Imprisonment for council tax arrears is a disproportionate sanction impacting household essentials.
We are concerned that the threat of enforcement might mean people are putting their council tax payments ahead of heating and eating. In particular, we believe the ultimate sanction of imprisonment is using a sledgehammer to crack a nut.
Government response. The government acknowledges the committee's concerns regarding the threat of enforcement and imprisonment for council tax non-payment, explaining that imprisonment is a rarely used sanction for those who can but wilfully refuse to pay, with existing safeguards in place.
Ministry of Housing, Communities and Local Government