The council tax collection best practice guidance, issued by the Department for Levelling Up, Housing and Communities in 2021, does not set out specific standards expected of local authorities. We agree with the Government that local authorities’ need some discretion, but we see no reason why a statutory code of practice would unnecessarily constrain local authorities’ decision making.

The council tax collection best practice guidance, issued by the Department for Levelling Up, Housing and Communities in 2021, does not set out specific standards expected of local authorities. We agree with the Government that local authorities’ need some discretion, but we see no reason why a statutory code of practice would unnecessarily constrain local authorities’ decision making. Type: conclusion | Number: 9 | Paragraph: 47 | Response status: not_accepted Government response: The Government notes the Committee’s views on introducing a statutory code of practice. There is a clear structure in place for councils when administering the collection of council tax. The current process in place means that the resident will receive at least three statutory communications before