Council tax enforcement
Council Tax Bailiffs: Fees, Entry Rules and Paying the Council
If your Council Tax debt has been passed to bailiffs, legally called enforcement agents, the council will usually expect you to deal with the enforcement company rather than simply paying the council and assuming the case has ended.
- Whether you can pay the council direct
- Where you are in the process
- What a liability order allows
- Rated Exceptional
- 40,000+ Supported
- Confidential Support
What is the bailiff contacting you about?
May not be suitable in all circumstances. Our initial advice is free, but fees may apply and your credit rating may be affected if you opt for a debt solution.
Key facts
- Paying the council direct
- Rarely stops enforcement once the case is referred
- Forced entry
- Not for council tax on a first visit
- The six year rule
- Limits applying for a liability order, not enforcing one
- Fee stages
- £79 compliance, £247 enforcement, £116 sale
On this page 39 sections
But that does not mean the council has lost all responsibility for the case, or that there is never a reason to ask it to take the account back. Vulnerability, a serious factual error, an unresolved Council Tax support issue or another exceptional circumstance can justify direct council involvement. The important thing is to understand which stage you are at and not to assume that paying the wrong party will automatically stop fees or visits.
For Council Tax, bailiffs cannot normally force first entry into your home. They can, however, take control of an accessible debtor-owned vehicle or other non-exempt goods, add statutory fees as the case progresses and return the case to the council if enforcement is unsuccessful. The council then has other recovery powers available.
This page is about Council Tax enforcement in England and Wales. Scotland does not use a liability order or bailiffs at all: unpaid Council Tax there is recovered through a summary warrant, granted by a sheriff on a certificate rather than through the court hearing described below, and it adds an automatic 10% surcharge that the English process has no equivalent of. See Council Tax arrears in Scotland if that is your case.
Can I pay the council instead of the bailiffs?
Sometimes you can make a payment to the council, but once the debt has been formally passed to enforcement agents you should not assume that paying the council directly will stop enforcement or avoid bailiff fees.
Many councils expressly tell residents that once a liability order has been referred, payment arrangements and offers must be made to the enforcement company. The enforcement agent is acting for the council and statutory fees are added to the enforcement balance.
If you pay the council directly after referral, several things can happen:
- the council may allocate the payment to the Council Tax account but the enforcement company may still show fees or a remaining balance
- the enforcement company may continue action until the council updates or recalls the case
- the payment may reduce the underlying debt without removing enforcement fees already lawfully incurred; or
- in an exceptional case, the council may agree to recall the account and deal with you directly.
So if your objective is to stop a visit, do not rely on a direct council payment unless you have confirmation that the enforcement company has been told what to do with the case.
When should you ask the council to take the case back?
It can be worth asking where there is a genuine reason the council itself needs to intervene, for example:
- serious vulnerability that is not being managed appropriately
- the person named is not liable for the debt
- Council Tax Reduction, exemption, discount or another billing issue may materially change the balance
- the council has made an administrative error
- the debt has already been paid
- the enforcement company is acting on information the council knows is wrong; or
- there is evidence that continued enforcement would be inappropriate in the particular circumstances.
There is no universal rule saying a council must take every vulnerable person's account back. Council policies differ, and vulnerability can be managed by the enforcement company's welfare process instead. But councils retain responsibility for recovery decisions and some explicitly state that they may recall cases where vulnerability is evidenced.
If you ask for recall, make the request specific. Explain what is wrong, provide the evidence, say what outcome you need and ask the council to confirm in writing whether enforcement has been placed on hold while it decides.
