Late and non-payment of Council Tax

If you miss a Council Tax instalment, we usually send a Reminder once the payment is seven days overdue. No costs are added at the Reminder, Second Reminder or Final Notice stage. Costs are added when a Summons is issued.

You can make a one off payment via make an online payment.

The easiest way to pay your Council Tax is to set up a Direct Debit.

If you are struggling to keep up with payments

You can ask us to consider a payment plan if you are struggling to keep up with Council Tax payments or have fallen behind. We may be able to recalculate or extend instalments. We will do our best to work with you where possible.

To ask for a payment plan, use our online form. You cannot use this form if you have been issued with a summons for non-payment or if court action has already taken place.

Complete our payment plan form

If you have had a Summons for a Court Hearing

A Summons Notice is served when the last notice we sent you - a Reminder, a Second Reminder or a Final Notice - was not paid in full by the date that notice gave. If you believe you paid that notice in full and by the date it gave, contact the Council Tax team using our form and choose “Ask about a Summons”.

From April 2026 summons costs are £95.00 and liability order costs are £20.00.

What to do now

Your Summons sets out how to pay: in full by the date the Summons gives, or by the instalments shown on it. The date to pay by, and the date of the court hearing, are both shown on the Summons.

• Make Payment of the full amount of the notice before the Court Hearing to avoid further action and additional costs

• To pay by instalments, pay the first instalment shown at the bottom of the Summons by the date specified. This triggers the remaining instalments on your account. See our Paying your Council Tax page for ways to make payment.

• If you are unable to make payment in full or comply with the instalment plan on the Summons by the specified date, submit your payment proposal using the special payment arrangement request form.

You do not need to attend the Court Hearing if you acknowledge you owe the money. The Council will obtain the Liability Order in your absence.

For further information visit our Court Hearing page.

If we have already obtained a Liability Order, see Council Tax enforcement process.

Financial welfare team

If you want help to ensure you are receiving all the benefits you are entitled to contact the Financial Welfare Team who will be happy to assist.

If someone else is helping you sort out your Council Tax

Use our Authority to disclose form to give us permission to talk to someone who is helping you with your Council Tax.

Council Tax and ‘Freeman of Land’

Council Tax legality and 'Freeman of the land' withholding payment of Council Tax and the legality.

What happens if you miss an instalment

If you miss or underpay an instalment we send a Reminder. If you pay that Reminder in full and then miss another instalment, we send a Second Reminder, which is the last reminder you will receive in a financial year. If you pay the Second Reminder in full and then miss another instalment, we send a Final Notice, which ends your right to pay by instalments for the year. Where a Reminder, Second Reminder or Final Notice is not paid in full by the date that notice gives, the next step is a Summons. After a Summons, the next step is a court hearing, not another notice.

You believe your Council Tax bill is incorrect

• Contact the Council Tax team

You have moved house

• Notify the Council Tax department of your move using our online change of address forms

You believe you are eligible to a reduction from your Council Tax

• If your property is Occupied
• If your property is Unoccupied

When applying for a reduction you must continue to make payment in line with your current Council Tax bill until you receive a new one.

You are awaiting a new bill following a change in circumstances

• Continue to make payments in line with your current Council Tax bill until you receive a new one

You have had a Reminder or Second Reminder

Pay it in full by the date shown on the notice and your instalments continue. If you pay less than the full amount, or pay after that date, the next step is a Summons, not a Final Notice. A Second Reminder is the last reminder you will receive in a financial year.
If you are unable to make payment, contact the Council Tax team.

You have had a Council Tax Final Notice

A Council Tax Final Notice is sent only when you have paid both a Reminder and Second Reminder in full and then missed another instalment. A Summons, not a Final Notice, is the next step where a Reminder or Second Reminder was not paid in full. A Final Notice comes before a Summons, never after one.

A Council Tax Final Notice ends your right to pay by instalments for the year, so the full remaining balance becomes due. You must pay the full amount shown on the Final Notice within 7 days, or the next step is a Summons and costs will be added to what you owe.

If you cannot pay the full amount, contact the Council Tax team straight away.

A Liability Order has been granted

A Liability Order is granted by the court after a Summons. What happens next, and how to make an arrangement to pay, is on Council Tax enforcement process.

You want to make an offer towards your arrears

If you are unable to pay your arrears in full we may be able to consider a payment arrangement. We cannot consider a proposal if your case is with an enforcement agent — you will need to contact them direct — or if your debt is already being collected through an attachment to your earnings or benefits. Otherwise, submit your proposal using the special payment arrangement request form.

