If you do not pay, or have missed, an installment of your council tax, your local authority will issue you a reminder asking for the payment within seven days. If you do not comply within this period, you will lose the right to pay by installments and the full year's council tax will become payable in one lump sum.

If you fail to pay this within the next seven days it is likely your local authority will ask the magistrates court to issue a liability order.

The liability order allow the local authorities to make arrangements for the arrears, in this case the full year's council tax, to be deducted from your Income Support, Employment and Support Allowance, Jobseeker's Allowance or wages, or even for bailiffs to seize goods to the value of the amount you owe. Legally, you could also be sent to prison if you fail to pay.

If your local authority sends you three reminders for payments or late payments within the same financial year, then again you will lose your right to pay via installments and the full year's council tax will become payable in one lump sum, when the third reminder is issued. However your local authority may, at their discretion, allow you to continue to pay via installments as long as you pay them on time.

If you have missed your council tax payments or have frequently paid late we highly recommend you consult a professional adviser for advice, such as the Citizens Advice Bureau. The Citizens Advice Bureau offer professional advice free of charge.