Where are you in the Council Tax enforcement process?
| Stage | What usually happens | What matters now |
|---|---|---|
| Missed instalment | Reminder or other recovery notice | Contact the council before the debt escalates |
| Loss of instalment right | The full-year balance can become due | Check the bill and any reduction or discount entitlement |
| Summons | Council applies to the magistrates' court | Raise a genuine liability defence and contact the council about payment |
| Liability order | Court gives the council additional recovery powers | Do not ignore requests for information or recovery correspondence |
| Referred to enforcement agent | Notice of Enforcement and a compliance fee | Use the notice period to pay, agree terms, seek debt advice or challenge an error |
| Enforcement visit | An enforcement-stage fee can be added | Entry is normally peaceable; a vehicle or goods may be at risk |
| Unsuccessful enforcement | Case can return to the council | Other recovery methods can follow, including earnings and benefit deductions |
The exact correspondence and timings can vary. Always work from the notices actually issued in your case rather than relying solely on a generic timeline.
How does Council Tax debt reach bailiffs?
A missed Council Tax payment does not normally lead straight to a doorstep visit.
The council issues recovery notices and can eventually apply to the magistrates' court for a liability order if the account remains unpaid. GOV.UK describes the broad route as a reminder or final notice, legal action, and then a liability order that gives the council additional recovery options.
Once a liability order exists, the council may choose between different statutory methods, including:
- attachment of earnings
- deductions from certain benefits
- enforcement agents using the Schedule 12 taking-control-of-goods procedure
- charging orders or insolvency routes in qualifying cases; and
- in England only, after unsuccessful enforcement and a further court process, committal proceedings where wilful refusal or culpable neglect is alleged. Wales abolished this power from 1 April 2019.
The fact that a council can use bailiffs does not mean it must use that route in every case.
What is a Council Tax liability order?
A liability order is an order made by the magistrates' court confirming that the amount is due to the billing authority and giving the council access to statutory recovery powers.
It is not itself a warrant authorising a bailiff to break into your home.
For bailiff enforcement, the council uses the liability order as the basis for the Schedule 12 taking-control-of-goods procedure. That is why people often hear that the council has a court order and assume forced entry is automatic. It is not.
A liability order also matters because after it is made, the argument that a debt is more than six years old needs to be handled carefully. The six-year rule concerns the deadline for applying for the liability order, not a simple expiry date that wipes out an order once it already exists.
What is the six-year rule for Council Tax liability orders?
Regulation 34(3) of the Council Tax (Administration and Enforcement) Regulations 1992 provides that an application for a liability order may not be instituted more than six years after the day on which the sum became due.
That can be important where a council is trying to obtain a new liability order for very old Council Tax.
It does not mean that every existing liability order automatically expires six years after the Council Tax bill was issued.
If a council is enforcing an old debt, ask:
- when the Council Tax became due
- when the liability order was actually obtained
- which amount and address the order covers; and
- what recovery action has taken place since.
If there is no liability order and the council is trying to obtain one outside the statutory period, that is materially different from a council enforcing an order that was obtained in time.
Can Council Tax bailiffs force entry?
For ordinary first entry into a residential home for Council Tax, no, not normally.
The council's liability order allows enforcement, but the taking-control-of-goods rules do not give an enforcement agent a blanket right to break a lock on the first visit.
You can normally keep the door locked while you verify the case and communicate through the door or another safe method. Do not physically obstruct or assault an agent.
There are stronger re-entry provisions where goods have already been taken into control and the statutory conditions are met, so the position can change after a controlled goods agreement has been signed and then broken.
For the detailed rules on entry, locksmiths, police and re-entry, see Can bailiffs force entry?.
Can Jacobs, Equita, Newlyn or Marston force entry for Council Tax?
The company name does not change the Council Tax entry rule.
Whether the letter is from Jacobs, Equita, Newlyn, Marston, CDER, Bristow & Sutor or another enforcement firm, the legal powers come from the debt and the enforcement authority, not the brand on the letter.
A company cannot turn ordinary Council Tax first-entry enforcement into a right to force its way into a dwelling simply because it is a large national firm.
Use the company profiles to verify who has contacted you, but use this page and the entry guide for the underlying Council Tax rules.
