Liability Order (court order)
A Liability Order is a court order which provides the council further powers to recover Council Tax, including:
- Using Enforcement Agents, which may involve the sale of some of your property and will incur considerable costs
- Obtaining information from you about your employment, earnings or benefit
- Deductions from your earnings, Income Support, Jobseekers Allowance, Pension Credit, Employment Support Allowance or Universal Credit.
If you are unable to pay the full balance plus the court cost a letter will be sent to you after the court date with a form called a request for financial information asking for further information. This must be completed within 14 days.
You can submit your request for financial information form and your payment offer either online through your My Account or post your completed form to the council.
If you'd like to discuss your debt you can contact us.
The council will inform you if your offer is not accepted, but you should pay as offered.
We may not accept your payment offer if we consider it will take too long for you to clear the debt.
Deduction of benefits order
If the Magistrate’s Court grants a Liability Order for non-payment of Council Tax, the council can issue a deduction of benefits order if you are in receipt of Income Support, Job Seekers Allowance, Pension Credit, Employment Support Allowance or Universal Credit.
This order requires that a set amount be deducted from each payment you receive. The amount to be deducted will be advised to you by the DWP.
Attachment of earnings
If the Magistrate’s Court grants a Liability Order for non-payment of Council Tax, the council can issue an attachment of earnings order. This legal document is sent to your employer, requiring them to take money from your wage and send it to the council to pay your Council Tax. They can also take an extra £1 for each deduction for their administration costs.
We will send a copy of the order to you as well as to your employer.
The amount deducted is a percentage of your net pay, and details of this will be sent to you with the attachment of earnings order.
Overtime and sick pay are also included as net pay.
If you leave your current employment, you must tell us immediately.
Deductions to be made under an attachment of earnings order
Table 1
| Deductions from weekly earnings | |
|---|---|
| Net earnings | Deduction rate (%) |
| Not exceeding £75 | 0 |
| Exceeding £75 but not exceeding £135 | 3 |
| Exceeding £135 but not exceeding £185 | 5 |
| Exceeding £185 but not exceeding £225 | 7 |
| Exceeding £225 but not exceeding £355 | 12 |
| Exceeding £355 but not exceeding £505 | 17 |
| Exceeding £505 | 17 in respect of the first £505 and 50 in respect of the remainder |
Table 2
| Deductions from monthly earnings | |
|---|---|
| Net earnings | Deduction rate (%) |
| Not exceeding £300 | 0 |
| Exceeding £300 but not exceeding £550 | 3 |
| Exceeding £550 but not exceeding £740 | 5 |
| Exceeding £740 but not exceeding £900 | 7 |
| Exceeding £900 but not exceeding £1,420 | 12 |
| Exceeding £1,420 but not exceeding £2,020 | 17 |
| Exceeding £2,020 | 17 in respect of the first £2,020 and 50 in respect of the remainder |
Table 3
| Deductions from daily earnings | |
|---|---|
| Net earnings | Deduction rate (%) |
| Not exceeding £11 | 0 |
| Exceeding £11 but not exceeding £20 | 3 |
| Exceeding £20 but not exceeding £27 | 5 |
| Exceeding £27 but not exceeding £33 | 7 |
| Exceeding £33 but not exceeding £52 | 12 |
| Exceeding £52 but not exceeding £72 | 17 |
| Exceeding £72 | 17 in respect of the first £72 and 50 in respect of the remainder |