What is a Council Tax liability order?

For people in England behind on Council Tax who have had a reminder, final notice or liability order.

Applies to: England Last checked against official sources: 6 October 2026

A liability order is a legal demand for unpaid Council Tax that your council gets from a magistrate.

Before this you get reminder notices giving you 7 days to pay, and a final notice asking for the whole year's bill.
The council can add its costs of getting the order to your debt.
After an order, it can take money from your wages or some benefits.
It can also send bailiffs (enforcement agents) or take you to court.
Contact your council quickly: it may spread payments over 12 months.

Different in Scotland, Wales or Northern Ireland

Rules may be different in:

Scotland: Check mygov.scot for Scotland
Wales: Check gov.wales for Wales
Northern Ireland: Check nidirect for Northern Ireland

Key facts

7 days to pay a reminder
Costs can be added to the debt
Wages or benefits can be taken
Contact your council early

Key deadlines

A reminder notice gives you 7 days to pay.
You only get up to 2 reminder notices in a financial year. If you miss a third payment, the council sends a final notice asking for the whole year's Council Tax.
Act as soon as the first letter arrives. Each step adds pressure and can add costs.

What a liability order is

A liability order is a legal demand for payment. Your council asks a magistrate for one if you owe unpaid Council Tax. The council can add the costs of getting the order to what you owe.

Once the council has a liability order, it has stronger ways to collect the money.

What the council can do after a liability order

Action	What it means
Take it from your wages	Your employer pays the debt straight from your pay
Take it from your benefits	Deductions from Employment and Support Allowance, Income Support, Jobseeker's Allowance, Pension Credit or Universal Credit
Send bailiffs	Enforcement agents can take your belongings if there is no other way to get the money
Take you to court	You can be sent to prison for up to 3 months if the court decides you do not have a good reason for not paying

Steps to take now

Read every letter. Note the amount, the date and what the council is asking for.
Contact your council straight away. Explain what has happened and offer what you can afford. Councils can help, for example by spreading payments over 12 months instead of 10.
Check if your bill is right. Are you getting every discount you qualify for? Living alone gets 25% off. Some people, such as full-time students, are not counted.
Apply for Council Tax Reduction if you are on a low income or get benefits. It can cut your bill by up to 100%. You can apply if you own your home or rent, and whether you work or not.
Keep paying what you can while you sort it out, and keep copies of all letters and payments.

What to include when you contact the council

Your Council Tax account number (it is on your bill)
Your income and the bills you must pay
A realistic amount you can pay each month
Any reason the bill may be wrong, such as a missed discount

If you live outside England

This guide covers England. In Wales and Scotland, ask your council how it collects unpaid Council Tax, as the rules can differ. Northern Ireland has domestic rates instead of Council Tax.

Free help

You do not have to deal with this alone. Citizens Advice can help you for free with Council Tax debt and with talking to your council.

If you have missed the deadline

It is still worth acting. Contact the council even after a liability order has been made. The sooner you agree a plan, the less likely it is that bailiffs or court action will follow. If enforcement agents contact you, speak to the council and get free advice at once.

Related guides

Where this comes from

Get it done

This takes you to the official service, which is free to use.

Council Tax arrears help

Common questions

Can I go to prison for Council Tax debt?

In England you can be sent to prison for up to 3 months if a court decides you have no good reason for not paying.

Can the council take Council Tax from my benefits?

Yes. It can claim from ESA, Income Support, JSA, Pension Credit or Universal Credit.

Can I get help paying my bill?

You may get Council Tax Reduction if you are on a low income or claim benefits.

Official sources

1.Council Tax arrears (GOV.UK)www.gov.uk/council-tax-arrears
2.Council Tax: paying your bill (GOV.UK)www.gov.uk/council-tax/paying-your-bill
3.Apply for Council Tax Reduction (GOV.UK)www.gov.uk/apply-council-tax-reduction

Checked against GOV.UK on 6 October 2026

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