Consultation on Council Tax administration and enforcement in Wales closes

The Welsh Government has published its summary of responses to a consultation on improving the administration and enforcement of Council Tax in Wales. The consultation ran from 30 April to 23 July 2025 and received 272 responses¹. The proposals applied to Wales only and are intended to take effect from 1 April 2026¹.

Of the 272 responses, 217 came from members of the public, 20 from local authorities, 10 from town and community councils, six from advice sector agencies, four from charities, six from professional or representative bodies and one from an academic expert organisation¹. Just over 60% of respondents (170) used a standard reply template co-ordinated by Acorn Union¹.

The consultation covered three main proposals. On reminder notices, 92% of respondents agreed that councils should always issue at least one reminder each time an instalment is missed, including 168 who used the template; support among independent responses was 79%, and 17 respondents disagreed¹. On final notices, 85% agreed with a proposal that a final notice can only be issued 41 days after the instalment was missed and more than 14 days since the last reminder; support among independent responses was 63%, and 24 respondents disagreed¹. On liability for the annual balance, 86% supported a proposal that households should not become liable for the remaining annual balance until 62 days have passed, including ensuring 21 days have passed since a final notice; 10% disagreed¹.

The Welsh Government set out the current position and the proposed change:

Local authority responses were more divided than the overall figures. Nine of 20 councils agreed or supported the reminder notice proposal in principle but raised concerns about administrative burdens and costs; the remaining 11 disagreed¹. On final notices, nine supported the proposal and 11 disagreed, with some saying the 41-day period was too long and could cause overlap with reminder notices¹. The Welsh Local Government Association and the Institute of Revenues Rating and Valuation echoed concerns about administrative burdens and recovery timescales¹.

The Welsh Government also considered whether to extend the consultation period, concluding that "on balance the Welsh Government does not consider it appropriate to extend this period beyond the proposed 63 days"¹.

Why it matters for households

The proposals concern the steps a council can take when a Council Tax instalment is missed. Under the current law, households can become liable for the whole year's remaining balance if payment is not made within seven days¹. The proposed change would extend that to 62 days, with a final notice issued no earlier than 41 days after the missed instalment and at least 14 days after the last reminder¹. A council could apply to a court for a liability order one day after the remaining annual balance becomes due, a minimum of 63 days after the first missed instalment¹. The changes would apply in Wales only and are proposed to take effect from 1 April 2026¹.

What happens next

The summary of responses was first published on 26 September 2025¹. The document does not set out a timetable for legislation or further consultation beyond the stated intention for the proposals to take effect from 1 April 2026¹.