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<p>The Department’s guidance on council tax collection makes clear that local authorities
should take all reasonable steps to exhaust the options available to them prior to
beginning enforcement action. This includes taking the individual circumstances of
each billpayer into account, and agreeing an approach for dealing with vulnerable
residents. Authorities should also signpost the availability of free to use debt advisers,
and work with advisers to ensure that an affordable and sustainable payment plan is
agreed, preventing the need for enforcement action. If enforcement action is considered
appropriate after those checks, the guidance is clear that authorities should explore
options such as deductions from benefits or an attachment of earnings order, prior
to engaging enforcement agents.</p>
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