The council has the discretion to write off council tax arrears.[1]
Make a plea to the Director of Finance to Exercise its discretion to write off the arrears, on any of the following grounds:
Enforcement harms the taxpayer. (attach a MALG evidence form)[2]
A mishandled council tax benefit assessment
Enforcement action forces you below the statutory poverty threshold
Enforcement is not conducive to the public good
The liability will probably never be paid
The taxpayer cannot be traced, emigrated or has died
Enforcement may result in a damages claim against the council
Ask the council to cease the enforcement[3] (which cancels the bailiff's fees)[4][5] and make a plea to write off the arrears.
Template Letter
Send the letter to the council addressed to the director of finance and get a certificate of posting from the post office.
Give a copy of the letter to the bailiff company by email and make a screenshot of the sent email capturing the time you gave it.
Send a copy of the letter by text message to the bailiff to his mobile and make a screenshot of the sent text message to record the time you gave it.
Do not send MALG Evidence forms to bailiff companies, they are not medically qualified to assess you.
[1] Section 13A of the Local Government Finance Act 1992
[2] Ask your doctor to complete a MALG Evidence Form: Download
[3] Paragraph 6(3)(c) of Schedule 12 of the Tribunals Courts and Enforcement Act 2007
[4] Regulation 3 of the Taking Control of Goods (Fees) Regulations 2014
[5] Regulation 17(1) of the Taking Control of Goods (Fees) Regulations 2014
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