The response recognises the work of CDER Group, the Enforcement Conduct Board (ECB) and other stakeholders to improve understanding of vulnerability and how it is identified in practice. The Government will draw on this work and other good practice when developing new guidance for councils on identifying and supporting taxpayers in vulnerable circumstances.
We also welcome the decision to require ECB accreditation for council in-house enforcement teams. The Government will amend regulations so that certificated enforcement agents working directly for councils must meet the same accreditation requirements as those working for enforcement companies. This will help ensure consistent professional standards and independent oversight, regardless of who carries out the enforcement.
The response also confirms new requirements for notices sent before a taxpayer loses the right to pay by instalments. Councils will need to send at least one reminder notice and one final notice. The final notice cannot be issued earlier than 41 days after the first missed payment, or less than 14 days after the most recent reminder. Taxpayers will then have 21 days from the issue of the final notice to pay the outstanding council tax before losing the right to pay by instalments. Notices must also signpost people to debt advice, payment plans and information about relevant discounts and support.
These changes are intended to give taxpayers more time to engage with their council, understand their options and access support before formal enforcement action begins.
We look forward to continuing to work with the Government, the ECB, local authorities and the debt advice sector as the changes are implemented.
Carole Kenney, Director of Welfare at CDER Group, said:
“We welcome the Government’s response and its recognition of CDER Group’s work, alongside the ECB, to improve how vulnerability is identified and supported. Fairness in council tax collection depends on early engagement, clear information and access to the right support before enforcement begins.





