Council Tax Enforcement Flowchart

Council Tax Enforcement

Taking Control of Goods

ENTRY TO YOUR HOME REQUIRES YOUR CONSENT

START

An Enforcement Agent (EA) seeks to enter a private residence for Council Tax debt.

Powys [2018] affirms regulation 35(3) of the Council Tax (Adminstration and Enforcement) Regulations 1992 PART VI is the only enforcement route for council tax.

Magistrates Court Act 1980 PART III CANNOT BE USED FOR COUNCIL TAX ENFORCEMENT unless expressly authorised in PART VI CTAER1992.

Does the EA have a MAGISTRATES COURT

WARRANT OF CONTROL?

NO

LAWFUL ROUTE

Regulation 45 - must follow Schedule 12

Check for Correct Authority

The EA must possess:

  • Physical Liability Order from the court.
  • Letter of authority from the Council (judgment Creditor).
  • OR
  • Letter of authority from the Council to Enforcement Agency, AND
  • Letter of authority from the Enforcement Agency to the Enforcement Agent.
  • EA must be certified - verify online before continuing.

Entry is Governed by TCEA 2007, Sch 12

The agent can enter under Sch 12, para 14, but this is constrained by Common Law.

Is consent given by the resident?

YES

Peaceful Entry Achieved

Agent can enter, take control of goods, and/or form a Controlled Goods Agreement.

NO

Forced Entry is NOT Permitted

Without consent, an EA cannot force entry under the general power of Sch 12, para 14.

To use force, EA must apply to court

EA needs a separate warrant specifically authorising the use of reasonable force (Sch 12, para 15 to 20).

None of these options applies to Council Tax Enforcement

CRITICAL:

Sch 12, para 24(2)

FORCE CAN NEVER BE USED AGAINST A PERSON

The EA cannot touch, push, or move anyone.

YES

UNLAWFUL

A WARRANT OF CONTROL

Regulation 45 - must follow Schedule 12

LAWFUL ONLY FOR

WARRANT OF COMMITAL - Regulation 47(1)

ENFORCEMENT AGENTS CANNOT ENTER YOUR HOME WITHOUT YOUR CONSENT FOR COUNCIL TAX ENFORCEMENT – LOSE THE FEAR!

Requirements for an Enforcement Agent to Act
An enforcement agent (previously known as a bailiff) does not initially require a court warrant to visit your property. However, before they can contact you or visit, specific legal requirements under Schedule 12, Paragraph 26 of the Tribunals, Courts and Enforcement Act 2007 must be met. These are:

  • The creditor must have a physical Court Order.
  • The creditor must provide a letter of authority to an enforcement agent. This may be issued to an enforcement agency, which then authorises its individual agents.
  • The individual enforcement agent must be officially certified.

Unless all these conditions are satisfied, an agent cannot legally contact you or visit your property. Any attempt to do so without this authority is a breach of the law, as established in the historical case of Entick v Carrington (1765), which holds that no state action can be taken without legal authority from statute or common law.

Entering Your Home or Premises

The powers of an enforcement agent to enter a property are strictly defined and constrained.

Entry Without a Warrant

  • Consent is Required: An enforcement agent may only enter your home or premises if you give them consent. This is a fundamental common law principle. Entry must also be through a usual point of access (e.g., a door).
  • Taking Control of Goods: Schedule 12, Paragraph 13(1) allows an agent to "take control of goods". This can be done by:
    • Securing the goods on the premises where they are found.
    • Securing goods found on a public highway.
    • Removing the goods and securing them elsewhere.
    • Entering into a Controlled Goods Agreement with the debtor.

Entry With a Warrant
If an enforcement agent is refused entry, they can apply to the court for a warrant under Schedule 12, Paragraph 15(1). This warrant authorises them to enter specified premises to search for and take control of goods.

The Use of Reasonable Force

The power to use reasonable force is highly restricted and generally requires a specific warrant from the court.

  • General Powers: Schedule 12, Paragraph 17 outlines that an enforcement agent may use reasonable force only under the specific conditions met in subsequent paragraphs (18, 18A, 19, or 19A).
  • Application to the Court: For most situations, including for Council Tax debt, an enforcement agent cannot use force without first applying to the court for a warrant that explicitly authorises it (Schedule 12, Paragraph 20). The Council Tax (Administration and Enforcement) Regulations 1992 expressly prohibit the use of powers found in Part III of the Magistrates' Courts Act 1980, meaning applications for such warrants cannot be made to a magistrates' court in these cases.
  • Force After a Controlled Goods Agreement is Breached: The main circumstance where reasonable force might be permitted is if a debtor breaches a Controlled Goods Agreement (Schedule 12, Paragraph 19A). Even then, the use of force must be "reasonable" and agents often still require court authority.Important Limitations on the Use of Force
  • No Force Against Persons: Schedule 12, Paragraph 24(2) explicitly states that the power to use force does not include using force against people. An enforcement agent is not permitted to touch or physically move a person.