Council tax is billed as a yearly amount, usually split over 10 or 12 monthly instalments. If you miss one, the council issues a reminder giving seven days to pay. Miss a second, and you lose the right to instalments — the full year's remaining balance becomes due at once.
If that isn't paid, the council applies to the magistrates' court for a Liability Order. Costs are added. From that point the council can use a range of powers: attachment of earnings or benefits, enforcement agents (bailiffs), and in rare cases even committal to prison.
The takeaway is speed matters. Contacting the council the moment you miss a payment — and asking for the instalments to be reinstated or a repayment plan agreed — usually stops the process in its tracks.
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