An attachment of earnings order is one method the council may use to recover unpaid council tax.
To obtain an attachment of earnings order, the council applies to a magistrates's court for a summons directing the person to appear before the court and explain why the council tax has not been paid. If non-payment is proved, the court issues a liability order for the council tax payable and the costs incurred by the council in obtaining a liability order.
Once the council has a liability order, we may decide that an attachment of earnings order is the best way to recover the amount owed. The order is issued to the employer of the person who owes the council tax, and a copy is sent to the debtor.
The employer must then deduct the amount owed from the debtor's earnings and forward it to the council.
For full details, including what to do if you are no longer the employer of the debtor and how to calculate deductions, see Attachment of Earnings - A Guide for Employees, (PDF) published by HM Courts Service. Pages 35-49 and the calculation tables on pages 47-49 are particularly relevant.
01722 434222
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Pennyfarthing House
18 Pennyfarthing Street
Salisbury
Wiltshire
SP1 1HJ
Telephone:
01722 434222
Fax:
01722 434430
email:
revs&bens@salisbury.gov.uk...
Postal address:
Pennyfarthing House
18 Pennyfarthing Street
Salisbury
Wiltshire
SP1 1HJ