The Council Tax Notice of Enforcement is missing required information

A Notice of Enforcement is a statutory document, not merely a demand for payment. Schedule 12 requires notice before an enforcement agent takes control of goods, and regulation 7 prescribes what the notice must contain.^[1][2]

The notice must contain enough information to identify the debtor and enforcement power, the debt and enforcement costs, how and by when payment may be made, and how to contact the enforcement agent. It must also contain the information prescribed by the current regulations about free debt advice and the possibility of a longer notice period.^[2][3]

A doorstep card, generic text message or telephone demand is not a substitute for a compliant Notice of Enforcement. The notice must also be given by a permitted method, including post, hand delivery or specified electronic means.^[4]

If the notice appears defective, make a copy or screenshot before doing anything else. Ask the enforcement company for the exact notice relied on, the method and date of service, and the data showing the enforcement power and amount to which it relates.

A defect in the Notice of Enforcement does not erase the underlying council tax. The immediate issue is whether the enforcement agent was entitled to proceed to taking control of goods when the statutory precondition had not been satisfied.

Send a written complaint to both the enforcement company and the council identifying each missing or incorrect prescribed item and ask for enforcement to be suspended and a compliant notice to be issued if enforcement is to continue.

^{[1] Paragraph 7 of Schedule 12 of the Tribunals, Courts and Enforcement Act 2007
[2] Regulation 7 of the Taking Control of Goods Regulations 2013
[3] Regulation 2(4) of the Taking Control of Goods (Miscellaneous Amendments) Regulations 2026
[4] Regulation 8 of the Taking Control of Goods Regulations 2013}