The Council tax is more than six years old.

Council tax enforcement regulations do not provide an end-date for liability orders for unpaid council tax.^[1]

The council may not recover unpaid council tax after a period of 6 years has lapsed.^[2]

The limitation period of six years has been rebuked by the court of appeal.^[3]

Bailiffs may not take control of goods after 12 months from the date of issue on the Notice of Enforcement.^[4]

If bailiffs clamp a vehicle or take control of goods after 12 months from the date of the liability order, which may be assumed to be the same as the date on the Notice of Enforcement, the debtor may claim damages,^[5] or apply for an injunction to recover the clamp the vehicle,^[6] and apply for costs.^[7][8]

^{[1] The Council Tax (Administration and Enforcement) Regulations 1992
[2] Section 9 of the Limitation Act 1980
[3] Bolsover District Council and another v Ashfield Nominees Ltd and others [2010] EWCA Civ 112
[4] Regulation 9(1) of the Taking Control of Goods Regulations 2013
[5] Section 3 of the Torts (Interference with Goods) Act 1977
[6] Section 4 of the Torts (Interference with Goods) Act 1977
[7] Civil Procedure Rule 44.3
[8] Civil Procedure Rule 46.5}