Write off your Council Tax Arrears

The council has a discretion to write off your council tax arrears!


The Law:

Section 13(a) of the Local Government Finance Act 1992 states;

13ABilling authority’s power to reduce amount of tax payable

(1)Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.

(2)The power under subsection (1) above includes power to reduce an amount to nil.

(3)The power under subsection (1) may be exercised in relation to particular cases or by determining a class of case in which liability is to be reduced to an extent provided by the determination.


Present compelling and persuasive arguments detailing why proceeding with enforcement actions is not advantageous for the council or the taxpayer.

Example grounds:

There is a high likelihood that the liability will remain unpaid.

Enforcement adversely affects the taxpayer. (Your doctor fills out a MALG evidence form)

Mismanaged council tax benefit application.

Enforcement pushes you below the government poverty threshold.

The taxpayer is untraceable, has emigrated, or has passed away.

Enforcement leads to claims for damages against the council.

Enforcement does not serve the public good.

Template email Email Template (and cc the bailiff company) requesting the council to waive your outstanding council tax debt.


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Engage with your local councillor or Member of Parliament. Their support can carry significant influence in persuading the council.