Council tax reminder and final notice: what happens next
Updated: 2026-10-18
A council tax reminder usually gives you 7 days to pay the missed instalment. If you miss more payments, a final notice asks for the whole year at once. Contact your council before the 7 days end.
What is this letter?
Council tax is usually paid in instalments. If you miss one, the council sends a reminder notice. A reminder or final notice is not yet a court case. But it starts a clock.
Here is the order on GOV.UK. First, a reminder notice. If you miss another payment, a second reminder. You get at most 2 reminders in one financial year (1 April to 31 March). A third missed payment means a final notice for the whole year. If the whole year is not paid within 7 days, the council may take legal action. It can then ask a magistrate for a liability order, which is a legal demand for payment. Legal costs may be added.
How much time do I have?
| Event | Counted from | How long | Source |
|---|---|---|---|
| Reminder notice | Date of the notice | 7 days to pay the missed amount, or the whole year's bill becomes due | GOV.UK |
| Second reminder | Another missed payment | Check the notice. Maximum 2 reminders per financial year (1 April to 31 March) | GOV.UK |
| Final notice | Third missed payment | Whole year's council tax due. Pay within 7 days or the council may take legal action. | GOV.UK |
| Summons and liability order | After a final notice is not paid | Your council sets the dates. See the letter. Some councils say to contact them at least 7 days before the hearing. | GOV.UK / local council |
| Ask for help | Any time, best before the deadline | Ask the council to spread the bill over 12 months instead of the usual 10 | GOV.UK |
The 7 days are the same on GOV.UK for a reminder and for a final notice. Check your own letter for the exact date. Other timings (summons, hearing) are set by your council.
What do I do, step by step?
- Read the notice. Find the amount, the date and the word "reminder" or "final".
- If you can pay the missed instalment within 7 days, pay it and keep the receipt.
- If you cannot pay, contact your council now. Do not wait for the deadline.
- Ask for a payment plan. You can ask to pay smaller amounts. The council does not have to agree, but usually tries to make an arrangement.
- Ask about help: spreading the bill over 12 months instead of 10, a one-off discount, Council Tax Reduction, or a discount if you live alone.
- If you disagree with the amount, write to the council and say why. Keep copies.
- If you get a summons or a liability order, call your council or Citizens Advice. You can go to court and explain why you did not pay.
What letter should I send? (Ready-made letter)
A short letter or email can ask the council for a payment plan, ask to spread the bill over 12 months, or ask for a check of the amount. UK Help Agent can write it in English from your voice message or a photo of the notice.
Record what happened, or send a photo of the letter. The explanation is free. A ready letter is £4.
What if the deadline has passed?
If the 7 days have passed, call the council today. After a final notice the whole year can be demanded, and the council may ask a magistrate for a liability order. The council can then ask your employer to take money from your wages, take money from some benefits (Universal Credit, Pension Credit, Income Support, ESA, JSA), or use bailiffs (enforcement agents) as a last resort. Bailiffs must tell you how much you owe before visiting, and their costs can be added. In court, the judge looks at whether you can afford to pay and whether you have a good reason.
Is it the same in England, Scotland, Wales and Northern Ireland?
The GOV.UK pages we opened do not explain differences between England, Scotland and Wales. They only say "your council". Court names and steps can differ, so check with your own council or Citizens Advice, especially in Scotland. We did not confirm the rules for Northern Ireland.
Frequently asked questions
How long do I have to pay after a reminder?
7 days, according to GOV.UK. If you do not, the whole year's bill can become due.
How many reminders can the council send?
At most 2 per financial year. A third missed payment brings a final notice.
What is a liability order?
A legal demand for payment, granted by a magistrate. Legal costs may be added.
Can I pay in smaller amounts?
You can ask. The council does not have to agree, but usually tries to make an arrangement.
Will bailiffs come straight away?
No. GOV.UK says bailiffs are used only if there is no other way to recover the debt, and they must tell you the amount first.
Sources
- GOV.UK: Council Tax arrears
- GOV.UK: Council Tax
- North East Lincolnshire Council (example of a local council)
Checked on: 2026-10-17
This is general information, not legal advice. Rules can change. For your own case, check the sources above or ask a free adviser, for example Citizens Advice.