More than £4m in council tax remains uncollected in Cornwall, according to the GMB union.
It says unpaid tax has increased during the past year in three out of the six districts across Cornwall.
North Cornwall has the largest amount of uncollected council tax in the county totalling £1.22m for 2006/2007.
The Cornish authority confirmed money is still in the process of being collected and last year 99% of overdue council tax was recovered.
Restormel has more than £900,000 outstanding which is a drop on the previous year.
Caradon has more than £700,000 still to be collected, with Kerrier and Carrick councils looking to recover more than £600,000.
GMB analysed the latest available figures and found that 408 councils nationally were unable to collect a total of more than £760m of council tax in the financial year 2006 to 2007.
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