A National Study into Council Tax Reduction Design and Debt Collection Practice
Two areas of local taxation determine how millions of households experience the system:
- Council Tax Reduction (CTR) scheme design, and
- Council Tax debt collection practices.
These are the points where technical policy, political decision-making and resident hardship collide. Yet the real processes behind them remain largely undocumented, except in internal papers, unpublished modelling, and the lived experience of Revenues and Benefits teams.
This study aims to change that.
In 2026, Better Policy is undertaking the first national qualitative research project to understand how CTR schemes are actually designed and how council tax debt is actually recovered, directly from the officers who do the work.
This research will feed into:
- A Better Policy Report on CTR design and the political economy of local debt
- Two chapters in a forthcoming book on Council Tax
- Briefings for local and national partners on reform options
This is practical, grounded research based on lived professional experience, not theory.
Part 1: Council Tax Reduction
How CTR Decisions Are Really Made
CTR scheme design shapes who pays, who is protected, and who absorbs the burden of local taxation. These decisions produce deep postcode inequality, yet the mechanisms behind them are rarely discussed publicly.
This study will explore:
- How CTR schemes are modelled inside local authorities
- The assumptions and parameters built into each set of options
- How Members influence or constrain officer recommendations
- The role of collection rate assumptions, arrears fears and budget pressures
- The influence of software limitations and automation
- The dynamics between officers, Finance, corporate leadership and portfolio holders
- How distributional impacts are presented, interpreted or deprioritised
- The realities of consultation – when it matters and when it doesn’t
- What officers believe a fair scheme would look like if political pressure were removed
- How postcode inequality is created, entrenched or justified
This is not an audit.
This is not a performance review.
This is a candid examination of the real-world process of making CTR schemes.
This is your chance to tell it like it is.
Part 2: Council Tax Debt Collection
What Really Happens When Residents Fall Behind
Council tax recovery is one of the most politically sensitive, publicly misunderstood and internally pressurised functions in local government.
This research will explore:
- How debt recovery policies are set
- The internal pressures on recovery teams
- The link between CTR design and arrears levels
- The use and impact of liability orders, attachments, court processes and enforcement agents
- How hardship, vulnerability and discretion are actually handled
- The tensions between statutory processes and local political expectations
- How digital automation is shaping debt recovery
- What officers believe a humane, effective recovery system should look like
- The hidden emotional and ethical burden placed on staff
The aim is to document the real dynamics behind debt collection, not the official narrative.
Who I Want to Speak To
This study is specifically seeking insights from people with direct operational or strategic experience in Revenues and Benefits, including:
- Revenues and Benefits Managers
- Heads of Service
- CTR modelling officers
- Analysts and systems officers
- Team leaders and supervisors
- Recovery managers and enforcement liaison leads
- Policy officers who prepare CTR reports
- Former officers with relevant experience
If you have ever designed a CTR scheme, modelled options, advised Members, or managed council tax debt recovery, your insights matter.
Why Participate?
Your contribution will help to:
- Document the truth about how CTR and debt recovery decisions are made
- Expose the pressures, constraints and political realities officers face
- Build an evidence base for fairer alternatives
- Influence national debate on the future of council tax
- Challenge postcode inequality and uneven treatment of low-income households
- Strengthen arguments for needs-based funding and national reform
All interviews are confidential.
No individual or council will be identifiable.
All interviews will be conducted by me, Rachael Walker. Having worked in revenues and benefits for 20 years, I understand life and work on the inside. And I want to hear from other revs/bens colleagues.
How Interviews Work
- 45 – 60 minutes
- Remote via Zoom or Teams
- You can use a personal or work email
- You may participate outside work hours
- All contributions anonymised in publications
- You can decline to answer anything
- You can withdraw at any time
How to Take Part
Please complete the short sign-up form below.
You will be asked which council you work for or previously worked for. This is solely to verify that participants are real practitioners. It will not be published, stored long-term or shared.
After verification, I will contact you to arrange an interview slot.