Council tax is the second most common debt issue that Citizens Advice services across Greater Manchester help people with.
From July 2024 to July 2025, our advisers supported residents with over 10,000 council tax debt problems -from missed payments to arrears and enforcement disputes.
Behind every case is someone trying to manage essential bills while navigating the rising costs of everyday life. For many, the way council tax is billed and collected can make the difference between staying on top of finances and falling into deeper hardship.
This summer, the government launched a consultation on council tax administration, collection, and enforcement in England, recognising the need to modernise the administration of the council tax system and deliver a fairer and more efficient system for taxpayers and councils.
Sharing our collective insights, Citizens Advice services across Greater Manchester submitted a joint response, pooling expertise from across the region for a stronger, coordinated perspective.
Through this collaboration, we captured the experiences of residents and the practical knowledge of our debt advisers, highlighting both what works well and where improvements are needed.
The findings below draw on this work, offering a clear picture of how council tax practices affect households and how reforms could make the system fairer, more effective, and more supportive for both residents and local authorities.
Key Insights from Across Greater Manchester
Early, Supportive Engagement Makes a Difference
Insights from our debt advisers show that early, supportive intervention is key to preventing arrears from escalating. Clear communication, flexible repayment options, and timely advice can all help residents manage their payments.
Advisers describe how small, timely interventions could prevent problems from spiralling:
“We have seen people with years of council tax arrears, when some advice on council tax support and budgeting would have resolved this so much earlier.
The focus should be on support, not fear. With resources, advice can often resolve the issue. Many clients want to resolve their council tax, but barriers and lack of support often mean they bury their head in the sand and the matter escalates.”
Where councils take a supportive approach, we can clearly see the benefits for residents. For example:
“Councils that have embedded the Citizens Advice Council Tax Protocol, are working hard to embed this into their recovery practices, and we see the positive impact of that for the people we support.”
Timeframes for Liability Orders Are Too Short
Currently, councils can apply for a liability order just seven days after a reminder notice. Feedback from our services shows this is insufficient. Residents need more time to seek advice, apply for Council Tax Support, or manage changes in circumstances such as illness, bereavement, or temporary unemployment.
Debt advisers across Greater Manchester highlight that the current timeframe is unrealistic for many households:
“Seven days is very short for people making benefit applications or facing changes in circumstances. A more reasonable timeframe would allow vulnerable residents time to seek debt advice and resolve issues before enforcement.”
This short window also limits the ability of advisers to provide timely support:
“Often when a resident approaches us for support, we don’t have the capacity to arrange an appointment and gather the necessary information within 7 days. 90 days would give residents time to seek advice, and councils can be confident they have given enough time to resolve the matter.”
Enforcement Practices Can Worsen Hardship
Reliance on enforcement agents can add fees and quickly increase debt, often pushing residents further into difficulty rather than helping them resolve arrears.
Insights from services across Greater Manchester indicate that reliance on enforcement agents can backfire, creating more financial pressure rather than resolving debt:
“We should look at ways of supporting people instead of threatening them with enforcement agents. In a high majority of cases success from an enforcement agent often comes at a cost, whether that is missed rent, further loans etc.”
Discretionary Write-Offs Are Underused and Poorly Communicated
Section 13A write-offs, where councils can write off debts in exceptional circumstances, are not widely known or consistently applied. Residents and advisers often struggle to get clear responses, leaving people in hardship for longer than necessary.
Insights from our services show that the process for requesting write-offs is often unclear, leaving residents uncertain and unsupported:
“Clearer guidance is needed for residents on how to apply for S13A requests. We’d also like to see councils providing clearer reasons for refusing S13A write off requests when exceptional circumstances apply.”
Communication and Accessibility Could Be Improved
While information is available online or on council tax bills, it doesn’t always reach those who need it most. Residents facing language barriers, literacy challenges, or digital exclusion often struggle to access support. Services highlight that councils providing plain language guidance, translated materials, and community outreach see better engagement and outcomes.
Barriers to communication mean some of the most vulnerable residents are left behind:
“Online information often won’t reach residents who are more vulnerable and do not have access to the internet. We feel more could be done by the council to reach those that are digitally excluded by this and raise more awareness of support available to them.”
Some councils are already leading the way on accessibility, showing what’s possible when communication is proactive and inclusive:
“It’s great where we’re seeing councils proactively engage with residents, through attending community events, and working with local charities and support organisations to share information and improve accessibility.”
Recommendations for a Fairer System
Drawing on these insights, Citizens Advice services across Greater Manchester are calling for changes to make council tax fairer, more consistent, and more supportive:
- An increase in the time period before full liability for the annual bill is applied
- A reduction in fees and charges added to council tax debts
- A statutory pre-action protocol, setting out the steps councils must take before applying for a liability order
- Greater flexibility around repayment plans
- A commitment from government to uprate the income thresholds for attachment of earnings, to reduce the risk of these dragging people into further financial hardship
- Bailiffs only ever to be used as a last resort, and an exemption for bailiffs for households in receipt of Council Tax Support.
Looking Ahead
Our shared insights from across Greater Manchester have contributed to the national consultation on council tax, giving a regional perspective to inform national policy. At the same time, this evidence will guide our ongoing local and regional policy and influencing work, helping to shape a council tax approach that supports repayment, reduces financial hardship, and promotes fairer, more effective practices for residents and local authorities alike.
Acknowledgment
This is a great example of partnership working, bringing together Citizens Advice across Greater Manchester to advocate for our clients and drive meaningful change.
By sharing knowledge and maintaining a strong focus on client outcomes, we’re able to navigate challenges more effectively and ensure people receive the support they need, when they need it.
Collaboration like this continues to be key to building more responsive, joined-up services across the region.
Thank you Hayley Wright for coordinating our input into the consultation.
This article was originally published by Hayley Wright of Citizens Advice SORT and is republished here with permission.