Source · Select Committees · Housing, Communities and Local Government Committee
Recommendation 5
5
Acknowledged
Paragraph: 27
Imprisonment for council tax arrears is a disproportionate sanction impacting household essentials.
Conclusion
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 Summary
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.
Paragraph Reference:
27
Government Response
Acknowledged
HM Government
Acknowledged
The Government notes the arguments on this issue made by the Committee. The Government would like to assure residents that imprisonment in relation to the non-payment of council tax would only be used in cases where the debtors are able to pay but choose not to pay. The reality is that the power is used extremely rarely and only for those who have the ability to pay. No one has spent time in prison for non-payment of council tax as their main offence since 2018. Data on the number of non-criminal admissions to prison for non-payment of council tax, covering the period 1990 – 2022, can be found in Table A2.12 at the following link: https://assets.publishing.service.gov.uk/media/655cdf24046ed4000d8b9da7/Receptions_2022.ods. The difference in the numbers of committals ordered by the courts and those who spend time in prison is generally due to those sentenced to imprisonment making payments or agreeing repayment plans before reception. This sanction is not intended to penalise those who are unable to pay. There is a system in place to protect residents and the courts will assess each case based on its specific circumstances. Before being committed to imprisonment, the courts must be satisfied there is “wilful refusal” or “culpable neglect” in the non-payment of council tax bills. The payment of council tax is critical to the delivery of local services to the local community and the ultimate risk of imprisonment for wilful non-payment is a tool that can assist councils in getting residents to engage and to assist councils in council tax collection.