Recover unpaid council tax through a liability order

Revenues (council tax and business rates): Recover unpaid council tax through a liability order. Starts when: Instalments are missed. Steps: Issue a reminder; Issue a final notice; Summons; Seek the liability order at the magistrates' court; Choose recovery. Done when: The liability order is recorded and the recovery method chosen. Rules that apply: Council Tax (Administration and Enforcement) Regulations 1992 Part VI.

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