 April 2026 the government published a written statement to Parliament (HCWS1511) responding to a consultation on council tax administration in England. It commits to three further changes.

The written statement describes these measures as reforms “to be delivered over the course of this Parliament”. Until legislation is passed and commencement dates are set, the existing rules described on the council tax bailiffs page remain in force.

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How the rules stand today for someone who has missed a council tax payment

The sequence that currently applies in England begins with a council reminder giving 7 days to pay. If that is not paid the full year’s bill becomes due. A summons then goes to the magistrates’ court, which can issue a liability order. Only after a liability order is in place can the council pass the debt to an enforcement firm.

1. Missed instalment

   The council sends a reminder. 7 days are given to pay. If unpaid, the whole year’s bill becomes due.

2. Liability order

   The council applies to the magistrates’ court. Court costs can be added. The person can attend to give their reasons.

3. Notice of Enforcement

   The enforcement firm writes, adding the £79 compliance fee. At least 14 clear days must pass before a visit. The notice must mention free debt advice and the 28-day extension.

4. First visit

   If unpaid, an agent attends and the £247 enforcement fee is added. A closed door does not stop the costs. For most debts the £247 enforcement stage fee is added from the first visit whether or not anyone answers, and a vehicle outside can still be clamped.

5. If the case is not resolved

   Goods are taken away in a small share of cases: 2,624 of almost 3.7 million in January to June 2025, most often a clamped vehicle. What happens far more often, with a car or without one, is cost. Of the cases that ended in payment in that period, 64% were paid at the enforcement stage or later, after an agent’s first visit had added the larger fee. The average fee collected on a case paid in full was £201, on the lower fees then in force.

6. If the enforcement agent’s power expires

   The power to take control of goods runs for 12 months from the Notice of Enforcement. The debt itself is not cancelled. It goes back to the creditor, who has other ways to collect it.

What is different in Wales

Since 1 April 2026 a household in Wales has at least 62 days after a missed instalment before the full year’s bill can be demanded — up from 14 days. This is separate from the England reforms and is already in effect. The full detail is on the bailiffs in Wales page.

What can pause enforcement while the rules stand as they are

• Payment in full, including fees incurred so far.
• A payment arrangement with the enforcement firm or with the council.
• A request for the 28-day notice period, made by a debt advice provider before the original 14 days run out.
• Breathing Space, where a debt adviser confirms the person qualifies. Council tax arrears are a qualifying debt. Details are on the Breathing Space and bailiffs page.
• The council recalling the case — the council remains the creditor and can take the debt back, for example where someone is vulnerable.
• Checking the council tax bill itself: Council Tax Reduction, discounts and exemptions can be applied by the council and some can be backdated.