Part of: UK Council Tax 2026 — Complete Guide → Council Tax Arrears 2026 — Recovery Process, Enforcement & Help
TL;DR: Enforcement agents (bailiffs) can be instructed by billing councils to recover Council Tax debts after a liability order is granted under the Local Government Finance Act 1992. Their powers and fees are strictly governed by the Tribunals, Courts and Enforcement Act 2007 and the Taking Control of Goods Regulations 2013. MHCLG monitors enforcement practice across English councils and publishes guidance on vulnerable resident protocols. There are three fee stages: compliance (£75), enforcement (£235 plus percentage), and sale/disposal (£110 plus percentage). Bailiffs cannot force entry on a first visit and cannot take exempt items.
Last reviewed: 27 April 2026
The Legal Framework for Enforcement Agents
Enforcement agents (the term "bailiff" remains in common use) operating on Council Tax debts work under the Tribunals, Courts and Enforcement Act 2007, the Taking Control of Goods Regulations 2013, and the Taking Control of Goods (Fees) Regulations 2014.
The Council Tax (Administration and Enforcement) Regulations 1992 permit billing councils to use enforcement agents once a liability order is granted. Enforcement agents must be certificated - they hold a certificate issued by a county court judge confirming they are authorised to act in this role.
The Three Fee Stages
Enforcement agent fees are fixed by the Taking Control of Goods (Fees) Regulations 2014. There are three stages, each adding fees:
Compliance stage (£75 flat fee): When the enforcement agent is first instructed, they send you a compliance notice giving you 7 days to pay the full debt (including fees). This letter triggers the £75 compliance fee. Paying in full at this stage keeps total fees at £75.
Enforcement stage (£235 plus 7.5% of debt over £1,500): If you do not pay at the compliance stage, the enforcement agent attends your property. Attending triggers the £235 fee plus the percentage element. On a £2,000 debt: the percentage is 7.5% × (£2,000 - £1,500) = £37.50, so the enforcement fee is £272.50.
Sale or disposal stage (£110 plus 7.5% of debt over £1,500): If goods are listed and a Controlled Goods Agreement is breached, or goods are removed and sold, the sale stage fee applies.
Total maximum fee structure: On a £2,000 debt, if all three stages are reached: £75 + £272.50 + £147.50 = £495. Fees are added to the debt.
What Enforcement Agents Can Do
Peaceful entry: An enforcement agent can enter through an unlocked door or open window - through peaceful means only on the first visit. "Force" is not permitted on a first residential visit.
Controlled Goods Agreement (CGA): The enforcement agent lists goods of sufficient value (more than the debt and fees combined, after removing exempt items). You sign a Controlled Goods Agreement acknowledging the listed goods. You retain possession and can use the goods, but cannot sell or dispose of them without the agent's consent.
Removal and sale: If you breach the CGA (for example, by selling listed goods or failing to pay as agreed), the agent can return and remove the listed goods for sale at auction.
Return visits: After the first visit, the agent can re-enter by peaceful means. They may also be able to enter through a door they have previously entered.
What Enforcement Agents Cannot Do
Force entry on first residential visit: Enforcement agents cannot force entry to a residential property on the first visit. They must gain access through peaceful means (for example, through an unlocked door or open window). If no peaceful entry is possible, the compliance stage technically continues.
Enter when only certain people are present: Enforcement agents must not proceed if only a child under 16 is present at the property, or if only a vulnerable adult (someone who appears significantly mentally ill, disabled without another adult present, or similarly vulnerable) is present.
Take exempt goods: The following are exempt from being listed or taken:
- Items necessary for satisfying basic domestic needs (beds, basic furniture, cooking equipment, white goods for basic domestic use)
- Items belonging to people other than the debtor (including a partner's possessions)
- Trade tools and equipment up to £1,350 in value (for someone in employment using these in their work)
- Clothing
- A debtor's primary vehicle, in some circumstances
Take more than is necessary: The agent can only take goods whose value reasonably covers the debt and fees.
The Vulnerable Person Protocol
The Taking Control of Goods Regulations 2013 include protections for vulnerable people. If an enforcement agent arrives and encounters a situation involving vulnerability - a person with a serious mental health condition, a disabled person without another adult present, a person in obvious distress - they are required to pause and report back to the creditor (billing council).
