Billing and collection

In short

• Council tax is normally paid in ten monthly instalments, April to January.
• You have a legal right to spread it over twelve months instead. Ask in writing.
• In England, twelve instalments become the default for new taxpayers from April 2027, and for everyone from April 2028.
• England and Wales now follow different timetables when a payment is missed.

The council tax year

Council tax is charged for a financial year running from 1 April to 31 March. Most councils send the year’s bills in March, once the new charges have been set.

Your bill is called a demand notice. It must be sent to you at least 14 days before the first instalment is due, and it should show:

• your name and the address of the property
• the period the bill covers
• the property’s band
• the total amount for the year
• any discount, exemption or reduction that has been applied
• the instalments: how much, and when each one is due
• how to pay, and what to do if you think the bill is wrong

Check it as soon as it arrives. It is much easier to get a mistake put right before any payments are missed than afterwards.

What your bill pays for

Your bill is usually made up of several parts, collected together by your council: the council itself, a county council if you have one, the police, sometimes the fire service, and a parish, town or community council if there is one where you live. In England, many councils also add an amount for adult social care. Your bill should show how it is split.

For 2026 to 2027, the average Band D bill was £2,392 in England and £2,283 in Wales, including all of those parts.

Instalments

The standard arrangement

In England and Wales, the bill is normally paid in ten monthly instalments, from April to January, with nothing to pay in February and March.

If your bill is sent after the start of the year, for example because you moved in during the year, you usually get one fewer instalment than there are months left. A bill sent between January and March may have to be paid in a single amount.

Your right to twelve instalments

You have a legal right to pay over twelve months instead of ten, in England and in Wales. It spreads the same yearly amount across the whole year, so each payment is smaller, by about a sixth.

What is changing in England

From April 2027, new council taxpayers in England will be billed over twelve months by default, and from April 2028 everyone will. You will still be able to ask to pay over ten months if you prefer.

Scotland

Scotland has its own collection rules. If you live in Scotland, ask your council about spreading payments over twelve months. See our Scotland guides for how recovery works there.

Choosing when and how you pay

Most councils let you pay by direct debit, online, by phone, at a PayPoint or Post Office, or by standing order. Direct debit is usually the most reliable, because payments cannot be forgotten.

Choose a payment date that suits you. Most councils offer a choice of direct debit dates. If your council tax goes out the day before you are paid, ask to move it. A payment that fails because of timing produces exactly the same reminder as a payment you could not afford, and starts exactly the same process.

Some councils will also agree to weekly or fortnightly payments if that matches how you are paid. It is worth asking.

When your bill changes during the year

Your bill can change part way through the year, for example because:

• someone moves in or out
• a discount, exemption or Council Tax Reduction starts or stops
• your band changes
• a disabled band reduction is granted

When that happens, your council sends a revised bill. The new amount is spread over the instalments that are left. If you have already paid more than you now owe, you will be in credit.

Check every revised bill. Errors are more common on revised bills than on annual ones, particularly where a discount has been added or removed.

Moving home

Council tax is worked out day by day. When you move:

1. Tell your old council the date you are moving out, and your new address.
2. Tell your new council the date you are moving in.
3. You will get a final bill for your old home, covering only the days you were liable, and a new bill for your new home.

If you have paid more than you owe on the old account, ask for a refund. Councils do not always send it automatically.

If you rent, remember that you may stay liable until your tenancy properly ends, even after moving out. See who has to pay.

Refunds and credits

If your account is in credit, for example after a backdated discount, a band reduction or an overpayment, you can ask your council to refund it, or to use it against the next year’s bill.

If you have arrears on the same account, or on another year, the council will normally use the credit to reduce those first. Ask it to confirm in writing how the credit has been applied.

If you cannot pay an instalment

Contact your council before the payment is due, not after. Ask for one of:

• a move to twelve instalments
• a different payment date
• a short deferral of one payment, with the balance spread across the rest of the year
• a payment arrangement, if you are already behind
• Council Tax Reduction, if your income has dropped. See discounts and exemptions.

