Council tax recovery
Contents
- Stages of recovery
- Set up an arrangement
- Council tax summons and court hearings
- Liability orders
- Collecting debt
- Attachment of Earnings
- Attachment of Earnings - Guidance for employers
Council tax summons and court hearings
We will apply to the Magistrates’ Court for a liability order to be granted against you when we summons you.
When we go to court, the Magistrates will hear all cases at the same time - you won't get an individual time allotted for your specific case.
You do not need to attend court if you don't want to.
Before the court hearing, you can:
- make an arrangement
- pay in full
or - contact our team to resolve any queries
Payment in full, including costs, will end the case.
Attending Court
If you want to attend the hearing, you can email [email protected] or ask to speak to our Court Officer on 0300 126 3000.
If you're going to attend Court, you may need to wait until the Magistrates are ready to hear your case.
Evidence
We will give evidence that:
- the property has been banded for council tax
- council tax was advertised in a local newspaper after being decided by Councillors
- the bill and at least one reminder was posted to your address
- you haven't paid some or all of your council tax
If the Magistrates are satisfied with the above evidence, they will issue a liability order.
Defences
It isn't a defence to say you:
- disagree with your council tax band
- did not receive the letters (we just need to post them to the correct address)
- have paid the tax but not the costs - as we will still proceed with the case until they have been paid
There are only two reasons why a Court will not issue a liability order:
- we haven't provided the evidence above
or - you have paid in full (including the costs)
Other arguments
The Magistrates can't consider arguments about whether:
- we were right to charge you council tax
- you should pay the tax
- the amount claimed is wrong
- you should get Council Tax Support
- your Council Tax Support has been worked out correctly.
You can appeal against these questions to the Council or a Tribunal, but you can’t raise them in a liability order hearing.
Last updated 01 July 2024