If you are having difficulty paying
It is important that you contact us as soon as possible.
Telephone: 0300 373 3730
Allerdale area – recovery1@cumberland.gov.uk
Carlisle area – recoverym@cumberland.gov.uk
Copeland area – counciltax3@cumberland.gov.uk
If required, we can set up an arrangement for you to pay weekly, fortnightly or monthly.
Council Tax is a priority bill, along with rent and mortgages, fuel bills, child maintenance and court fines. You should talk to us if you are struggling to prioritise your Council Tax payments because serious action may be taken if you do not pay.
You can also talk to a trained adviser online about your debt issues on the Citizen Advice website.
Chat to a trained advisor online
Local Citizen Advice offices
Allerdale
Town Hall
Oxford Street
Workington
CA14 2RS
Telephone: 01900 604735
Carlisle and Eden
Broadacre House
Lowther Street
Carlisle
CA3 8DA
Telephone: 0808 278 7844
Copeland
Phoenix House
3 to 5 Jacktrees Road
Cleator Moor
CA25 5BD
Telephone: 01946 693321
If you miss your payments
We will start the following Council Tax arrears recovery process:
Step 1: Council Tax Demand Notice
Instalments are requested in accordance with a statutory instalment plan. There will be at least 14 days before your first payment is due.
The first of the month is the cash instalment date and direct debit is offered on the 1st, 8th, 15th, 22nd of the month.
Step 2: First and second reminders
Issued if you have not paid in accordance with the demand notice or if you paid the amount due on the reminder but fail to pay a future instalment by the due date.
Step 3: Final notice
If you fail to pay in accordance with the reminder notices issued, you will receive a final notice.
A final notice means you have lost the right to pay by instalments and your council tax is due in full. Failure to pay in full, or make contact to discuss your arrears, will result in further recovery action.
Step 4: Summons to appear before the Magistrates Court
If you fail to pay in full, a Summons is issued to attend court and additional costs are added to your account.
You can pay in full, including the costs, before the hearing to avoid further action. You can also request an arrangement before the hearing.
To make an arrangement, you should contact us as soon as possible using the contact details above. If you reach an agreement, you do not need to attend court.
If you want to provide a defence against the Liability Order, you should read the notes included with your Summons.
The court can only consider a limited number of issues in these proceedings. If you think you have an arguable case, you may want to speak to us first about this.
Telephone: 0300 373 3730
Allerdale area – recovery1@cumberland.gov.uk
Carlisle area – recoverym@cumberland.gov.uk
Copeland area – counciltax3@cumberland.gov.uk
Step 5: Liability order
Provides us with the authority to recover the debt by various means, for example, by making a deduction from your income or considering an arrangement.
You must complete the request for information enclosed with the liability order notice for us to consider the most appropriate means of repayment.
Weekly deductions made under an attachment of earning order
| Net earnings | Deduction rate |
| Not exceeding £75 | 0% |
| Exceeding £75 but not exceeding £135 | 3% |
| Exceeding £135 but not exceeding £185 | 5% |
| Exceeding £185 but not exceeding £225 | 7% |
| Exceeding £225 but not exceeding £355 | 12% |
| Exceeding £355 but not exceeding £505 | 17% |
| Exceeding £505 | 17% in respect of the first £505 and 50% in respect of the remainder |
Deductions from monthly earnings
| Net earnings | Deduction rate |
| Not exceeding £300 | 0% |
| Exceeding £300 but not exceeding £550 | 3% |
| Exceeding £550 but not exceeding £740 | 5% |
| Exceeding £740 but not exceeding £900 | 7% |
| Exceeding £900 but not exceeding £1,420 | 12% |
| Exceeding £1,420 but not exceeding £2,020 | 17% |
| Exceeding £2,020 | 17% in respect of the first £2,020 and 50% in respect of the remainder |
Deductions from daily earnings
| Net earnings | Deduction rate |
| Not exceeding £11 | 0% |
| Exceeding £11 but not exceeding £20 | 3% |
| Exceeding £20 but not exceeding £27 | 5% |
| Exceeding £27 but not exceeding £33 | 7% |
| Exceeding £33 but not exceeding £52 | 12% |
| Exceeding £52 but not exceeding £72 | 17% |
| Exceeding £72 | 17% in respect of the first £72 and 50% in respect of the remainder |
Step 6: Refer to Enforcement Agency
If you fail to respond to the request for information enclosed with the liability order notice, arrange a satisfactory repayment plan, or recovery though an attachment is not possible, your account will be referred to an external enforcement agency for collection.
Further costs are added, and you must contact the enforcement agency to discuss repayment.
Fees recoverable under regulation 4 of The Taking Control of Goods (Fees) Regulations 2014.
| Fee stage | Fixed fee | Percentage fee (regulation 7): percentage of sum to be recovered exceeding £1500 |
| Compliance stage | £75 | 0% |
| Enforcement stage | £235 | 7.5% |
| Sale or disposal stage | £110 | 7.5% |
Step 7: Charging order
If you owe at least £1,000 and a liability order has been obtained, we can make an application to the court to add a charge to your property. Further costs are added.
Step 8: Further action
If considered appropriate, we can also commence bankruptcy or insolvency proceedings or apply to the magistrates’ court for the issue of a warrant of commitment.
Challenges to the legality of Council Tax
There are many misleading articles and templates on the internet regarding the legality of Council Tax. The status of being a 'freeman' does not exempt anyone from their obligation to pay Council Tax.
Read about the freeman on the land and frequently asked questions we receive about it