What happens after the Council Tax debt is sent to bailiffs?
The enforcement company begins with the compliance stage and sends a Notice of Enforcement.
For qualifying instructions received under the rules from 1 May 2026, the normal minimum notice period is 14 clear days before goods are taken into control. Unless the debt is a non-eligible business debt, a recognised debt-advice provider can request an extension to a minimum of 28 clear days if the statutory conditions are met and the request is made in time.
A compliance fee is added when the case enters the stage.
If the case is not resolved during compliance, an enforcement agent can attend your address. That moves the case into the enforcement stage and can add a much larger fee.
How much can Council Tax bailiffs charge?
For non-High-Court taking-control-of-goods instructions received on or after 1 May 2026, the statutory scale is:
| Stage | Fixed fee | Percentage fee |
|---|---|---|
| Compliance | £79 | None |
| Enforcement | £247 | 7.5% of the sum to be recovered above £1,900 |
| Sale or disposal | £116 | 7.5% of the sum to be recovered above £1,900 |
Cases received before 1 May 2026 can remain on the earlier scale, so check when the enforcement instruction was received rather than assuming every live case uses the new figures.
Can they charge £247 without getting into my house?
The enforcement-stage fee is not a fee for successful entry. It is connected to the statutory enforcement stage and to attendance or action to take control of goods or seek payment under the regulations.
So keeping the door closed does not by itself guarantee that the enforcement-stage fee cannot be incurred.
If you think a fee was added without the relevant statutory stage being reached, ask for a stage-by-stage breakdown showing the date and event relied upon.
How many times can a Council Tax bailiff visit?
There is no simple statutory rule saying three visits and they must stop.
An enforcement company may attend more than once if the case remains live. What matters is whether the visits and fees comply with the statutory procedure, not a folklore maximum number of knocks at the door.
Likewise, the company cannot add a fresh £247 enforcement fee every time the same enforcement stage produces another visit. Statutory fees are stage-based, not an unlimited per-visit tariff.
If repeated visits are happening, check:
- what stage the account is in
- what arrangement has been offered or breached
- whether a controlled goods agreement exists
- whether the company is seeking a vehicle or other goods; and
- whether vulnerability or an unresolved dispute has been raised properly.
Can Council Tax bailiffs come at weekends?
The taking-control-of-goods regime does not impose a blanket ban on Saturday or Sunday attendance.
For taking control of goods, the general time restriction is ordinarily between 6am and 9pm, subject to statutory exceptions such as certain business-premises circumstances and work lawfully begun within the permitted period.
So a weekend visit is not automatically unlawful merely because it happened on a Saturday or Sunday.
Can they take my car for Council Tax?
Potentially, yes.
A vehicle belonging to the debtor can be an attractive enforcement target because it may be accessible without the agent entering the home. The agent can take control of a qualifying vehicle by clamping or another lawful method even if you keep your front door closed.
But ownership and exemptions matter. A vehicle may not be available if it belongs to somebody else or falls within a statutory exemption, including a vehicle displaying a valid disabled person's badge used for the carriage of a disabled person.
Do not transfer or hide your own vehicle dishonestly to defeat lawful enforcement. If ownership or exemption is genuine, gather the evidence and raise it immediately.
For the full vehicle rules, see Can bailiffs take my car?.
What can Council Tax bailiffs take from the house?
They can take control only of goods in which the debtor has the relevant interest and which are not protected by the statutory exemptions.
Basic domestic essentials, qualifying work equipment up to the statutory limit, medical and disability items and another person's property can all raise exemption or ownership issues.
For Council Tax specifically, the practical point is that an agent does not need to enter your home to make the case expensive or effective if there is a valuable debtor-owned vehicle outside.
The detailed goods rules are in What can bailiffs take?.
What if I have nothing worth taking?
If there are no non-exempt debtor-owned goods with enough resale value, the enforcement agent may eventually return the case to the council as unsuccessful.