If you or another person at the property is vulnerable, say so clearly to the agent. Ask them to pause and contact the billing council. Keep notes of what is said.
Billing councils that are members of professional bodies (CIVEA - the Civil Enforcement Association) are subject to additional professional standards on vulnerability.
How to Deal with Enforcement Agents
Verify identity: Ask to see the agent's certificate of authorisation and identification. A certificated enforcement agent can provide these. You can verify the agent's name against the register of certificated enforcement agents maintained by Her Majesty's Courts and Tribunals Service.
Check the fees: The fees being charged must match the schedule in the Taking Control of Goods (Fees) Regulations 2014. If fees are wrong, note this and raise it as a complaint.
Do not pay at the door without a receipt: Always get a written receipt for any payment made. Do not hand over cash without receiving documentation.
Contact the billing council directly: Even at the enforcement stage, contacting the billing council's revenues team (rather than dealing solely with the enforcement agent) sometimes enables a payment arrangement to be established and the enforcement agent's action paused. Billing councils have significantly more flexibility than enforcement agents in negotiating realistic payment terms.
Seek debt advice: StepChange, Citizens Advice, and National Debtline can advise on your rights when dealing with enforcement agents and sometimes liaise with the billing council on your behalf.
The Controlled Goods Agreement Explained
When enforcement agents visit your property at the enforcement stage, they may seek to establish a Controlled Goods Agreement (CGA). Understanding this process reduces unnecessary anxiety about what it means:
What happens: The enforcement agent walks through the property (accessible areas) and identifies goods that are not exempt and whose combined value exceeds the debt and fees. They list these goods on a form.
The goods remain with you: After listing, the goods stay at your property. You continue to use them normally. The CGA is a legal hold - you cannot sell, give away, or deliberately damage listed goods.
Payment under the CGA: The CGA typically includes a payment schedule. If you pay according to the schedule, the agent does not need to remove anything.
Breach of the CGA: If you break the terms of the CGA - by selling listed goods, failing to pay the agreed instalments, or moving the goods - the enforcement agent can return and remove the listed goods for auction.
The purpose of the CGA is to give the debtor an opportunity to pay while the agent secures the debt against the goods. Most CGAs are resolved through payment without goods being removed.
What "Taking Control of Goods" Means
"Controlled goods" is the legal term for goods that have been listed by an enforcement agent under the Taking Control of Goods Regulations 2013. Once listed, goods are "under the control" of the enforcement agent even while physically remaining with the debtor.
This mechanism replaced the older concept of "distraint" (or "distress"). The modern controlled goods regime provides more structured rights for both agents and debtors, including the fee structure, the Controlled Goods Agreement process, and the specific exemptions.
Your Rights During an Enforcement Visit
During an enforcement agent visit, you have specific rights:
Right to see authorisation: The agent must provide evidence that they hold a valid enforcement agent certificate and are authorised to act on the specific debt.
Right to have goods assessed correctly: Exempt goods cannot be listed. The agent must correctly identify and exclude exempt items.
Right to equal treatment: The Equality Act 2010 applies. Enforcement agents cannot treat you differently because of a disability, race, sex, or other protected characteristic.
Right to complain: If an agent behaves unlawfully - by attempting forced entry, taking exempt goods, or using threatening behaviour - you can report to the Civil Enforcement Association (if the agent is a CIVEA member) and to HMCTS (the body that issues enforcement agent certificates).
Right to seek an injunction or damages: In cases of serious unlawful behaviour by an enforcement agent (such as unlawful forced entry or taking of exempt goods), county court proceedings can be brought to challenge the conduct and seek damages.
Complaints About Enforcement Agents
If you believe an enforcement agent has behaved improperly - charged incorrect fees, attempted forced entry unlawfully, or taken exempt goods - you can complain:
1. First, complain to the enforcement agency itself.
2. If unresolved, complain to the Civil Enforcement Association (CIVEA) if the agency is a member.
3. You can also apply to the county court to challenge unlawful enforcement agent action.
The Timing of Bailiff Action: What Determines When Councils Use Bailiffs
Billing councils have discretion about which enforcement method to use after a liability order is granted and in what order. The choice between DEA, benefit deductions, and bailiffs is not random:
DEA is typically preferred first for people in employment because it is reliable (employers must comply), cost-effective for the council, and produces regular payments without the confrontation of a bailiff visit.
