Council tax reminder notices and enforcement

Date updated: 16/12/2022

Payments made in the last five days may cross with the issue of reminder and enforcement notices. If you are concerned about a missing payment contact the council tax team.

Always let us know if you are having difficulties paying your council tax. Never ignore any reminder or final notice issued as this can lead to the start of recovery action against you.

If you are in financial difficulties

Contact the Council Tax Team, do not delay we will discuss your circumstances and if appropriate, offer repayment plans.

Check to see if you are entitled to a discount or disabled relief or an exemption.

Have you applied for a council tax reduction scheme discount?

The City Council Tax Reduction scheme is operated by the benefits service which is part of the Department of Community and Children's Services. If you are on a low income and would like more information this is available from the City Corporation's benefits service.

Independent financial advice

Toynbee Hall is located just to the east of the City and provides a free financial advice service to those who live, work or study in the City of London.

What will happen if you do not pay

If recovery action is taken you will have to pay recovery costs in addition to the council tax due.

Council tax is a statutory debt and the City of London Corporation will serve notices requiring your account to be brought up to date. Details of the recovery stages are detailed below.

Reminders and final notice

Reminders will be issued if you fail to pay your council tax instalment(s) by the due date stated on your council tax bill. To carry on paying by instalments you must pay the overdue amount stated on the reminder within seven days. You will only be sent a maximum of two reminders in any financial year.

If you receive a final notice you are not entitled to pay the amount by instalments and the full amount stated on the final notice must be paid within seven days.

Summons and liability order

If payment is not made in accordance with any reminder or final notice issued the City of London Corporation can make an application to the magistrate's court for the issue of a summons for non-payment without further notice. If a summons is issued you will be liable to pay summons costs of £55, this will increase by a further £35 if a liability order is obtained at the court hearing. The City of London Corporation may also:

instruct an enforcement agent (formerly bailiffs) to take control of your goods
order your employers to make deductions from your earnings
if appropriate, request that deductions be made from your benefits.

Enforcement agent fees

If an enforcement agent is instructed through the taking control of goods process you will be liable to pay statutory fees and charges to the enforcement agent, in addition to the debt and costs owed.

The statutory fees for each enforcement stage are shown below:

compliance stage fee £75
enforcement stage fee £235 plus 7.5% of the sum to be recovered exceeding £1500
sale stage fee £110 plus 7.5% of the sum to be recovered exceeding £1500 (plus additional amounts for locksmith charges; storage charges and auction costs - as disbursement costs)