Council tax arrears letter: propose an arrangement before it escalates
Council tax recovery moves faster than almost any other debt. A clear written offer, made early, is how you keep it from reaching enforcement.
Where are you in the recovery process?
Reminder or final notice: the best time to write — you may still be able to get back onto instalments. Summons: write before the hearing date and ask the council to agree an arrangement; summons costs may already have been added to the balance. Liability order: the council can now deduct from wages or benefits or instruct enforcement agents, but most will still accept a realistic arrangement. The missed payment guide walks through each stage, and council tax summons help covers the court step.
Ask for reductions before you offer
Many people in arrears are paying more than they need to. Ask the council to check Council Tax Reduction, the 25% single-person discount, any disregards or exemptions, and — in England and Wales — a section 13A hardship reduction. Find your council and its support schemes with the council finder.
In Scotland the same arrangement letter works, but section 13A does not apply and recovery uses a summary warrant rather than a liability order. In Northern Ireland households pay rates instead, collected by Land & Property Services.
The letter
The Letter Builder fills in this letter with your details and downloads it as Word or PDF — free, and the letter never leaves your device.
Your name Your address [Date] [Council name] Council Tax / Revenues [Council address] Council tax account number: [account number] Dear Sir or Madam, I am writing about council tax arrears of £[amount] on the above account. I cannot pay the amount demanded in one go. I can afford to pay £[amount] a month towards the arrears, starting on [date], in addition to my current year's instalments. Please accept this arrangement and hold recovery action while it is kept to. Please also check whether I am entitled to Council Tax Reduction, and to any discount, exemption or disregard, and backdate any award where the rules allow. If my arrears remain unmanageable, I am asking you to consider a discretionary reduction under section 13A(1)(c) of the Local Government Finance Act 1992 because of financial hardship. [England and Wales only.] Please confirm the arrangement in writing. Yours faithfully, [Your name]
Fill it in and download as Word or PDF
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Common questions
Can the council refuse my payment offer?
Yes, but most councils will agree a realistic arrangement, particularly before a liability order. If yours refuses, ask a free debt adviser to negotiate — councils often accept offers from advisers that they refused direct.
Will the council stop the summons if I write?
Not always. If a summons has already been issued the hearing may still go ahead, but an arrangement agreed beforehand usually means no further action while you keep to it.
Does this letter work in Scotland?
Yes, apart from the section 13A request, which only applies in England and Wales. Scottish councils recover arrears through a summary warrant, so writing early matters just as much.