The council asks for employer or income details after a Council Tax liability order

After obtaining a liability order, a billing authority may serve a written notice requiring prescribed information about the debtor's employment, earnings, income and other matters relevant to council tax enforcement.^[1]

The Regulations require the person on whom a valid regulation 36 notice is served to supply the required information within 14 days, so far as it is in that person's possession or control.^[2]

This information can enable the council to consider an attachment of earnings order or another statutory recovery method instead of, or alongside, enforcement by taking control of goods.^[3]

Read the notice carefully. Check that it identifies the council account and liability order and distinguish a statutory information request from a bailiff's informal request for a financial statement. The regulation 36 duty is owed in response to the billing authority's statutory notice.

Answer accurately. Do not invent figures or conceal an employer. Keep a copy of the completed response and proof of delivery. If you do not understand what information is required, ask the council to clarify before the deadline rather than ignoring the request.

If an attachment of earnings would be more manageable than bailiff enforcement, you may also ask the council to consider that route and to suspend bailiff action while the request is decided. The council's choice of recovery method remains subject to the statutory scheme.

^{[1] Regulation 36(1)-(3) of the Council Tax (Administration and Enforcement) Regulations 1992
[2] Regulation 36(4) of the Council Tax (Administration and Enforcement) Regulations 1992
[3] Regulation 37 of the Council Tax (Administration and Enforcement) Regulations 1992}