This is a court order issued by the Magistrates’ Court, that states you owe council tax but have not paid it. The local authority will also add on any court costs they have had to pay.

If another person is responsible for paying council tax at a property, the local authority can ask for a liability order against both people.

If the local authority obtain a liability order and you do not pay the amount required, they can ask you to give them certain information. This information can be used to decide how to recover unpaid council tax. 

They can also take further action against you. This is called enforcement action and can include:

• The use of bailiffs  (enforcement officers) to try and seize your possessions

• Direct deductions from your earnings
  
  

• Direct deductions from your benefits
  
  

• By obtaining a charging order (where the debt is secured on a property you own);
  
  

• By issuing a Statutory demand with a view to make you bankrupt
  
  

• Committal proceedings leading to imprisonment.

Information request 

The local authority can request you inform them in writing of the following:

• Your employers name and address

• Details of your earnings

• Information about certain deductions taken, or expected to be taken from your wages

• Your employee, works/reference number

• Information about other income you receive 

• The names of anyone else liable for the debt.

You have 14 days to provide your local authority with this information. It is a criminal offence to provide false information, or to not reply at all.

If you’ve fallen behind with council tax, act quickly, council tax is a priority bill and costs can rise once court action starts. Most councils will agree a realistic plan if you contact them early and explain your situation.

• Getting free, regulated debt advice: This can take the pressure off quickly. An adviser will prioritise council tax (a priority bill), check you’re on the right benefits/discounts, and speak to the council or enforcement agent with you or on your behalf.
  
  

• Set up an affordable payment plan: Ask the council for a repayment arrangement based on your actual budget (use your Standard Financial Statement if you have one). Request that recovery costs are minimised when you engage promptly.
  
  

• Claim (or update) Council Tax Reduction: If your income has dropped, apply for Council Tax Reduction (CTR) and ask for backdating if rules allow. This can cut what you owe going forward and sometimes reduce arrears.
  
  

• Check discounts and exemptions: Confirm any Single Person Discount (25%), student exemptions, severe mental impairment discounts, carers, apprentices or property exemptions. Ask the council to recalculate your bill and adjust arrears if something was missed.
  
  

• Spread payments over 12 months: Request to move from 10 to 12 monthly instalments to lower ongoing payments and leave room to tackle arrears.
  
  

• Ask for discretionary help (Section 13A): If you’re in hardship, ask the council about a Section 13A(1)(c) discretionary reduction or hardship scheme, provide evidence of income, priority costs and vulnerabilities.
  
  

• Use Breathing Space if you need time: A regulated debt adviser can place you into Breathing Space (Debt Respite Scheme) to pause most enforcement and interest while you stabilise your budget and agree a plan.
  
  

• If a Liability Order is threatened or granted, still engage: You can usually agree a plan even after a summons or Liability Order. If enforcement agents are involved, contact them and the council quickly to set an affordable arrangement; tell them about any vulnerabilities so this is taken into account.
  
  

• Ask for deductions instead of bailiffs (where suitable): If you can’t manage a plan, consider an Attachment of Earnings or deductions from benefits/Universal Credit as a steadier alternative to enforcement visits.
  
  

• Challenge liability or banding if incorrect: If you’re not the liable person, or the property band looks wrong, ask the council to review (and the VOA/Scottish Assessor about banding). A correction can lower the bill and arrears. NB. Bands can scale up as well as scale down, get advice from an expert before applying. Your neighbour's banding might also be affected.
  
  

• Consider wider debt options if arrears are unmanageable: A Debt Relief Order, IVA or bankruptcy can include council tax arrears (but you must keep your next council tax year bills up to date). Get free, regulated debt advice before choosing.
  
  NB. Speak to your debt adviser before making any payment arrangements for your council tax arrears.
  
  

• If you hit a wall, complain and escalate: Ask for the council’s recovery/arrears policy, request a supervisor review, and use the complaints process if communication breaks down, especially where vulnerability, affordability, or errors haven’t been considered.

Once the local authority has obtained a liability order they can instruct bailiffs (normally a private bailiff firm) to act on their behalf. They will try to remove your possessions to sell at auction at a later date. The process used is ‘taking control of goods’.