That is not the same as the Council Tax being written off.
The council can consider other recovery routes, including deductions from earnings or benefits and, depending on the debt and circumstances, other statutory remedies.
If enforcement has failed because you genuinely have no assets and cannot afford the debt, that is also an important point to document when asking the council for a sustainable solution.
Can the council take money directly from my wages?
Yes. Once the council has a liability order, attachment of earnings is one of the statutory recovery methods available.
The council can serve an order on an employer requiring deductions from earnings according to the statutory tables. Some councils use earnings deductions before or instead of sending a case to enforcement agents when employment details are known.
If an attachment is unaffordable because your circumstances have changed, contact the council promptly. Do not ask your employer simply to ignore a valid statutory order.
Can Council Tax be deducted from benefits?
The council can seek deductions from certain benefits once it has the necessary liability order and the statutory conditions are met.
GOV.UK lists benefits including:
- Universal Credit
- Employment and Support Allowance
- Income Support
- Jobseeker's Allowance; and
- Pension Credit.
If deductions leave you unable to meet essential living costs, raise the affordability problem with the council and obtain independent debt advice. The council may have discretion over the wider recovery approach even where the deduction mechanism itself is statutory.
What if I am vulnerable?
Tell both the enforcement company and the council as early as possible.
Vulnerability covers more than most people expect. It can include serious physical or mental illness, disability, bereavement, pregnancy, age-related difficulty, language or literacy barriers, recent trauma or severe financial or household crisis. The relevant question is not simply whether you fit a label; it is whether your circumstances make you less able to understand, engage with or withstand the enforcement process.
Provide evidence where practical, but do not delay an urgent disclosure because you do not yet have every document.
Possible outcomes can include:
- welfare-team handling
- additional time or communication adjustments
- a more affordable arrangement
- a temporary hold while evidence is assessed; or
- in some council policies, recall of the case from enforcement agents.
Vulnerability does not automatically cancel Council Tax or make every fee unlawful. But failing to recognise a serious vulnerability can make enforcement disproportionate or contrary to the standards expected of councils and enforcement firms.
How do I ask the council to take the debt back because I am vulnerable?
Make a written request rather than relying only on a phone call.
A useful request should state:
- your Council Tax account number
- the enforcement company and reference
- the vulnerability and how it affects your ability to deal with enforcement
- supporting evidence, if available
- what has happened so far
- why continued enforcement is causing or likely to cause harm; and
- what you are asking the council to do, for example recall the case, place it on hold or agree a direct affordable arrangement.
Ask for a written response and for confirmation of whether enforcement is suspended while the request is considered.
If the council refuses, ask it to explain the policy and reasons, and consider its complaints process if the decision appears inconsistent or unreasonable.
Can I challenge the liability order itself?
Sometimes, but do not treat the liability-order stage as an all-purpose appeal against Council Tax.
A liability-order hearing concerns whether the amount is legally due and whether the statutory recovery conditions are met. Genuine issues can include payment, incorrect liability, invalid billing or the six-year application limit.
Other matters, such as a valuation-band appeal or a separate dispute that does not remove current liability, may have their own routes and may not automatically prevent the court making the order.
If the liability order has already been made and you say it should never have been obtained, contact the council first with the evidence and get advice where the dispute is significant. The procedure for correcting or setting aside a Council Tax liability order is specialist.
What if I never received the Council Tax bills or summons?
That does not automatically erase liability, particularly if the council used an address it was legally entitled to use. But it is a reason to investigate.
Ask the council for:
- the billing address used
- copies of the bill, reminder or final notice and summons
- the date and amount of the liability order
- the address and period to which it relates; and
- a transaction history showing payments and costs.
If you had moved, were not liable for the property, had informed the council of a change or were entitled to a reduction that was never applied, provide the relevant evidence.
Do not concentrate solely on the bailiff if the underlying Council Tax account is wrong.
