Council Tax Arrears and Bailiffs

Councils follow a set legal process before enforcement agents can be instructed. Understanding each stage helps you intervene as early as possible:

1. Reminder notice: If you miss an instalment, the council must send a reminder giving you seven days to pay before further action. If you pay within seven days, no further action is taken.
2. Second reminder or final notice: If you miss a second instalment (or the first was not paid after a reminder), the council can issue a final notice demanding the full year's bill immediately.
3. Summons: If you do not pay, the council applies to the magistrates' court for a liability order. You will receive a summons — a court date (usually a bulk hearing). Court costs of around £75–£125 are added to your debt.
4. Liability order: The magistrates' court will grant the liability order if the debt is owed and the correct process has been followed. A liability order is granted without your attendance and does not go on your credit file. At this point the council has several enforcement options.
5. Enforcement options: With a liability order the council can instruct enforcement agents (bailiffs), apply for an attachment of earnings order (deducting directly from wages), apply for a deduction from Universal Credit, or — in the most serious cases — apply to commit you to prison for wilful refusal or culpable neglect to pay.

You can stop the process at any stage by contacting the council and paying the outstanding amount or agreeing a payment plan. The earlier you act, the fewer costs are added.

Enforcement agents collecting council tax arrears operate under the Taking Control of Goods Regulations 2013. Key rules include:

• Notice of enforcement: Bailiffs must give you at least seven clear days' written notice before they first attend. A compliance fee of £75 is added at this stage.
• Peaceable entry only: On a first visit, bailiffs cannot force entry into your home. They can enter through an unlocked door or window, but cannot break in. If you do not let them in and they cannot enter, they may leave a notice but cannot take goods.
• Subsequent visits: If bailiffs previously gained access and listed your goods ("taking control"), they can re-enter (including by force if necessary) on later visits to collect goods if you have not paid.
• Permitted goods: Bailiffs can take non-essential items of value to sell at auction. They cannot take items needed for basic domestic needs (beds, cooker, fridge), tools of the trade up to £1,350 in value, or goods on hire purchase that you do not own.
• Fees: The enforcement fee structure is set by law — compliance stage £75, enforcement stage £235 (plus 7.5% of the debt above £1,500), and sale stage £110. Bailiffs cannot charge fees above these amounts.
• Visits: Bailiffs can only visit between 6 am and 9 pm, and never on Sundays or bank holidays (except by court order).

If bailiffs behave unlawfully — for example, by forcing entry on a first visit, threatening violence, or charging unlawful fees — you can complain to the bailiff company, the council, and ultimately apply to the court for the enforcement to be set aside.

The National Standards for Enforcement Agents (and good practice guidance) require bailiff companies to have a vulnerability policy. If you or a member of your household is vulnerable, enforcement should stop and the case be referred back to the council for an alternative approach.

Vulnerability includes (but is not limited to):

• Serious illness or disability (physical or mental health)
• Pregnancy or recent childbirth
• Very young children in the household
• Older age and vulnerability associated with it
• Addiction or substance abuse issues
• Bereavement or recent trauma
• Limited English or literacy difficulties

If you are vulnerable, tell the bailiff immediately and ask them to leave and refer the matter back to the council. Follow up in writing with both the council and the bailiff company. If enforcement continues, you can apply to the court for a warrant of control to be set aside on the grounds of vulnerability. Citizens Advice can provide a letter confirming vulnerability circumstances.

At any stage of the enforcement process you can contact the council directly to negotiate a payment arrangement. Most councils will agree a repayment plan if you demonstrate willingness to pay. Once bailiffs have been instructed, you should still contact the council — they can recall the bailiffs if a plan is agreed, saving further enforcement fees from being added.

Regulation 13 write-off: Under Regulation 13 of the Council Tax (Administration and Enforcement) Regulations 1992, a council may write off council tax if it is satisfied that it would be unreasonable or impractical to enforce, including situations of extreme hardship. This is a discretionary power — councils are not obliged to write off debts — but it is worth requesting in writing if your circumstances make payment genuinely impossible.

If you dispute the amount you owe, you can request a copy of the liability order from the court and check the calculation. Errors in the council tax bill — for example, wrong banding, failure to apply a discount, or billing a period when you were not liable — can be corrected by the council or appealed to the Valuation Tribunal.