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Welcome To Wirral

Payment and Collection of Council Tax

This page explains how to pay, when to pay and where you can pay Council Tax.

How do I pay Council Tax?

Every person who is liable to pay Council Tax is sent a bill. This bill explains how much the person should pay, when they should pay, and where they can pay. See Council Tax Booklet 2007 in the related links section to find out how the money raised is spent.

You can pay:

  • by direct debit
  • over the internet by credit or debit card - See Council Tax Payment Screen . If you have used the Alliance and Leicester Billpayment facility in the past and wish to continue see Alliance and Leicester Billpayment facility.
  • in person at one of our One Stop Shops or payment offices.  See Contact Offices in the related links section.
  • over the telephone using your debit/credit card by ringing 0151 606 2002 (during office hours). Alternatively, you can use the automated telephone line 24 hours a day by ringing 0151 606 2345.

PAYMENT BY DIRECT DEBIT

You have a choice of payment dates

There is a choice of dates on which to pay your Council Tax, but only if you pay by direct debit. This means that you can now pay by monthly instalments - on the 5th, 12th, 20th or 28th of the month whichever suits you best. You can time your payment to suit your circumstances.

With direct debit there are no cheques to write, no paperwork or postage, and no waiting in queues. Payments are simply made for you by your bank or building society in accordance with your instruction.

Only direct debit gives you a guarantee

With direct debit, you are guaranteed an immediate refund by your bank or building society in the unlikely event of an error.

You are free to cancel AT ANY TIME by simply informing your bank. You will be informed by Metropolitan Borough of Wirral at least 14 days in advance of any changes - giving you total control over the amounts and payments.

How you change to direct debit

Go to on-line forms and download a form or phone 0151 606 2002 and complete a form over the phone (have your bank details handy).

What happens if I can't pay?

If a Council Tax bill has been sent and you haven't made the payments asked for, we will send a reminder shortly after your instalment has fallen due. As soon as an instalment is missed, a reminder can be sent. The reminder will list every payment that you should have made and state the amount you must pay to bring your payments up to date.

What should I do if I receive a reminder?

If you receive a reminder you should pay the specified amount by the date requested. If you do so, you can continue to pay your Council Tax by instalments. However, if any of your payments are late again, you may lose the right to pay by instalments.

If you can't pay the amount specified, you should ring the Council Tax Call Centre 0151 606 2002 immediately. The Council Tax staff will be able to discuss your payment problems, and possibly come to an arrangement.

What happens if I don't pay when I receive my reminder?

If you don't pay the amount due by the date requested or you don't contact the Council Tax Office to discuss your payment difficulties, the Council will take further steps to recover any Council Tax owed, by issuing a final notice.

What happens if I receive a final notice?

This means you have lost the right to pay by monthly instalments.  The full outstanding amount shown on the notice must be paid by the date shown.  If you do not make full payment or contact the Council Tax Office to make an arrangement to pay, a summons will be issued and you will be liable to pay costs.

Further steps will also be taken if you make a payment arrangement but do not keep your payments up to date. The next step is for the Council to request the magistrates' court to issue a summons for non-payment. If this happens, a charge for costs is made that is payable by you.

Why is a summons sent?

The reason a summons is sent is that further steps can then be taken to recover any Council Tax owed. At the Court Hearing the magistrates will grant a Liability Order against you unless the summons has been cancelled, been paid in full or you have an acceptable legal defence.

The Liability Order enables the Council Tax Office to recover any Council Tax owed by using bailiffs or making deductions from your wages or Income Support/Job Seeker's Allowance, as well as applying for a Bankruptcy or Charging Order and Attachment of Local Authority Members Allowances.

Will the granting of a Liability Order against me mean that I have to pay extra?

Yes. If a Liability Order is issued, the Council will apply for additional costs. If the whole amount owed is paid before the Court Hearing, you will not incur the Liability Order costs.

If you make an arrangement with the Council Tax Office after receiving a summons (and the payments you agree to make will continue beyond the hearing date), the Council will still apply for a Liability Order and the entire costs will still be charged.

Can I make an arrangement after receiving a summons?

Even though a summons is issued, the Council still wants to sort out a suitable arrangement with you rather than take the matter further.

If you wish to make a payment arrangement, please ring the Council Tax Office as soon as possible (before the Court Hearing date) or visit the council office nearest to where you live or work.

You do have the right to go before the magistrates but the Council Tax staff are available at Court to try to help with disputes and payment arrangements.

The arrangements depend on your individual circumstances. They take into account such things as income, dependent children and debts you have.

Do I actually have to appear in court?

You do not have to appear before the magistrates unless you wish to dispute the summons.

There are specific defences available; for example, that the charge has been paid. Again, the Council Tax staff will be available to help in any dispute. It is better for everyone if you contact the office as soon as possible before the hearing date and explain your situation. This way, the problem can be investigated and hopefully sorted out.

It is not a legal defence that Council Tax Benefit has not been awarded.

What happens after the court date?

If a Liability Order has been granted, you will be sent a special form called a 'Liability Order Notification'.

It will ask you to pay the debt within 14 days. If you cannot do this, you should return the completed letter with an offer of payment.

What information does a Liability Order Notification ask for?

If you are working, you should supply the name and address of your employer, a payroll number and details of your expected earnings and deductions.

If you are currently receiving Job Seeker's Allowance, you should supply the name of the Benefits Agency Office where you sign on and your National Insurance Number.

