Dispute council tax liability after bailiffs



You can dispute the council tax with the council after getting a notice from bailiffs and after by raising a formal dispute giving reasons, you don't owe the council tax.

A person is liable for council tax, calculated daily if they:[1]

Live in a chargeable property or part of it

Hold a lease of a property or part of it

Owns an unoccupied property


If two or more people are liable, they are each jointly and severally liable[2] and may enforce against either or both for the total amount.[3]


Some discounts apply, which include:[4][5]

Single person occupancy

Unemployed people in receipt of benefit

People in hospital or prison

Impaired people

Students

Under 18

Care home residents

Some live-in care workers

Hotel and hostel guests



Tell the council and raise a dispute[6][7] and ask them to cease enforcement[8] until they solve the dispute.

The council may make assumptions about liability,[9] so you must prove non-liability.

Template Letter.[10]

Send the letter to the council addressed to the director of finance, and get a certificate of posting from the post office.

Give a copy of the letter to the bailiff company by email and make a screenshot of the sent email capturing the time you gave it.

Send a copy of the letter by text message to the bailiff to his mobile and make a screenshot of the sent text message to record the time you gave it.





[1] Section 6 of the Local Government Finance Act 1992
[2] Regulation 27 of the Council Tax (Administration and Enforcement) Regulations 1992
[3] Regulation 54 of the Council Tax (Administration and Enforcement) Regulations 1992
[4] Section 11 of the Local Government Finance Act 1992
[5] Schedule 1 of the Local Government Finance Act 1992
[6] Regulation 11 of the Council Tax (Administration and Enforcement) Regulations 1992
[7] Regulation 16 of the Council Tax (Administration and Enforcement) Regulations 1992
[8] Paragraph 6(3)(c) of Schedule 12 of the Tribunals Courts and Enforcement Act 2007
[9] Regulation 20(3) of the Council Tax (Administration and Enforcement) Regulations 1992
[10] Rule 6, Practice Direction – Pre-Action Conduct And Protocols