What if the Council Tax debt is not mine?
Do not pay another person's Council Tax simply to make an enforcement agent leave unless you consciously choose to do so and understand the consequences.
Tell the council and enforcement company that you dispute liability and explain why. If the named debtor no longer lives at your address, provide proportionate evidence of current occupancy.
If the Council Tax account names you but you believe somebody else was legally liable for the property or period, that is a billing and liability dispute for the council to determine, not something an enforcement agent can adjudicate on the doorstep.
What happens if I sign a controlled goods agreement?
A controlled goods agreement lists goods that have been taken into control but are left with you on the condition that the agreement is maintained.
Do not treat it as merely a repayment-plan form. It changes the legal status of the listed goods and can create stronger re-entry consequences if the agreement is breached, including the use of reasonable force in defined circumstances.
Before signing, check:
- the goods are actually yours
- none are exempt
- the valuation is credible
- the balance and fees are correct; and
- the payment plan is affordable.
If you have already signed and are going to miss a payment, contact the enforcement company before the breach where possible and explain what has changed.
Can Council Tax bailiffs use a locksmith?
Not simply because you will not open the door on an ordinary first residential visit.
A locksmith is a means of exercising an existing lawful entry or re-entry power; it does not generate that power by itself.
The position can be different after a valid controlled goods agreement where the statutory re-entry conditions are met. That is why it is important to know whether this is first entry or re-entry to recover goods already taken into control.
Can they call the police?
Police attendance does not turn ordinary Council Tax enforcement into a forced-entry power.
Police may attend to prevent a breach of the peace or deal with criminal conduct. Their presence does not itself authorise the enforcement agent to enter a home unlawfully.
Stay calm, do not obstruct or threaten anyone, and ask the enforcement agent to identify the specific power relied upon if entry is disputed.
Can I complain about a Council Tax bailiff?
Yes, but direct the complaint to the right target.
Complain to the enforcement company if the issue is its conduct
Examples include misleading statements about powers, failure to address evidence of vulnerability, disputed fees, taking or threatening third-party or exempt goods, and aggressive or inappropriate conduct.
Complain to the council where its recovery decision or information is the problem
The council instructed the enforcement company and remains responsible for the Council Tax account. If the wrong amount, wrong person, vulnerability decision or a council administrative failure is at the heart of the problem, involve the council.
Use the court or statutory procedure where the issue is legal rather than customer service
A complaint department cannot undo every court order or determine every ownership claim. Where a court remedy is required, use the appropriate legal route.
Keep dates, screenshots, letters, payment evidence and the names of people you speak to.
What happens if the bailiffs fail to collect Council Tax?
The enforcement company can return the case to the council if it cannot secure payment or enough goods.
The council can then consider other recovery action. Depending on the case, that may include earnings deductions, benefit deductions, charging-order or insolvency action, or, in England only, committal proceedings.
Most importantly, unsuccessful bailiff enforcement does not automatically convert an unaffordable Council Tax debt into imprisonment.
Committal is a separate magistrates' court process. The court investigates the reason for non-payment and considers whether there has been wilful refusal or culpable neglect.
Can you go to prison for Council Tax debt?
In England, committal remains legally possible, but it is not a punishment imposed simply because you are poor or because a bailiff could not find goods. Wales abolished the power to commit for Council Tax from 1 April 2019, so this section does not apply there. See Can you go to prison for not paying Council Tax? for the full position, including Wales.
After the relevant recovery steps, the council can ask the magistrates' court to conduct a means enquiry. The magistrates examine why the Council Tax was not paid and whether the failure resulted from wilful refusal or culpable neglect.
If that high threshold is established, the court can order imprisonment for up to 90 days. It can also make or suspend orders on payment terms and has other options.
If you receive a summons for a committal or means-enquiry hearing, treat it as urgent and obtain advice. Do not ignore it because the underlying balance appears small or old.