Benefit deductions are used where the debtor receives qualifying DWP benefits and DEA is not available (self-employed, not currently employed, etc.).
Bailiffs are instructed where DEA is not available (self-employed or unemployed with no qualifying benefits) or where other methods have not cleared the debt. Some councils also use bailiffs as a first enforcement step for certain debt profiles.
Charging orders are typically a later step, used when the debtor owns property and other methods have not produced payment.
If you are employed and receive a liability order, the billing council is more likely to attempt DEA than to instruct bailiffs as a first step. If you receive a bailiff compliance letter before receiving any notification of a DEA, it is worth contacting the billing council to clarify the situation.
Frequently Asked Questions
Can a bailiff break down my door to enter?
Enforcement agents cannot use force to enter a residential property on the first visit. They must gain access peacefully. They cannot break doors or windows to enter. If no peaceful entry is available, they may leave a compliance notice and try again.
The bailiff left a note while I was out - what does this mean?
A note left at your door is typically the compliance stage letter, triggering the £75 compliance fee. It gives you 7 days to contact the enforcement agency or billing council to pay or arrange payment. At this stage, the agent has not yet attended in person for the enforcement stage.
The bailiff wants to list my car - can they take it?
A vehicle parked at the property that is registered to and used by the debtor can potentially be listed. If the vehicle is essential for your work (a tool of trade) its value up to £1,350 is exempt. If it belongs to someone else (a partner, family member), it cannot be listed or taken - provide evidence of ownership.
I have a mental health condition - do I have special protections?
The Taking Control of Goods Regulations 2013 include vulnerability protections. If you have a mental health condition or other vulnerability, inform the enforcement agent when they contact you (by letter or in person). Ask them to pause and consult the billing council. You can also proactively contact the billing council to have a vulnerability note placed on your account, which should cause the enforcement agent to apply the vulnerability protocol.
Can I negotiate payment instalments directly with the bailiff at the door?
Enforcement agents can sometimes accept payment instalments in limited circumstances, but they are acting under instruction from the billing council and their individual discretion is limited. Negotiating directly with the billing council (bypassing the enforcement agent where possible) typically produces more flexible outcomes. Contact the council's revenues team and ask to establish a payment plan. If a credible plan is agreed, the council may instruct the enforcement agent to pause action.
How we verified this
The enforcement agent legal framework is from the Tribunals, Courts and Enforcement Act 2007 and the Taking Control of Goods Regulations 2013. Fees are from the Taking Control of Goods (Fees) Regulations 2014. Vulnerability protections are from the same Regulations and the Civil Enforcement Association's code of practice. The Council Tax (Administration and Enforcement) Regulations 1992 govern the use of enforcement agents for Council Tax. Citizens Advice publishes detailed guidance on dealing with bailiffs.
Sources & Verification
- Tribunals, Courts and Enforcement Act 2007: https://www.legislation.gov.uk/ukpga/2007/15/contents
- Taking Control of Goods Regulations 2013: https://www.legislation.gov.uk/uksi/2013/1894/contents
- Taking Control of Goods (Fees) Regulations 2014: https://www.legislation.gov.uk/uksi/2014/1/contents
- Council Tax (Administration and Enforcement) Regulations 1992: https://www.legislation.gov.uk/uksi/1992/613/contents
- Civil Enforcement Association (CIVEA): https://www.civea.co.uk/
- Citizens Advice bailiff guidance: https://www.citizensadvice.org.uk/debt-and-money/debt/bailiffs-and-creditors-collecting-debts/
- IRRV (Institute of Revenues, Rating and Valuation): https://www.irrv.net/
This article is for informational purposes only and does not constitute legal, financial, or tax advice. Council Tax rules vary by local authority and change annually. Always verify current rates and rules with your local council and gov.uk before making any decision.
