The debt being enforced is more than 6 years old
The law sets time limits on certain types of debt to be barred from enforcement after a period of 6 years has passed.
Court fine: There is no technical limitation on the enforcement of court fines or to bring an indictable prosecution. There is a limit on bringing non-indictable offences of 6 months. Section 127 of the Magistrates' Courts Act 1980.
Traffic Debts: Enforcement of statutory debts are limited to 6 years from the date on the liability order. Section 9 of the Limitation Act 1980.
Council tax: Is a statutory debt, so Section 9 of the Limitation Act 1980 applies, but if a Liability Order is granted and notice to the debtor to their current address is given, then the limitation period for the enforcement power conferred under the Liability Order is extended indefinitely, but the amount owing on the Liability Order may still become a nullity. Bolsover District Council and another v Ashfield Nominees Ltd and others [2010] EWCA Civ 112.
Judgments and High Court Writs: Limited to 6 years from the date of the judgment, or High Court writ, Section 24 of the Limitation Act 1980.
If a creditor or council is pursuing a statute barred liability, you can make a formal complaint and ask to stop the enforcement. Council tax liability orders do not have an end-date because the law gives them a time limit.
The Law:
Section 9 of the Limitation Act 1980 states:
(1)An action to recover any sum recoverable by virtue of any enactment shall not be brought after the expiration of six years from the date on which the cause of action accrued.
(2)Subsection (1) above shall not affect any action to which section 10 of this Act applies.
Section 24 of the Limitation Act 1980 states:
(1)An action shall not be brought upon any judgment after the expiration of six years from the date on which the judgment became enforceable.
(2)No arrears of interest in respect of any judgment debt shall be recovered after the expiration of six years from the date on which the interest became due.