The Council Tax liability order is against the wrong person

Council tax liability is created by statute. The general hierarchy in section 6 of the Local Government Finance Act 1992 identifies who is liable for a dwelling; liability is not created merely because a bailiff or council officer says that a person owes the bill.^[1]

Spouses and civil partners can in defined circumstances be jointly and severally liable, but that rule does not make every partner, relative, housemate, lodger or visitor liable for another person's council tax.^[2]

If the council has named the wrong person, write to the council identifying the billing period, property, liability order and why section 6 (and, where relevant, section 9) does not make you liable. Enclose objective evidence such as tenancy documents, completion statements, electoral or utility records, or evidence of your actual residence where it assists.

A person who is aggrieved by a council's decision that he or she is liable may make a statutory appeal: the first step is to serve a written notice on the billing authority under section 16.^[3] The Valuation Tribunal decides council tax liability appeals; it does not itself quash liability orders made by magistrates.^[4]

If the council concludes that a liability order should not have been made, it may apply to the magistrates' court under regulation 36A to have it quashed, with provision for a replacement order for a lesser amount where the statutory conditions are met.^[5]

Tell the enforcement company in writing that liability is formally disputed and give it the council reference, but also pursue the council. The enforcement agent does not have jurisdiction to decide who is legally liable for council tax.

^{[1] Section 6 of the Local Government Finance Act 1992
[2] Section 9 of the Local Government Finance Act 1992
[3] Section 16 of the Local Government Finance Act 1992
[4] Valuation Tribunal: Council Tax liability appeals
[5] Regulation 36A of the Council Tax (Administration and Enforcement) Regulations 1992}