Enforcement of council tax is by way of a LIABILITY ORDER.
Bailiffs often say "warrant" because it sounds more police-like and may mislead a debtor into thinking they have a power to enter premises.
A liability order only confers a power to take control of goods. It is not authority to enter premises.
Regulation 34 of the Council Tax (Administration and Enforcement) Regulations 1992 states:
Application for liability order
34.-(1) If an amount due under regulation 23(3) or (4) is wholly or partly unpaid, or if a final notice under regulation 33 is unpaid within 7 days of issue, the billing authority may apply to a magistrates' court for an order against the person liable.
(2) The application is instituted by complaint to a justice of the peace, requesting the issue of a summons requiring the person to appear before the court to show why the debt is unpaid.
(3) Section 127(1) of the Magistrates' Courts Act 1980 does not apply, but no application may be made more than six years after the debt became due.
(4) A warrant shall not be issued under section 55(2) of the Magistrates' Courts Act 1980 in any proceedings under this regulation.
(5) If before the hearing the debtor pays both the outstanding amount and reasonable application costs, the application must be withdrawn.
(6) The court shall make the liability order if it is satisfied the sum has become payable and remains unpaid.
(7) The order shall cover both the unpaid sum and the reasonable costs incurred by the authority.
(8) If the debtor pays after the application but before the order, the court may still make an order covering just the costs if requested by the authority.
A bailiff falsely claiming to have a warrant may commit an offence under section 40(1)(d) of the Administration of Justice Act 1970, which states:
40 Punishment for unlawful harassment of debtors
(1) A person commits an offence if, with the object of coercing another to pay a debt, he-
(a) harasses the person with demands calculated to cause alarm, distress, or humiliation;
(b) falsely represents that criminal proceedings may be brought for non-payment;
(c) falsely represents himself as having official authority; or
(d) utters a document falsely represented to have official character which he knows it has not.
(2) An offence may be committed by concerted conduct, even if one person's actions alone would not amount to harassment.
(3) Subsection (1)(a) does not apply to reasonable and lawful actions taken to recover a debt or enforce liability.
The bailiff can be prosecuted for this offence.