It is for magistrates courts to decide whether a custodial sentence should be imposed for non-payment of council tax, taking account of the particular circumstances in each case. There has been a slight reduction in the number of such cases since 2009-10.
I certainly agree with the hon. Gentleman that people in genuine hardship should be supported. That is why there are over 4 million people on local council tax support scheme payments throughout the country. However, we also need to recognise that every penny of council tax that is not collected means higher council tax bills for law-abiding citizens who do pay. There needs to be a form of enforcement and sanction, but it needs to be used proportionately. As the hon. Gentleman will see, the number of people getting a custodial sentence is actually falling.