Without a liability order a council cannot instruct enforcement agents or use most of its other collection powers. The order is the gateway. GOV.UK describes it as “a legal demand for payment”. Once the court has made one, the council can pursue the debt in several ways — sometimes without ever involving a bailiff.
How a council obtains a liability order
Missed instalment
In England the council sends a reminder giving 7 days to pay. If payment is not made, the whole year’s council tax becomes due. A third missed payment in a year brings a final notice for the full amount.
Summons
The council applies to the magistrates’ court for a summons. The person named receives notice and can attend to give their reasons for not paying.
Liability order granted
If the court is satisfied the tax is owed and has not been paid, it makes the liability order. The council’s costs can be added to the amount owed at this stage.
Wales is different from April 2026
Since 1 April 2026 a household in Wales has at least 62 days after a missed instalment before the full year’s bill can be demanded. The process in England is described above. See Bailiffs in Wales for the Welsh rules.
How long a council has to apply
A council has 6 years from the date the council tax became due to apply for a liability order. Once the order has been made, there is no time limit on enforcing it. That means a liability order granted years ago can still be used to instruct enforcement agents or to take other collection action today.
What a liability order allows the council to do
The order opens several routes. Enforcement agents are one of them. GOV.UK says a council can send bailiffs “if there’s no other way to recover your debt”. The full list of options is:
With a liability order, a council can
- Instruct enforcement agents (bailiffs) to visit and take control of goods.
- Apply for an attachment of earnings order, requiring an employer to deduct payments from wages.
- Apply for deductions from Universal Credit, Income Support, Jobseeker’s Allowance, Employment and Support Allowance or Pension Credit.
- Apply for a charging order on a property where at least £1,000 is owed.
- Petition for bankruptcy where at least £5,000 is owed.
- In England, ask the magistrates’ court to consider committing the person to prison for up to 3 months (this route is abolished in Wales).
Without a liability order, a council cannot
- Instruct enforcement agents.
- Obtain an attachment of earnings order.
- Apply for a charging order or petition for bankruptcy on council tax grounds.
- Ask the court to consider committal.
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What happens when a council chooses enforcement agents
If the council instructs an enforcement firm, the firm sends a Notice of Enforcement giving at least 14 clear days before any visit. The £79 compliance fee is added at that point. If the debt remains unpaid after the notice period, an agent may visit. On the standard scale the fixed fees are £79 at the notice, £326 once an agent has visited and £442 if goods are removed for sale, before any percentage fee on a larger debt.
A council tax liability order carries no power to force entry on a first visit. The £247 enforcement stage fee is added on that visit all the same, and a vehicle outside can still be clamped.
Goods are taken away in a small share of cases: 2,624 of almost 3.7 million in January to June 2025, most often a clamped vehicle. What happens far more often, with a car or without one, is cost. Of the cases that ended in payment in that period, 64% were paid at the enforcement stage or later, after an agent’s first visit had added the larger fee. The average fee collected on a case paid in full was £201, on the lower fees then in force.
For the detail on what an enforcement agent can and cannot do at the door, see Council tax bailiffs.
Costs added at the liability order stage
Before any bailiff is involved, the council can add its own costs when the court grants the liability order. These are separate from the statutory enforcement agent fees that come later. The government has announced plans to cap liability order costs at £100, but as of October 2026 no start date has been set and the existing rules still apply.
What the liability order does not do
A liability order does not cancel or reduce the debt. It does not mean goods will be taken. It is the legal authority that makes collection possible — the council then chooses which route to use. The debt itself remains owed to the council throughout, whether the council uses enforcement agents, wage deductions or another method.
If enforcement agents are instructed and the case is later returned to the council without payment, the debt is not cancelled. It goes back to the creditor, who has other ways to collect it.
On the committal route, GOV.UK says a person “can be sent to prison for up to 3 months if the court decides you do not have a good reason to not pay your Council Tax and you refuse to do so”. The court looks at whether the person can afford to pay. That decision rests with the court, not with the enforcement agent, and the route is no longer available in Wales.
What is a council tax liability order in plain English?
It is a court order from the magistrates’ court confirming that a person owes unpaid council tax and has not paid it. The order gives the council legal powers it does not have without it, including the power to send enforcement agents.
Can I attend court when a liability order is applied for?
Yes. A person named in the summons can attend the magistrates’ court hearing to give their reasons for not paying. GOV.UK confirms that attending is possible at the summons stage.
How long does a council have to apply for a liability order?
Six years from the date the council tax became due. Once the order has been granted there is no time limit on enforcing it.
Does a liability order always lead to bailiffs?
No. A council has several routes: enforcement agents, attachment of earnings, benefit deductions, a charging order on property, bankruptcy proceedings, or in England a committal application. Enforcement agents are one option among several.
What are the costs added to a council tax liability order?
The council can add its court costs when the order is made. After that, if enforcement agents are instructed, the statutory fees are added separately: £79 when the Notice of Enforcement is sent and £247 when an agent visits, on the scale in force from 1 May 2026. The government has proposed capping liability order costs at £100 but has not set a start date.
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Free debt advice is available
These organisations give free, impartial debt advice and are independent of Bailiff Support Team. Nobody has to use a paid or commercial service to get help with their debts, and using one of the free services does not reduce the options available. Their advisers can also ask an enforcement firm to extend a notice period or apply for Breathing Space where it fits.
- MoneyHelperGovernment-backed. Finds a free debt adviser nearby or online.
- StepChange Debt CharityFree debt advice online and by phone.
- Citizens AdviceDetailed help with bailiffs, online and in person.
- National DebtlineFree advice and sample letters, run by the Money Advice Trust.
Sources
- GOV.UK: Pay Council Tax arrears
- Tribunals, Courts and Enforcement Act 2007, Schedule 12
- Taking Control of Goods (Fees) Regulations 2014 (as amended)
- Taking Control of Goods (Miscellaneous Amendments) Regulations 2026 (SI 2026/366)
- Written statement HCWS1511: Modernising and improving the administration of council tax (15 April 2026)
- Enforcement Conduct Board: Insight Report 2026 (data for January to June 2025)