If you don't reply to a 'Liability Order Notification' or if you supply false information, you could face a fine. The current fines for these offences are £500 and £1000 respectively.

This information is required so that we can decide how best to recover the money due. However, It is advisable to contact the Council Tax Office at an early state to discuss a payment arrangement. This will prevent us using other methods of recovery if you keep to the agreed arrangement.

What is a Council Tax Part Liability Order Notification?

This letter tells you that you should pay the full amount shown, including costs otherwise referral to bailiffs can occur.  You can complete and return this form in order to be considered for a Fair Debt arrangement.  This local policy is designed to try and help persons with debt(s) owed to Wirral Council.

What recovery methods are available to the Council?

Attachment of Earnings Order

If you are working and you supply details of who you work for, the Council can instruct your employer to deduct an amount from your wages and pay it direct to the Council.

The amount that your employer must deduct is specified (see table showing percentages of deductions) in the Council Tax Regulations issued by the Government. The amount deducted will depend on how much you earn and whether you are paid monthly or weekly etc.

Can money be taken out of Income Support/JSA?

Once a Liability Order has been granted, the Council Tax Office can apply to the Benefits Agency to have money taken from your Job Seeker's Allowance/Income Support.

The amount to be deducted is specified by the Government and the figures are reviewed each year.

Deductions cannot be made from any other benefit you might be getting.

What other steps are taken?

If you do not contact the Council Tax Office to make a payment arrangement and you do not reply to a Part Liability Order Notification, the Council can ask for a bailiff to collect the debt. The bailiff will carry an official document showing that they are working on behalf of the Council and will be able to show how much is owed.

What does a bailiff do?

The bailiff will call with the intention of collecting the debt plus their costs. If the bailiff cannot do this, he can take away certain goods and arrange for them to be sold for the best possible price. The sale of these goods will firstly pay off the bailiff's expenses and secondly the Council Tax due.

The bailiff is allowed to agree a payment plan over a short period, but this will attract extra costs as shown on his schedule of fees. If you make a payment arrangement and fail to keep the payments up to date, it will be cancelled. You are will advised to make payment as quickly as possible.

Bailiffs working for the Council follow our Code of Guidance with regard to their actions, as well as their own code of conduct.

If your account is with the bailiffs, you must make payments directly to them unless instructed otherwise.

How often can each method of recovery be used?

Each method of recovery can be used as many times as the Council Tax Office sees fit. However, only one type of recovery may be used at any one time in respect of an individual Liability Order.

For example, if the Council Tax Office has instructed a bailiff to visit your property in order to obtain goods, your employer is not asked to deduct money from your wages at the same time.

The different methods of recovery can be used in any order.

Can I be sent to prison for not paying my Council Tax?

Yes. If the Council Tax Office has tried, unsuccessfully, to recover the money by using a bailiff, it may apply to the magistrates' court for a summons to be sent instructing you to attend a court hearing. (Actually known as a committal hearing.)

Before this type of summons is sent, the Council Tax Office normally tries to recover any Council Tax owing by using the other methods available.

A summons for someone to appear at a committal hearing is the start of the process which can result in a term of imprisonment.

What happens at a committal hearing?

The magistrates' court holds what is called a 'means inquiry'. The intention of this inquiry is to decide why you have not paid.

The court asks about your income and outgoings and your family circumstances in order to decide what they should do. The Court, like the Council Tax Office, is at all times looking to get the debt paid rather than take the matter further.

Will I be sent to prison immediately?

If the magistrates believe that your non-payment has been due to either 'refusal' or 'neglect', they may send you to prison for up to three months.

However, the magistrates may instruct you to make regular payments of an amount which they consider you can afford to pay, while at the same time imposing a suspended prison sentence. This figure will have been decided after taking into account your personal circumstances.

The magistrates may instruct you to appear in court again, sometime in the future. The intention of this is to check that regular payments are being made. If you do not keep your payments up to date, the Magistrates may send you to prison.

Can I be made Bankrupt?

Yes. If you are made bankrupt all assets belonging to you come under the control of the Official Receiver or Trustee, including your home.  Other restrictions will also apply, which include the following:

  • You must disclose your bankruptcy when applying for credit of £250.00 or more, alone or jointly with another person.
  • The bankruptcy may affect your credit rating for a minimum of six years.
  • You cannot be concerned or involved in forming or managing a company without the Court's permission.

A recent case concerning a £6,000 debt resulted in £17,000 of costs and fees being paid as well as the original debt.

What is a Charging Order?

It is an order of the Court placing a "charge" on your property.  The charge will be the amount you owe.  When the property is sold, the charge has usually to be paid first before any of the proceeds of the sale can be given to you.  If necessary, an application for an Order for Sale can be made to the court.  If granted, you may be forced to sell the property so that the charge can be discharged.

What happens if I don't appear in court?

If you fail to appear in Court, the magistrates may issue a warrant for your arrest. If this happens, you will be arrested and brought to the Court so that a 'means inquiry' may be held.

What can I do if I am not satisfied with the way I have been treated?

The Council Tax Office is accountable to all chargepayers to ensure prompt collection of the Council Tax. However, we understand that for many people, paying debts is difficult so we will ensure that all chargepayers are treated with fairness and respect.

If you are unhappy with the actions of our staff or our agents, including bailiffs, you have the right to complain and have your complaint looked at.

This should first be done in writing to the Council Tax Manager detailing your complaint. Your case will be looked at by someone not directly involved in your case and we will let you know our findings.

See Also