The council is threatening enforcement for council tax arrears

Council tax is one of the most serious priority debts because local authorities have strong enforcement powers and can, in extreme cases, apply for committal to prison (though this is rare and requires proof of wilful refusal or culpable neglect to pay).

The enforcement process follows a fixed sequence. If you miss a payment, the council will issue a reminder. If you miss a second payment or ignore the reminder, you lose the right to pay by instalments and the full year's council tax becomes due immediately. The council will then send a final notice demanding payment.

If you do not pay following the final notice, the council applies to a magistrates' court for a "liability order." This is a relatively automatic court process — you will receive notice of the hearing but it is not a full contested hearing. Once a liability order is granted, the council can: use enforcement agents (bailiffs) to seize goods; apply for an attachment of earnings order; apply for deductions from Universal Credit or certain benefits; and apply for a charging order on your home (if you own it).

Act before a liability order is obtained if at all possible. Contact the council's council tax department directly and ask to set up a payment arrangement. Many councils have hardship funds and can reduce or defer council tax for people in genuine financial difficulty. Check whether you are entitled to a council tax reduction (formerly council tax benefit) based on your income.

If a bailiff has already been instructed, you can still negotiate directly with the council to recall the bailiff, but the enforcement costs already incurred may remain payable.