If you do not pay your Council Tax and a liability order has been granted by the Magistrates’ Court, the Council may take further recovery action. This page explains the types of action that may be used, what they mean, and any fees that could apply.
Further recovery action
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Enforcement action
If your Council Tax remains unpaid, your debt may be passed to enforcement agents (sometimes called bailiffs).
Enforcement agents can:
- Visit your property to request payment
- In some circumstances, take control of goods to recover the debt
Statutory enforcement fees apply, including an initial £75 compliance fee. Additional charges may be added if further action is required.
Enforcement agent fees (statutory charges)
These fees are set in law, apply across England and Wales, and are added to your debt by enforcement agents when recovering unpaid Council Tax.
Enforcement fee stages
| Stage | Fee | What this stage involves |
|---|---|---|
| Compliance stage (first notice) | £79 | Added when the enforcement agent sends a Compliance Notice, usually by letter. The notice asks you to contact them to pay the debt or agree a payment plan. This stage gives you the opportunity to resolve the matter before any visit takes place. |
| Enforcement stage | £247 plus 7.5% of any debt over £1,900 | Applies if you do not respond to the Compliance Notice. An enforcement agent may visit your property to collect payment or take control of goods. You will receive written notice of the visit. The fee is added whether or not you are at home. |
| Sale or disposal stage | £116 plus 7.5% of any debt over £1,900 | Applies if the agent removes goods for sale or starts preparing for sale, such as arranging transport or auction listings. The fee is charged even if goods are not ultimately sold, for example if payment is made at the last moment. |
Our enforcement agents
Portsmouth City Council currently instructs the following enforcement agencies to recover unpaid Council Tax.
Dukes Bailiffs Limited
- Visit the Dukes Bailiffs website
- Telephone: 01785 825500
- Email: enquiries@dukeslimited.co.uk
- Address: Dukes Bailiffs Limited, 44–54 Orton Lane, Wolverhampton, WV1 0NW
Marston Holdings
- Visit the Marston Holdings website
- Telephone: 0333 320 1822
- Email: contact@marstonholdings.co.uk
- Address: Marston Holdings, PO Box 324, Rossendale, BB4 0GE
Other recovery methods
In some cases, the Council may use other legal methods to recover unpaid Council Tax instead of, or as well as, enforcement agents.
Deductions from benefits
If you receive certain benefits, such as Jobseeker’s Allowance or Pension Credit, the Council can ask the Department for Work and Pensions (DWP) to deduct a fixed amount directly from your benefit payments each week.
This usually happens when previous attempts to resolve the arrears have not been successful. Deductions continue until the balance is cleared or your circumstances change. This method avoids further enforcement action while allowing regular repayments.
Attachment of earnings
If you are employed, the Council can apply for an attachment of earnings order. This means your employer must deduct a percentage of your wages each payday and send it to the Council.
Employers are legally required to comply. The amount deducted depends on your income level and continues until the debt is paid in full.
Charging order (securing the debt against your property)
If Council Tax arrears remain unpaid, the Council may apply to the court for a charging order against your property.
This does not mean you lose ownership of your home. However, the debt must be repaid if the property is sold or transferred. Charging orders are usually considered only when other recovery methods have failed and there is equity in the property.
Insolvency proceedings
For debts over £1,000, the Council may begin insolvency proceedings. This could result in:
- Bankruptcy (for individuals), or
- Winding‑up proceedings (for companies)
Insolvency is a serious step and can affect your credit rating, assets, and financial circumstances for several years. It is normally used only when all other recovery options have been exhausted.
Committal proceedings (last resort)
If all other recovery methods have failed, the Council may apply to the court for committal proceedings.
You will be required to attend court and explain your financial situation and why the Council Tax has not been paid. If you do not attend, the court may issue a warrant for your arrest.
The court may:
- Set a payment arrangement, or
- If non‑payment is found to be due to wilful refusal or culpable neglect, impose a custodial sentence of up to 90 days
Committal is always treated as an absolute last resort.
What do “wilful refusal” and “culpable neglect” mean?
Wilful refusal
Wilful refusal is when someone can afford to pay their Council Tax but chooses not to.
This means the person:
- Has the money to pay
- Understands the bill must be paid
- Deliberately decides not to pay
It is an intentional decision, not a mistake or oversight.
Culpable neglect
Culpable neglect is when someone does not deliberately refuse to pay, but their lack of responsibility causes the debt to build up.
This may include:
- Ignoring bills or reminders
- Not prioritising essential payments
- Poor money management
- Failing to take reasonable steps to deal with arrears
In simple terms, the person could have paid some or all of the bill if they had acted responsibly, but their behaviour shows they did not take the matter seriously enough.