Liability Orders: Council Tax

(asked on 25th June 2025) - View Source

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, how (a) local authorities and (b) magistrates’ courts can obtain liability orders under the Council Tax (Administration and Enforcement) Regulations 1992.


Answered by
Jim McMahon Portrait
Jim McMahon
Minister of State (Housing, Communities and Local Government)
This question was answered on 2nd July 2025

Where a council tax debt remains outstanding following a final notice, the council may apply to the magistrates court for a liability order confirming this debt. The individual will be issued with a summons to appear before the magistrate’s court. Where the court is satisfied that the amount is payable they will issue a liability order for this debt. Regulations 33 to 36A of the Council Tax (Administration and Enforcement) Regulations 1992, set out the processes councils must follow in obtaining a liability order.

The government is currently consulting on modernising and improving the administration of council tax. As part of this it is seeking views on changes to the process for obtaining a liability order, including the time before a council can seek this and the fees involved.

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