Council tax FAQs

We may apply to the magistrates' court for a warrant committing you to prison. We will only take this step when other efforts have failed.

Before issuing a warrant of commitment the court must hold a means enquiry with you. A warrant will only be issued if the court is satisfied that the failure to pay is the result of wilful refusal or culpable neglect. The maximum period for imprisonment is three months. The court may decide to fix a term of imprisonment and postpone the warrant on certain conditions, normally relating to payment of the debt over a period of time. The court also has the power to remit all or part of the debt.