Communities and Local Government's predecessor department the Office of the Deputy Prime Minister jointly published, with the Government Operational Research Service a Council Tax Collection Good Practice Report in 2004. The report looks at ways of sharing good practice among practitioners, in order to promote continuous improvement in service delivery and collection.
The report can be accessed via Communities and Local Government website at
No. Under Schedule 4 to the Local Government Finance Act 1992 recovery of council tax arrears must be through a magistrates court. However, we are looking at reforms to allow billing authorities to transfer council tax debts from magistrates courts to county courts in certain circumstances.