What should I do if Council Tax bailiffs are due to visit?
If you agree you owe the debt
- verify the balance and fee stage
- contact the enforcement company during the notice period if possible
- make a realistic payment proposal rather than one designed only to postpone a visit
- tell them about vulnerability immediately
- protect evidence of third-party or exempt goods; and
- keep the door locked if you do not want peaceful entry while you resolve the case.
If you think the Council Tax is wrong
Contact the council as well as the enforcement company. The agent cannot rewrite the Council Tax account. Ask the council for the liability-order details and transaction history and provide evidence of the error.
If you already paid
Send proof to both organisations and ask for written confirmation of the remaining balance and whether enforcement has stopped.
If the named person does not live there
Tell the company promptly and provide proportionate evidence. Do not allow another person's debt to turn into an ownership dispute over your goods because the address issue was left unresolved.
What to do if a Council Tax bailiff is at your door right now
- Keep calm. Do not threaten or physically obstruct the agent.
- Keep the door locked while you check the case if you do not want them inside.
- Ask for the agent's name, company, Council Tax authority, reference and balance.
- Verify the enforcement company independently.
- If there is a car outside, work out who owns it and whether any exemption applies.
- Do not sign a controlled goods agreement without checking the listed goods and payment terms.
- If you can resolve the case, ask for the exact amount and confirmation of what will happen after payment.
- If you are vulnerable, say so explicitly and ask for welfare-team handling or a hold while evidence is reviewed.
- If the underlying Council Tax is wrong, contact the council immediately; do not expect the doorstep agent to decide liability.
- If anyone threatens forced first entry solely because this is Council Tax, ask what legal re-entry or other power they say applies.
The key point
Once Council Tax reaches enforcement agents, the quickest route is rarely to argue only about whether you can pay the council instead.
Find out why the case reached enforcement, whether the liability and balance are correct, whether the council or the agent needs to deal with the problem, and what action will actually stop escalation.
If the debt is correct, use the notice period and make a sustainable proposal early. If the account is wrong, take the evidence back to the council. If vulnerability is central, involve both the council and the enforcement company and ask for a specific adjustment or recall decision. And if an agent attends, remember that Council Tax does not normally permit forced first entry into your home simply because a liability order exists.
Frequently asked questions
Can the council refuse to take my payment because the debt is with bailiffs?
A council may direct you to the enforcement company once the account has been referred. Even where the council's payment system accepts money, that does not necessarily stop the enforcement case or remove statutory fees. Get confirmation of the effect of the payment.
Does paying the council remove bailiff fees?
Not automatically. Fees lawfully incurred under the enforcement process can remain due. The effect depends on the stage and how the payment is allocated and communicated.
Can the council recall my case from bailiffs?
Yes, councils can recall cases, but they do not have to recall every case simply because the debtor asks. Serious vulnerability, factual error or another exceptional circumstance can strengthen the request.
Can bailiffs force entry for Council Tax on a second visit?
A second visit by itself does not create a forced-entry power. The position can change if goods have already been taken into control and a valid re-entry power has arisen after breach of a controlled goods agreement.
Can a Council Tax bailiff come every day?
There is no simple statutory three-visit or one-visit rule. Repeated attendance must still comply with the enforcement framework and does not create an unlimited new statutory fee each time.
Can bailiffs take a Motability car for Council Tax?
A Motability Scheme vehicle is leased rather than owned outright by the customer, creating a strong third-party ownership issue. Provide the lease and Scheme evidence immediately if it is threatened.
Can they take my partner's belongings?
Not simply because the goods are in the same home. The enforcement agent is pursuing goods in which the debtor has the relevant interest. Provide evidence where ownership is disputed.
Can Council Tax bailiffs take children's things?
Goods genuinely belonging to a child or another third party are not simply the debtor's goods. Statutory exemptions can also protect particular items. Evidence matters if ownership is challenged.
Does a liability order affect my credit file like a CCJ?
