Types of debts to be recovered by local authorities A local authority debt recovery team deals in the collection either by the in-house team or through monitoring of out-sourced services of a number of liabilities owed to them including the following: • council tax—a tax levied on households by local authorities in Britain, based on the estimated value of a property and the number of people living in it. See Practice Notes: Council tax and Council Tax Enforcement • non-domestic rates—non-domestic rates, or business rates, are collected by billing authorities towards local services. See Practice Note: National non-domestic rates—billing recovery, exemptions and reliefs. • parking fines—unauthorised parking (eg parking in disabled bays, on double yellow lines, etc), exceeding parking time limits and parking without a ticket • sundry debts—relatively small debts relating to unpaid rents, former tenants’ arrears, funeral costs and overpayments of housing benefit • adult social care debt—where a financial assessment has determined that a person is liable for all or part of the cost of their care and support