You have received correspondence or a visit from an Enforcement Agent

Enforcement agents were previously called bailiffs. Enforcement agents are certificated by the County Court.

The enforcement sector employs close supervision and constant monitoring to ensure that standards of conduct are without reproach.

The enforcement agent will carry an electronic copy of the warrant, their enforcement agent certificate and photographic ID.

Agents wear body-worn cameras to record their visits on film. Film footage is constantly reviewed to monitor agents’ conduct and performance. This includes checking that agents are adhering to standards of privacy. More information on the Enforcement process.

You have an Attachment of Benefits Order

We can apply to the Department for Work and Pensions to make deductions from the following benefits:

• Jobseekers' Allowance

• Income Support

• Income-related Employment and Support Allowance

• Pension Credit

• Universal Credit

The deduction rate for Attachment of Benefits is set by Central Government and is reviewed annually. Deductions are generally 5% of the basic standard allowance.

The deduction will be paid over to us until the debt is cleared.

You believe you or someone in your property is vulnerable

If you or anyone in your household is vulnerable, complete our vulnerability assessment and submit your payment proposal, and we may be able to give you more time to pay your Council Tax.

Not all questions may be relevant to your circumstances, and some might seem intrusive, but it is important that we gain a full understanding of your circumstances. This is to ensure we can offer you the appropriate level of support and allow us to explore any potential reductions you may be eligible for.

When completing the vulnerability assessment, you will need your Council Tax account number.

You have received a text or email from PaymentPlan

PaymentPlan are a legitimate partner of Cheshire East Council collecting Council Tax arrears on our behalf. If you receive an email or text message from PaymentPlan, please follow the instructions to set up your plan.

PaymentPlan do not charge fees and allow you to create flexible payment terms so you can manage your payments in line with your other financial outgoings. You can view more details about PaymentPlan.

You have had an Attachment of Earnings Order

Under Council Tax legislation the Council can ask your employer to make deductions from your net salary (after your tax and national insurance deductions) to collect your Council Tax debt.

The amount deducted from your salary is calculated using the percentages set in Council Tax legislation:

Weekly Pay

Monthly Pay

The Council can send your employer a maximum of two Attachments of Earnings Orders if you owe more than one Council Tax debt. The second Attachment of Earnings Order may be deducted at a lower rate than the first.

If your wage includes overtime, commission, unsociable hours, or bonus payments the amount deducted from you is likely to increase.

Your employer has a legal responsibility to make the deductions from your salary. Unless you pay the debt in full, you cannot ask your employer to stop or reduce the deductions or make an alternate arrangement to pay the debt.

Sharing your data with DWP and HMRC

Cheshire East Council is taking part in a 'Debt Recovery and Vulnerability' pilot scheme under the Digital Economy Act 2017. In line with this legislation, if you have Council Tax debt, your details may be shared with the Department for Work and Pensions (DWP) and HM Revenue and Customs (HMRC) to help us identify financial vulnerability and recover Council Tax debts more effectively (for example deducting money from your wages).

Governance documents

• Business case (PDF, 265KB)
• Data Protection Impact Assessment (PDF, 420KB)
• Personal data flow diagram (PDF, 135KB)

Free debt advice

You can get free advice on managing debt from the following places:

Breathing space

If you are struggling with debt and financial management, you may be eligible for a period of respite where your creditors cannot take action to collect your debt known as ‘Breathing Space’. This is not something we can arrange for you. You should contact one of the organisations in the Free debt advice section above for more information on the qualification criteria and details on how to apply.

If you enter a period of Breathing Space, most of your debts will be protected to allow you time to enter a debt solution such as a Debt Relief Order, Individual Voluntary Arrangement (IVA) or repayment plan.

During Breathing Space, you may still receive Council Tax bills if:

• you move house
• your entitlement to a Council Tax reduction changes
• an additional charge is applied to an unoccupied property
• a new Financial Year begins

You will need to make payment as requested on the bill, but do not need to worry about any debt you have included in your Breathing Space application.

Once your Breathing Space ends, if you have not entered a formal debt solution, we will write to you. To avoid further recovery action you should Contact the Council Tax Team to discuss your case immediately.

Contact Council Tax

Council Tax enquiry form

If you're unable to use our forms or have any questions about your bill you can call the Council Tax Customer Service Team on 0300 123 5013 between 8:30am to 3pm, Monday to Friday, excluding bank holidays.