Editing Council Tax (section)

===Collection of unpaid tax===

====Scotland====
In Scotland, criticism has been levied not so much at the principle of the tax, but at its debt collection arrangements:<ref>{{cite web|url=http://www.cas.org.uk/system/files/publications/Prescriptive%20periods%20%28amended%202010-03-18%29.pdf|title=Community Charge and Council Tax Collection Periods|publisher=[[Citizens Advice Scotland]]|access-date=9 May 2018|url-status=live|archive-url=https://web.archive.org/web/20160309204308/http://www.cas.org.uk/system/files/publications/Prescriptive%20periods%20%28amended%202010-03-18%29.pdf|archive-date=9 March 2016}}</ref> Council Tax debts can be pursued up to 40 years later{{efn|Councils can issue a warrant up to 20 years after the tax was due, but have a further 20 years to collect the tax after the warrant is issued. Any part of the 20 years in which to issue the warrant that is remaining is ''not'' added to the 20 years in which the tax can be recovered.}} – few people will have conserved their payment receipts for such a long time and as such are unable to prove that they paid. Under [[Scots law]], it is the responsibility of the tax payer to prove that the tax has been paid, not for the council to prove that it has not.

John Wilson MSP presented an Enforcement of Local Tax Arrears (Scotland) Bill on 19 March 2010 in order to try to reduce this collection time from 20 to 5 years. Although Wilson's bill has not made any progress ({{as of|2023|08|lc=y}}), a Bill was introduced in the [[Scottish Parliament]], the Community Charge Debt (Scotland) Bill, to stop Councils pursuing debts from the older Community Charge.<ref>{{cite news|url=https://www.bbc.co.uk/news/uk-scotland-scotland-politics-31046827|title=End of poll tax debts approved in principle by Holyrood|work=BBC News |date=29 January 2015|access-date=12 August 2023|via=BBC|url-status=live|archive-url=https://web.archive.org/web/20161106123651/http://www.bbc.co.uk/news/uk-scotland-scotland-politics-31046827|archive-date=6 November 2016}}</ref> The Bill received royal assent on 25 March 2015, and as detailed in section 1 of the Act, all Community Charge and associated liabilities were extinguished in Scotland as of 1 February 2015.<ref>{{Cite legislation Scotland|type = act|year =2015| chapter =3|act =Community Charge Debt (Scotland) Act 2015}}</ref>

====England and Wales====
The ability to collect Council Tax debt, in line with other debts, expires six years after the amount became due unless a liability order has been granted by a magistrates' court. This six-year limit is specifically included in legislation via regulation 34(3) of the Council Tax (Administration and Enforcement) Regulations 1992.<ref>{{Cite legislation UK |type=si |year=1992 |number=613 |si=The Council Tax (Administration and Enforcement) Regulations 1992|regulation=34 |date=10 March 1992 |access-date=12 August 2023}}</ref> Once a liability order has been granted, then, unlike Scotland, there is no limit in legislation as to how long the Council Tax arrears remain outstanding. This allows a local authority to chase debts many years after the original liability order was granted. Councils can garnish wages, send bailiffs to seize property, and imprison people{{efn|The power to imprison people for Council Tax non-payment now only applies in England; it formerly also applied in Wales, but was abolished in 2019.<ref>{{Cite legislation UK |type=si |year=2019 |number=220 |si=Rheoliadau'r Dreth Gyngor (Gweinyddu a Gorfodi) (Diwygio) (Cymru) 2019 [The Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019] |regulation=2 |date=11 February 2019 |access-date=12 August 2023}}</ref>}} for three months.<ref>{{cite web |title=Pay Council Tax arrears |url=https://www.gov.uk/council-tax-arrears |website=GOV.UK |publisher=Government Digital Service |access-date=24 January 2019 |archive-date=25 January 2019 |archive-url=https://web.archive.org/web/20190125132416/https://www.gov.uk/council-tax-arrears |url-status=live }}</ref>