I thank the Member for the question. The decision whether or not to prosecute in relation to non-payment of council tax lies, of course, with the local authority and not with the Welsh Government. So, local authorities and local magistrates will seek their own legal advice when they need it. That said, the Welsh Government clearly has an interest in ensuring that council tax arrears are managed appropriately and the Cabinet Secretary for Finance and Local Government, as he then was, published research on this at the end of 2017.

A recent judicial review case in relation to a woman committed to prison for non-payment found that the overall system for enforcement in Wales is not unfair but that some individual magistrates courts' decisions have been wrong.