Liability Order

If you have not already made an arrangement with us, we will send you a letter telling you a liability order has been made. On the reverse of the letter is a form requesting details of your income and that of your partner. It is an offence not to complete and return the form and you may be fined by the magistrates for failing to do so.

At this stage you can still contact us to make an arrangement to pay.

When a liability order has been granted it allows the council to take more action to collect the money that is owed. This action includes:

» requesting income details
» taking money directly from your earnings
» taking money directly from your benefit 
» sending your case to enforcement agents 
» applying for a charging order on your property, which gives the council the option to force its sale
» applying to make you bankrupt
» applying to the magistrates for your committal to prison

There are eight legal defences in Council Tax legislation against the issue of a Liability Order:

  1. There was no entry in relation to the dwelling in the valuation list effective for the period for which the defendant is alleged to have been liable to pay the council tax
  2. That the tax had not been properly set
  3. That the tax had not been demanded in accordance with the statutory provisions or no joint & several taxpayers notice has, where appropriate, been served
  4. That the amount demanded has been paid
  5. That more than 6 years have elapsed since the day on which the sum became due
  6. That the Billing Authority was in breach of the duty to serve notices “as soon as practicable” in the relevant year in compliance with Reg 19(1) of the Admin & Enforcement Regulations
  7. That the sum outstanding is in respect of a penalty which is the subject of an appeal or arbitration
    • £70 first failure to supply, or knowing supply false information
    • £280 second failure to supply same information
  8. That bankruptcy or winding up proceedings have been initiated

Council Tax Recovery