My understanding is that the whole council tax becomes payable at 1 April each year, and is technically all due as at that date. It could be argued therefore that the whole amount outstanding for the current year is a claim, but in practice as the payments are usually staggered over the year, it is more likely that people will merely continue to pay the ongoing instalment within their allowable expenditure.
I think there is a move to exempt council tax from bankruptcy and IVA's in the future. I believe Melanie is right on a practical term but the debt due to 31st March can be caught in your IVA and you will only currently be liable from 1 April next - any other views from anyone else?
Regards, David Mond, Insolvency Practitioner for over 46 years. Personal Insolvency Practitioner of the year 2012, Personal Insolvency Practitioner of the year finalist 2013 & 2014 awarded by Insolvency & Rescue Magazine and 2015 finalist for Personal Insolvency Firm of the Year.