Don't pay council tax bailiffs, what next?

The council tax bailiff will return the case to the council after 90 days if he cannot collect the arrears.^[1]

The bailiff may not enforce the arrears after 12 months from the issue date on the Notice of Enforcement.^[2]

The council tax ceases to be enforceable after 6 years from the date on the liability order.^[3]

If bailiffs contact you about unpaid council tax arrears, it means you are not in work, otherwise, the council would have applied for an attachment of earnings order.^[4]

If you are claiming prescribed benefits, the council would apply an Attachment of allowances order.^[5]

If either of the above is unsuccessful, the council will instruct bailiffs.^[6]

If bailiffs cannot recover the money, the council will apply for an order for commitment to prison.^[7]

If the magistrate dismisses the application for an order for commitment, the council will consider petitioning the debtor for bankruptcy.^[8]

If the debtor has a beneficial interest in a registered property, and the council tax arrears exceeds £1000, the council can apply for a charging order.^[9]

If the debtor dies, the council can approach the Deceased's' executor who is liable to make over the sum to the council,^[10] unless the deceased estate does not have sufficient funds.^[11]

If none of the above succeeds, the debt dies.

^{[1] The Local Government Association specimen Enforcement Services Contract
[2] Regulation 9(1) of the Taking Control of Goods Regulations 2013
[3] Section 9 of the Limitation Act 1980
[4] Regulation 37 of Council Tax (Administration and Enforcement) Regulations 1992
[5] Regulation 44 of Council Tax (Administration and Enforcement) Regulations 1992
[6] Regulation 45 of Council Tax (Administration and Enforcement) Regulations 1992
[7] Regulation 47 of Council Tax (Administration and Enforcement) Regulations 1992
[8] Regulation 49(1) of Council Tax (Administration and Enforcement) Regulations 1992
[9] Regulation 50(1) of Council Tax (Administration and Enforcement) Regulations 1992
[10] Regulation 58(2) of Council Tax (Administration and Enforcement) Regulations 1992
[11] Regulation 58(6) of Council Tax (Administration and Enforcement) Regulations 1992}