Source · Select Committees · Housing, Communities and Local Government Committee

Second Report - Council Tax Collection

Housing, Communities and Local Government Committee HC 57 Published 1 December 2023
Report Status
Government responded
Conclusions & Recommendations
21 items (12 recs)
Government Response
AI assessment · 21 of 21 classified
Accepted 7
Accepted in Part 3
Acknowledged 1
Deferred 1
Not Addressed 1
Rejected 8
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Conclusions (1)

Observations and findings
5 Conclusion Acknowledged
Para 27
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.
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