You did not get a Final Notice or a Reminder

Prior to the council seeking a liability order for enforcing unpaid council tax, regulations stipulate that the council must furnish the liable individual with either a Final Notice or a Reminder Notice, but not both.

As per Regulation 23 of the Council Tax (Administration and Enforcement) Regulations 1992, the council is mandated to issue a Reminder Notice, notifying the payer of their failure to meet the specified instalments.

Additionally, Regulation 33 dictates that the council must issue a Final Notice before seeking a liability order, provided that the payer has not previously received 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 primary cause for the council failing to issue a notice often stems from possessing an incorrect address for you, leading the bailiff to locate you through online searches.

Records from the bailiff's phone indicate that they conducted internet searches to trace you. In the event of a disturbance caused by the bailiff, contact the police at 999. If the authorities suspect the bailiff's phone holds evidence of criminal activity, they have the authority to seize it.

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 inform the council of their failure to adhere to regulations mandating the issuance of either a Final Notice or a Reminder Notice, offering them an opportunity to halt enforcement actions due to non-compliance.

Capture a screenshot of the sent email and text message to the bailiff, documenting the time of transmission, and retain them as evidence should further action be required.