A Council Tax liability order is a different magistrates' court recovery instrument from an ordinary County Court Judgment. Do not assume the credit-reporting consequences are identical to a CCJ.
Does a liability order expire after six years?
Do not rely on that statement. The six-year rule restricts when the council can apply for a liability order after the sum became due. It is not a simple six-year expiry provision for an order already made.
What if I can only afford £10 a month?
Show the enforcement company and, where appropriate, the council why that is the sustainable amount using an honest income-and-expenditure assessment. Neither organisation is required to accept every figure proposed, but an evidence-based offer is more useful than an arrangement you cannot maintain.
Is prison likely if I genuinely cannot afford Council Tax?
Committal requires a separate court process examining wilful refusal or culpable neglect. Genuine inability to pay is materially different from deliberately refusing to pay when able. If committal proceedings have started, get advice rather than relying on a web article alone.
Sources
-
Council Tax (Administration and Enforcement) Regulations 1992, regulation 34(3)
legislation.gov.uk
no application may be instituted in respect of a sum after the period of six years beginning with the day on which it became due
Checked 2026-08-13 -
Taking Control of Goods (Fees) Regulations 2014, Schedule 1 Table 1, as amended by SI 2026/366
legislation.gov.uk
Compliance stage £79.00 0%; Enforcement stage £247.00 7.5%; Sale or disposal stage £116.00 7.5% — percentage of sum to be recovered exceeding £1900.
Checked 2026-08-17 -
Taking Control of Goods Regulations 2013, regulation 6, as amended by SI 2026/366
legislation.gov.uk
notice of enforcement must be given to the debtor not less than 14 clear days before the enforcement agent takes control of the debtor's goods. Where, before the expiration of the period of notice indicated in the notice of enforcement, a request is submitted by a debt advice provider on behalf of the debtor, the minimum period of notice referred to in paragraph (1) must be extended to a minimum of 28 clear days before the enforcement agent takes control of the goods. The extension under paragraph (1A) does not apply where the debt is non-eligible business debt. Where the period referred to in paragraph (1) or (1A) includes a Sunday, bank holiday, Good Friday or Christmas Day that day does not count in calculating the period.
Checked 2026-08-17 -
Taking Control of Goods Regulations 2013 (SI 2013/1894), regulation 13
legislation.gov.uk
The enforcement agent may not take control of goods of the debtor before 6 a.m. or after 9 p.m. on any day.
Checked 2026-08-17 -
Taking Control of Goods Regulations 2013, regulation 4
legislation.gov.uk
items or equipment (for example, tools, books, telephones, computer equipment and vehicles) which are necessary for use personally by the debtor in the debtor's employment, business, trade, profession, study or education, except that in any case the aggregate value of the items or equipment to which this exemption is applied shall not exceed £1,350… assistance dogs (including guide dogs, hearing dogs and dogs for disabled persons), sheep dogs, guard dogs or domestic pets; a vehicle on which a valid disabled person's badge is displayed.
Checked 2026-08-17 -
Tribunals, Courts and Enforcement Act 2007, Schedule 12, paragraph 10
legislation.gov.uk
An enforcement agent may take control of goods only if they are goods of the debtor.
Checked 2026-08-17 -
Council Tax (Administration and Enforcement) (Amendment) (Wales) Regulations 2019, regulation 2 (committal to prison confined to England from 1 April 2019)
legislation.gov.uk
The Council Tax (Administration and Enforcement) Regulations 1992 ("the 1992 Regulations") are amended as follows. In regulation 47(1) (commitment to prison), after "a billing authority" insert "in England".
Checked 2026-08-22
Next step
Not sure where you stand?
Tell us what has happened and we will work out what your options actually are: which stage you are at, what the fees should be, and what can still be challenged.
- We tell you if an independent service is the better route
- Initial advice is free and there is no obligation
- Specialists in enforcement, not general debt advice