Do council tax liability orders become statute barred after six years?

No

The Court of Appeal in Bolsover District Council and another v Ashfield Nominees Ltd and others [2010] EWCA Civ 1129,^[1] has held that there is no limitation period for enforcing a liability order for outstanding council tax.

This judgment does contradict legislation which prevents the enforcement of statutory debts more than six years old.^[2]

The Notice of Enforcement still sets a limit of 12 months from the date of issue.^[3] After that, the bailiff must give a fresh Notice of Enforcement before taking control of goods.

If the liability order was incorrectly applied, or the debtor named on it, is not the person legitimately owing the money, the debtor named may apply for the liability order to be quashed.^[4][5]

^{[1] Bolsover District Council and another v Ashfield Nominees Ltd and others [2010] EWCA Civ 112
[2] Section 9 of the Limitation Act 1980 [3] Regulation 9 of the Taking Control of Goods Regulations 2013
[4] Section 12A of the Local Government Finance Act 1992
[5] Run a council tax enforcement compliance check}