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  

You do not need to attend the court hearing unless you have a legal defence against the issue of a liability order. The magistrates will hear the case whether you attend or not. 

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 

The council has issued an attachment of earnings order because you have not paid your council tax by the date shown on your bill and the Magistrates Court have granted a liability order against you. 

It is a legal document that is sent to your employer which requires them to take money from your wage to pay your outstanding council tax bill. Your employer can also take an extra £1 for each deduction for their administration costs. 

We can send a maximum of 2 orders at any one time, and you will be issued with a copy of each order. 

We ask your employer to start making deductions as soon as possible. You will need to ask them when this will be if you are unsure. 

The amount of the deductions are not set by the Council but by the Government that provides a table of percentage deductions from your net income. Council Tax Deduction Table. 

The amount deducted is calculated based on a percentage of your net pay as detailed in the tables below. 

Weekly earnings 

Monthly earnings 

No. An attachment of earnings order is a legal document. Your employer must make deductions, or they could be prosecuted. 

The Council can send your employer a maximum of two Attachments of Earnings Orders if you owe more than one Council Tax debt. The second Attachment of Earnings Order may be deducted at a lower rate than the first.  

No. Once an order has been sent it will not be stopped unless you pay the outstanding amount in full or the deductions, we receive are insufficient. We will not arrange alternative payment with you at this stage. 

If you pay the amount in full you must contact us so that we can arrange for the order to be stopped. 

 Contact us.  You must contact us if you are suffering severe financial hardship due to the attachment. You need to provide an offer of payment with evidence of your financial situation. The following evidence will enable us to consider an alternative payment arrangement, you will be required to provide, proof of your household income and expenditure and your last 3 months bank statements 

These can be submitted through our online Income & Expenditure form,  which is provided on the Apply4Online portal. 

If you change jobs, you must tell us of your new employment details. 

If you are no longer working, you must contact us to discuss your situation. You may be entitled to some benefit to help you pay your bill. You will also be able to discuss payment of the outstanding amount and stop any further recovery action. 

If you think the amount on the order is wrong, or that the order should not have been sent, you should contact the council immediately 

If you require further information regarding the attachment order please use the guide available Attachment of Earning Guidance Notes 

Yes. The deduction is worked out using your net earnings and will take into account any reduction or increase in pay. 

No. 

No, but your employer can make deductions from contractual maternity pay. 

If you have received a letter, visit, or telephone call from one of the enforcement agencies we deal with, you must contact them straight away, to pay what you owe. They may be able to make an arrangement with you to spread the payment of your outstanding balance over a longer period of time.  

If your Council Tax account has been passed to an Enforcement Agent, you must contact them directly.  Once a liability order has been issued and the case is passed to enforcement, the Council can no longer intervene or recall the case unless: 

• The debt has been sent in error, or
• You are able to pay the full balance (including enforcement fees) immediately. 

Enforcement Agents are legally instructed to collect the outstanding debt on our behalf. 
If you do not communicate with them, additional fees may be added, and they may take further action to recover the balance. 

If you believe the enforcement action is incorrect, please contact us with evidence so we can review the case. 

All Enforcement Agents have a dedicated Welfare Team and will be able to take account of your individual circumstances. 

If the Enforcement Agent cannot collect the Council Tax, the debt will be returned to us to consider other recovery options. These may include bankruptcy, committal to prison or a charging order against your property. 

Enforcement agents in England and Wales are legally authorised under the Tribunals, Courts and Enforcement Act 2007 (Schedule 12) and the Taking Control of Goods Regulations 2013 to seize and sell goods to settle outstanding debts. 

• Compliance Stage – £75: This fee is charged to the debtor when the Council instructs Enforcement Agents to collect an unpaid debt. 
• Enforcement Stage – £235: This fee is incurred upon the first visit from the Enforcement Agent. 
• Sale/Disposal Stage – £110: This fee is charged if the Enforcement Agent makes a subsequent visit with the intention of removing goods for sale.  

Please note, an additional fee of 7.5% will be applied to any balance over £1,500.  

Marston Contact Details  

For postal payments, send a postal order, cheque or banker’s draft made payable to ‘Marston’ to the address above. Ensure your name and the reference number are written on all correspondence and, if sending payment, on the reverse of the postal order, cheque, or banker’s draft to clarify what the payment is for.  

Bristow & Sutor Contact Details