Skip to main content

Council Tax

Volume 505: debated on Friday 5 February 2010

To ask the Secretary of State for Communities and Local Government whether his Department has issued guidance to local authorities on the use of charging orders to collect unpaid council tax. (314969)

In 1993 the Department of the Environment published a number of Practice Notes to assist local authorities in implementing council tax. Practice Note No. 9 provided non-statutory guidance on the recovery and enforcement of council tax, including the use of charging orders.

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 looked at ways of sharing good practice among practitioners, in order to promote continuous improvement in service delivery and collection. Annexe D of the report covers the use of charging orders.