There are 8 legal defences in Council Tax legislation against the issue of a Liability Order:


  1. There was no entry in relation to the dwelling in the valuation list effective for the period for which the defendant is alleged to have been liable to pay the council tax
  2. That the tax had not been properly set
  3. That the tax had not been demanded in accordance with the statutory provisions or no joint & several taxpayers notice has, where appropriate, been served
  4. That the amount demanded has been paid
  5. That more than 6 years have elapsed since the day on which the sum became due
  6. That the Billing Authority was in breach of the duty to serve notices “as soon as practicable” in the relevant year in compliance with Reg 19(1) of the Admin & Enforcement Regulations
  7. That the sum outstanding is in respect of a penalty which is the subject of an appeal or arbitration
    • £70 first failure to supply, or knowing supply false information
    • £280 second failure to supply same information
  8. That bankruptcy or winding up proceedings have been initiated

If you think that you have one of these defences, please call us straightaway on 0121 368 1155 so that we can look into it for you. We may tell you that you do not need to go to court.