You should pay the amount of Council Tax that you owe in full, including costs as shown on the summons.  If you do this before the date of the court hearing your case will not be heard and the council will not apply for a liability order.   

Pay Council Tax

If you are unable to pay the full amount, a payment arrangement is provided on the summons.  Please note that we will continue with the application for a Liability Order; however, as long as you adhere to this arrangement, no further action will be taken, and you do not need to attend the court hearing. 

If your circumstances have changed—for example, a change of address, a reduction in income, or any other change that may affect your Council Tax—please let us know as soon as possible. You can report changes quickly and securely at: www.milton-keynes.gov.uk/council-tax 

An alternative repayment offer can be made online via MyCouncil Tax Online set up a Special Arrangement Any arrangements would normally be to the end of the financial year, and we would expect that any arrears to be paid in addition to the current year’s council tax charge.  

If you would like to request a payment plan that carries into the new financial year (after 31st March), we will need full details of your household income and expenditure before we can consider this.  Extended payment requests can be submitted through our online Income & Expenditure form, which is provided on the Apply4Online portal via the Milton Keynes City Council website. 

Further information about the Council’s Debt Recovery processes is available to read in the  Income & Collection Financial procedures  

What is not Considered a Valid Defence 

It is not a valid defence against the issue of a liability order, and you do not need to attend court if: 

• You are unable to pay the amount owed in full.
• You would like additional time to pay or are having trouble paying.
• You wish to make a payment arrangement.
• You have applied for Council Tax Support and have not received a response.
• Your Council Tax Support is incorrect.
• You are appealing against a decision regarding Council Tax Support entitlement.
• You have appealed to the council or the Valuation Office Agency about the amount of your Council Tax or your property's band.  

Valid Defences Against a Liability Order 

The magistrates are only able to consider legal defences relating to the issue of a liability order. Some common defences include:  

• The property is not entered in appropriate valuation list. 
• The Council Tax has not been properly set. 
• The Council Tax has not been billed in accordance with the legislation. 
• The amount demanded has been paid in full, including summons costs. 
• More than six years have passed since the balance became due. 
• Bankruptcy proceedings have been initiated.
• You are not the person liable to pay the Council Tax for which you have been summonsed.  

If you have a valid defence and plan to attend the court hearing, please contact the Recovery Department with your reason before the hearing.  

Email recovery@milton-keynes.gov.uk or call the Council on 01908 254060. Opening hours are 9am-5pm Monday, Thursday and Friday, and 10am-5pm on Wednesday.  

A liability order is a legal decision made by the magistrates’ court that confirms you must pay the Council Tax you owe. 

It is not a criminal record, and it does not affect your credit rating. 

A liability order gives the Council stronger powers to collect the unpaid amount. These include: 

• Asking your employer to take money from your wages
• Asking the Department for Work and Pensions to take money from your benefits
• Using enforcement agents (bailiffs) if no contact is made
• Placing a charging order on your property.
• Applying to make you bankrupt.
• Applying to the Magistrates Court for your committal to prison as a last resort if all other enforcement methods are unsuccessful. 

Court Costs and Recovery Charges Explained 

When a summons is issued, the Council is required to pay a fee of 50 pence to the Magistrates’ Court. This amount is added to the total shown on your summons. 

In addition, we apply a charge of £52.00 when a summons is issued. If a Liability Order is granted, we request the Magistrates to award a further £30.00 in costs. These charges reflect the Council’s expenses in recovering unpaid debts up to the point of obtaining a Liability Order. 

Because the level of administrative work involved in each case varies, it would be too costly to calculate a detailed breakdown for every individual case. Instead, we calculate the total cost of administering the recovery process and divide it equally across all cases. 

Our cost calculation includes staff time within the Revenues and Benefits Service, as well as associated expenses such as printing, postage, and IT systems. 

These costs are based on an estimate of the total number of summonses and liability orders expected to be issued over the course of a year. This approach avoids applying disproportionately high costs to hearings with fewer cases. 

If you would like a breakdown of how these costs are calculated, please email: recovery@milton-keynes.gov.uk