The address on the Liability Order or other bailiff document is wrong.

Where an Act authorises a document to be served by post, the service is deemed to be effected, unless evidence to the contrary is proved.^[1]

The Liability Order having a wrong enforcement address is evidence the bailiff did not give a Notice of Enforcement.^[2]

If the council tax being demanded is disputed, the debtor may raise a dispute with the council.^[3][4]

If the debt is not disputed, the bailiff may not recover the enforcement fees because the bailiff did not use the Schedule 12 procedure by giving a Notice of enforcement,^[2][5][6] and the debtor may apply to the court for a detailed assessment.^[7][8]

^{[1] Section 7 of the Interpretation Act 1978
[2] Paragraph 7.1 of Schedule 12 of the Tribunals Courts and Enforcement Act 2007
[3] Section 6 of the Local Government Finance Act 1992
[4] See: Disputing Council Tax liability after bailiffs
[5] Regulation 3 of the Taking Control of Goods (Fees) Regulations 2014
[6] Regulation 17 of the Taking Control of Goods (Fees) Regulations 2014
[7] Civil Procedure Rule 84.16
[8] See: Apply for a Detailed Assessment}