The Council Tax Notice of Enforcement is more than 12 months old

The Taking Control of Goods Regulations impose a time limit on the use of a Notice of Enforcement. As a general rule, an enforcement agent may not take control of goods more than 12 months after the date on which the notice is given.^[1]

There is an important exception where a repayment arrangement is entered into during that period. If the debtor later breaches the arrangement, the 12-month period may run from the date of the breach in accordance with regulation 9.^[1]

The court can extend the period once, for up to a further 12 months, where an application is made and the court is satisfied there are reasonable grounds for the extension.^[2]

If a bailiff relies on an old Notice of Enforcement, ask for the original notice and service record, any repayment arrangement, the date and nature of any alleged breach, and any court order extending the time.

Do not confuse the 12-month enforcement-notice rule with the age of the council tax liability order itself. They are different legal questions. An old liability order does not by itself prove that a current attempt to take control of goods is within the regulation 9 period.

If there is no qualifying repayment-arrangement reset and no court extension, put the regulation 9 point to the enforcement company and council before allowing the agent to treat the old notice as authority for a fresh taking-control visit.

^{[1] Regulation 9(1)-(2) of the Taking Control of Goods Regulations 2013
[2] Regulation 9(3)-(4) of the Taking Control of Goods Regulations 2013}