If you are having problems with Council tax arrears you can write to the section 13a officer at your council and get them written off. The below template is adapted for coronavirus. You can reword it for your situation.
CT Ref: ********
********* City Council
Council Tax Enforcement Dept
Formal Request under Section 13 to reduce or write off council tax liability
Re: Council Tax A/c Number *********
Dear ********* City Council,
I write to make this formal request to the council to consider using its discretionary power under Section 13 (a) of the Local Government Finance Act 1992 to discharge my council tax liability obligation which is outstanding due to a variety of justifiable and conscionable reasons.
This request is made because, it is clear that the liability is in all probability never going to be paid. The amount demanded is liable to force me to live on an income below the government poverty threshold (The UK government, the European Union and many other countries use 60 percent of median household income as the poverty ‘threshold’).
I accept it, is the authority’s discretion alone to exercise this privilege under the above-mentioned law, but I make this request to you in writing as my very last resort to resolve this longstanding issue and it is my utmost hope that we can come to this arrangement mutually and agreeable to all concerned.
Your personal bit here…With the coronavirus pandemic causing me to lose hours, shifts and being laid off during this time has exacerbate my already precarious financial situations. I am already living from paycheque to paycheque. I don’t have an emergency fund, I am struggling to make ends meet during these uncertain times blah bblah…
I trust I shall hear from you in regards to this matter at your earliest convenience,
Mr or Mrs *******