Issuing a liability order

The fourth stage of the process to recover unpaid Council Tax is to seek a liability order against you.

If you do not pay the full balance on the summons before the hearing date, including the court costs, we will apply for a liability order at court.

If we are granted a liability order, additional costs will be added to your account. We will then be able to consider further recovery action in order to collect any outstanding Council Tax.

You do not need to attend the hearing. To dispute the amount payable or discuss how you can pay, please contact us before the date of the hearing.

Valid defences against the court granting a liability order

If you do not meet any of the defences, you should not attend court. 

If you do decide to attend court, there are only 8 valid defences against us having a liability order granted.

  1. The property is not listed with the Valuation Office Agency for the period Council Tax is being charged.
  2. The tax had not been properly set.
  3. The bill and subsequent recovery notices were not issued correctly.
  4. The amount demanded has been paid.
  5. More than 6 years have passed since the day the bill was issued.
  6. The billing authority was in breach of the duty to serve notices 'as soon as practicable' in the relevant year.
  7. The amount outstanding is for a penalty which is being appealed.
  8. Bankruptcy or winding up proceedings have been initiated.

If you meet one of the 8 defences

If you meet one of the defences, please contact us to discuss your account. We may be able to resolve the matter before the court hearing.

Details of how to contact us will be on the summons. 

If you do not meet any of the 8 defences

If you cannot identify a defence, the court will issue a liability order against you without further discussion.

If a liability order is obtained at court and you have not paid the instalments offered on the summons, we will cancel the arrangement and collect what you owe by another method.

Contact customer services: Council Tax