You did not get a Final Notice or a Reminder

Before the council applies for a liability order to enforcement unpaid council tax, the law says the council must either give the liable person a Final Notice or a Reminder, but not both.

Regulation 23 of the Council Tax (Administration and Enforcement) Regulations 1992 creates a requirement for the council to give a Reminder Notice telling the payer they failed to make the required installments.

Regulation 33 creates a requirement on the council to give a Final Notice before they apply for a liability order only if the payer has not been given a Final Notice

The Law:

Regulation 23 of the Council Tax (Administration and Enforcement) Regulations 1992 states:

Failure to pay instalments

(1) Subject to paragraph (2), where—

(a)a demand notice has been served by a billing authority on a liable person,

(b)instalments in respect of the council tax to which the notice relates are payable in accordance with Part I of Schedule 1 or, as the case may be, a Part II scheme, and

(c)any such instalment is not paid in accordance with that Schedule or, as the case may be, the relevant scheme,

the billing authority shall serve a notice ("reminder notice") on the liable person stating—

(i)the instalments required to be paid,

(ii)the effect of paragraph (3) below, and

(iii)where the notice is the second such notice as regards the relevant year, the effect of paragraph (4) below.

(2) Nothing in paragraph (1) shall require the service of a reminder notice.

(a)where all the instalments have fallen due; or

(b)in the circumstances mentioned in paragraphs (3) and (4).

(3) If, within the period of 7 days beginning with the day on which a reminder notice is issued, the liable person fails to pay any instalments which are or will become due before the expiry of that period, the unpaid balance of the estimated amount shall become payable by him at the expiry of a further period of 7 days beginning with the day of the failure.

(4) If, after making a payment in accordance with a reminder notice which is the second such notice as regards the relevant year, the liable person fails to pay any subsequent instalment as regards that year on or before the day on which it falls due, the unpaid balance of the estimated amount shall become payable by him on the day following the day of the failure.

The Law:

Regulation 33 of the Council Tax (Administration and Enforcement) Regulations 1992 states:

Liability orders: preliminary steps

33.—(1) Subject to paragraph (3), before a billing authority applies for a liability order it shall serve on the person against whom the application is to be made a notice ("final notice"), which is to be in addition to any notice required to be served under Part V, and which is to state every amount in respect of which the authority is to make the application.

(2) A final notice may be served in respect of an amount at any time after it has become due.

(3) A final notice need not be served on a person who has been served under regulation 23(1) with a reminder notice in respect of the amount concerned.

The most common reason a notice is not given by the council is because they have a wrong address for you and the bailiff has found you by searching the Internet.

A bailiffs phone records will show they have searched your name on the Internet proving that he traced you. If the bailiff causes a disturbance, call police on 999 and they can seize the bailiffs phone if they believe it contains evidence of criminal activity.

Official Guidelines:

The Government published official guidelines called, Taking Control of Goods: National Standards 2014, of which Paragraph 12 states:

Creditors must not issue a warrant knowing that the debtor is not at the address, as a means of tracing the debtor at no cost.

Template email and text message to give notice to the council they did not comply with regulations requiring a Final Notice or a Reminder Notice has been served and give an opportunity to cease non-compliance enforcement action.

Take a screenshot of the sent email and text message to the bailiff recording the time they were sent, and exhibit them as evidence if you need to pursue an action