Council Tax: recovery of non-payment
Committal to prison
If the council has tried all other options they may request that the Magistrates issue a summons for you to appear before them to explain why you have not paid your debt and to enquire into your means.
If the court are satisfied that you have had the means to pay the debt and that you have either wilfully refused to pay the debt or that you have been culpably negligent in not paying the debt you may be imprisoned for a period not exceeding 3 months for each debt. The court may decide to postpone the imprisonment upon the payment of an agreed amount until the debt is paid.
The court has the power to remit the debt or part of the debt if it sees fit.