I did not receive the council tax summons before the liability order

Before a council obtains a liability order it applies to the magistrates' court and a summons is issued requiring the person concerned to appear and show why the amount has not been paid.^[1]

The summons may be served personally, left at the person's usual or last known place of abode, or sent by post to that address, subject to the detailed service rules.^[2] A liability order must not be made until at least 14 days after service of the summons.^[3]

Not physically seeing a summons does not, by itself, prove that service was legally defective. Where a document is properly addressed, prepaid and posted, section 7 of the Interpretation Act 1978 may deem service in the ordinary course of post unless the contrary is proved.^[4]

If you had moved, the important questions are the address used, when the council knew or ought to have known of your new address, the date and method of service, and whether the statutory timetable was followed. Ask the council for a copy of the summons, the address to which it was sent, the date of issue and posting, the liability-order date, and the account history.

If the council accepts that the liability order should not have been made, it may apply to the magistrates' court to have the order quashed. The debtor cannot make the regulation 36A application in the council's place.^[5]

Until the liability order is quashed or the council recalls enforcement, do not assume that telling the bailiff you did not receive the summons automatically cancels the enforcement power. Put the evidence to the council promptly and ask for enforcement to be placed on hold while it is investigated.

^{[1] Regulation 34(2) of the Council Tax (Administration and Enforcement) Regulations 1992
[2] Regulation 35(2) of the Council Tax (Administration and Enforcement) Regulations 1992
[3] Regulation 35(2A) of the Council Tax (Administration and Enforcement) Regulations 1992
[4] Section 7 of the Interpretation Act 1978
[5] Regulation 36A of the Council Tax (Administration and Enforcement) Regulations 1992}