NB. If you sign a 'taking control of goods agreement', this secures the debt and it cannot then be written off in a debt solution.

See our 'Council tax arrears Bailiff Enforcement’ page.

The local authority could ask your employer to take regular deductions from your earnings for repayment of the arrears. This is called an ‘attachment of earnings order’. 

The deductions will be made from your ‘net income’ (after tax and national insurance) via a sliding scale as per the table below. This type of enforcement cannot be used if you are self-employed.

Deductions from net monthly income (orders on or after 1 April 2007)

Net monthly earnings
       

£0 - £300 = no deduction                                             

£301 - £500 = 3%                                         

£551 - £740 =5%                                         

£741 - £900 = 7%                                      

£901 - £1,420 = 12%                              

£1,421 - £2,020 = 17%

£2,021 or more = 17 (17% for first £2,020 and 50% for the remainder)

You may be able to negotiate a fixed deduction, to save your employer having to do a separate calculation each pay day.

You should also check your contract of employment, in some jobs, being in debt may be a disciplinary offence. If you are in a job handling money, for example, a deduction from earnings could put your job at risk. 

If this is the case, you should explain this to the local authority and point out if  you lose your job they will get even less money.

You may owe your local authority several years of council tax. If so, they can have a maximum of two attachment of earnings orders at one time, but usually payments are taken one at a time. 

Once a liability order has been made, the local authority can apply for a third party deduction from certain benefits if you receive them. 

The benefits they can take deductions from are; Income Support, Pension Credit, income-related or contribution-based Employment and Support Allowance, income-based or contribution-based Jobseeker’s Allowance or Universal Credit.

There’s no general minimum debt for a charging order. 

For council tax, if you own a home and the arrears are £1,000 or more, the local authority can apply to the County Court (after a liability order) to secure the debt against your property. 

A charging order secures the arrears on your home and, in serious cases, can be followed by an order for sale. If this is threatened, get debt advice urgently.

If you owe £5,000 or more the local authority can take steps to make you bankrupt. You could for example owe council tax going back over several years.  If this is threatened, get debt advice urgently.

If the local authority try to do this without considering other options first you could complain to the Local Government and Social Care Ombudsman (LGSCO): www.lgo.org.uk. You must complain to your local authority first though.

The law in Wales, relating to imprisonment was changed on 1 April 2019. You can no longer be sent to prison for council tax arrears in Wales.

In England, the local authority often use bailiffs and may then apply to the Magistrates’ Court for committal proceedings. The court will deliberate as to whether you have wilfully refused to pay and if you are guilty of culpable neglect.

"Committal to prison for council tax arrears should only be used as an absolute last resort after all other enforcement efforts have failed, according to government guidance." 

If this is threatened, get debt advice urgently.

Before attending the court, you will have received a summons to attend the Magistrates’ Court or you will have been issued with a warrant for your arrest. 

The court is required to carry out a means enquiry before they decide to send you to prison and they will look at the reasons why you have not paid your council tax debt. 

The court will ask you questions about your circumstances , including your financial situation, it will be beneficial, to ensure you have drawn up a budget sheet before you arrive. You should contact a local advice centre, law centre or solicitor for advice. 

Most magistrates’ courts will have a duty solicitor scheme, on the day, that may be able to help you. You may qualify under the Legal Help scheme for a solicitor to help you at the hearing depending on your income. 

When you go to court take proof of your payments and copies of any letters where you have tried to negotiate an arrangement. 

Local Government and Social Care Ombudsman (LGSCO) 

If you think that the local authority have not followed correct procedures or behaved appropriately you should send a letter of complaint. 

If you are not happy with their response or not heard back after twelve weeks you can escalate your complaint to the LGSCO. Visit www.lgo.org.uk to access an online complaint form or telephone them on 0300 061 0614 for help with making your complaint. 

If the LGSCO finds that the council has done something wrong they could ask them to:

• Apologise

• Take action or make a decision

• Reconsider a decision, if they did not consider it properly in the first place; and

• Make a payment to cover any costs or losses you have occurred.