Put the request in writing, keep a copy, and follow up if you do not hear back within a fortnight. A written request that a council failed to answer can be useful later, if things go wrong.

The recovery timetable

Once an instalment is missed, the timetable is set by law. England and Wales now work differently. See council tax arrears for a full explanation of each stage and what you can do.

England

Applies until the reforms take effect in April 2027.

1. 1

   Day 1

   You miss an instalment

   Your council sends a reminder notice.

2. 2

   7 days

   Pay within seven days of the reminder

   Pay the missed amount and your instalments carry on as normal.

3. 3

   A further 7 days

   The whole year’s bill falls due

   If it is still unpaid, you lose the right to pay monthly and everything left for the year is due at once.

4. 4

   At least 7 days

   Final notice

   Your council states the amount it will ask the court for.

5. 5

   At least 14 days before the hearing

   Court summons

   The magistrates’ court sets a hearing date.

   Costs added, commonly £80 to £130

6. 6

   At the hearing

   Liability order

   Your council can take money from your wages or benefits, or send enforcement agents.

Wales

Applies to instalments missed since 1 April 2026.

1. 1

   Day 1

   You miss an instalment

   Your council may send you a reminder, but does not have to.

2. 2

   Day 41 at the earliest

   Final notice

   Sent at least 41 days after the missed payment, and at least 14 days after any reminder.

3. 3

   21 days

   Pay what is overdue

   Pay within 21 days and your instalments carry on.

4. 4

   Day 63 at the earliest

   The rest of the year’s bill falls due

   Your council can now apply to the magistrates’ court.

5. 5

   At the hearing

   Liability order

   Enforcement powers begin. Nobody can be sent to prison for council tax in Wales.

   Costs capped at £70

In England, a council can send up to two reminders in a year. After that, a third missed instalment makes the whole balance due straight away, without another reminder.

England, from April 2027

The government has confirmed that England will move to a similar system, with at least 63 days from the first missed payment before you lose the right to pay in instalments. The detailed rules on notices were still being consulted on when this guide was last reviewed.

Court costs

When your council takes you to court for a liability order, it adds costs to your account.

• England, now: there is no legal cap. The costs must reflect what the council has reasonably incurred, and councils commonly add around £80 to £130. The court fee the council itself pays is just 50p.
• England, from April 2027: costs for a liability order will be capped at £100.
• Wales: costs are capped at £70 for the summons and liability order together.

If the costs look out of proportion, you can ask your council to explain how they were calculated. The High Court confirmed in 2015, in R (Nicolson) v Tottenham Magistrates’ Court, that councils must be able to justify their costs and that magistrates must not simply approve whatever figure is put in front of them.

After a liability order

Once your council has a liability order, it can take money directly from your wages or from certain benefits without going back to court, or pass the debt to enforcement agents. See liability orders for the rates and rules.

Many people find a direct deduction easier than enforcement agents. It costs nothing in fees, it is predictable, and it stops when the debt is paid.

If you are unhappy with how your council has handled your account

If your council has made mistakes with your bill, failed to answer letters, or taken recovery action you think was unfair:

1. Make a formal complaint to the council.
2. If you are still unhappy, complain to the Local Government and Social Care Ombudsman in England, or the Public Services Ombudsman for Wales.

Disputes about whether you owe council tax, or whether you should get a discount or exemption, go to the Valuation Tribunal instead. See who has to pay.

Questions people often ask

Can I pay my council tax over twelve months?

Yes, in England and Wales. You have a legal right to, if you ask in writing. From April 2028 it will be the default in England.

Why do I not pay anything in February and March?

Because the standard arrangement is ten instalments from April to January. If you would rather pay a smaller amount every month, ask for twelve.

I moved out in the middle of the year. Will I get money back?

If you paid for days after you stopped being liable, yes. Council tax is worked out daily. Ask your old council for a final bill and a refund of any credit.

My bill went up part way through the year. Can they do that?

Yes, if something changed, such as a discount ending or someone moving in. The council should send you a revised bill explaining the new amount. If you think the change is wrong, ask for an explanation in writing.