How we recover unpaid Council Tax

You do not need to attend Court unless you dispute that the charge is due and have not resolved this matter with the Recovery Team.

You do however, have the right to attend a hearing and give evidence as to why a Liability Order should not be granted if you do not agree with this action.

If you do not attend, the hearing will still proceed in your absence. At the court hearing we will ask the Magistrates to grant a Liability Order plus further costs of £40.

There are 8 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. The tax had not been properly set.
3. The tax had not been demanded in accordance with the statutory provisions or no joint & several taxpayers notice has, where appropriate, been served.
4. The amount demanded has been paid (if you have paid late in the month and have been issued with statutory Notices this will not be a valid defence).
5. More than 6 years have elapsed since the day on which the sum became due.
6. 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. The sum outstanding is in respect of a penalty which is the subject of an appeal or arbitration.
8. Bankruptcy or winding up proceedings have been initiated.

If one of the above applies to you, contact the recovery team as soon as possible so that we can investigate it for you.

We may tell you that you do not need to go to court.

Contact the Council Tax Recovery Team on [email protected].