The law says the authority must send you a "Final Notice" or a "Reminder" by post to your current address before making an application to a Magistrate for a Liability Order against you.
Regulation 23(1) of the Council Tax (Administration and Enforcement) Regulations 1992 provides for a mandatory "reminder notice" to be sent before commencing enforcement action, or, in the alternative, Regulation 33(1) provides a "Final Notice".
The council must send either a Final Notice OR a Reminder. Not both.
Make a formal complaint giving the above regulations. If the council admits sending them to the wrong address or a previous address, then that is evidence they have not complied with the above regulations. See Section 7 of the Interpretation Act 1978.
The bailiff should have notified the council when they traced you to your current address. Instead, they jumped straight to enforcement, which is incompatible with guideline 12 of the Taking Control of Goods: National Standards 2014.
Paragraph 7(1) of Schedule 12 of the Tribunals Courts and Enforcement Act 2007 says:
Enforcement agents may not take control of goods unless the debtor has been given notice.
Regulation 6(1) of the Taking Control of Goods Regulations 2013 says:
Notice of enforcement must be given to the debtor not less than 7 clear days before the enforcement agent takes control of the debtor's goods.
If you have been visited or charged for enforcement without being given notice, then everything that follows is invalid. The enforcement fees are also invalid as well. Regulation 3 of the Taking Control of Goods (Fees) Regulations 2014 states the fees regulations only apply when the bailiff used the Schedule 12 enforcement procedure. Enforcement fails because of a breach of Paragraph 7(1) of that Schedule.
You can make a formal complaint and ask the council to comply with Regulation 6 and withdraw from enforcement action until seven days clear has passed.
It is the practice of bailiff companies to say they sent the Notice of Enforcement by post, and you have to "contact Royal Mail". If the bailiff company is unable to give a tracking number, then it is unable to show what time the notice has been given. See Paragraph 7(3) of Schedule 12 which states:
The enforcement agent must keep a record of the time when the notice is given.
If you have not been given a Notice of Enforcement, the bailiff cannot recover enforcement fees from you. Regulation 3 of the Taking Control of Goods (Fees) Regulations 2014 states:
These Regulations apply when an enforcement agent uses the Schedule 12 procedure.
If you are fobbed off with excuses, then bring an action in the courts under Paragraph 66 of Schedule 12, which states:
This paragraph applies where an enforcement agent breaches a provision of this Schedule.
It is the practice of many councils to rebuke claims that no statutory final notice or a reminder was received. You can make a sworn statement of truth before a solicitor or Commissioner of Oaths and the council should revoke the liability order and cancel the bailiffs.
If your address on the liability order is wrong, ask the council to quash the liability order with the magistrates court under Section 82 of the Local Government Act 2003. If the council does not comply, you can ask the Local Government Ombudsman to intervene.
If the original council tax debt is more than 6 years old, the liability order is unenforceable because the debt falls under the operation of Section 9 of the Limitation Act 1980.
Otherwise, stop enforcement action by making a simple letter clearly marked "Formal Complaint".
Ignore any reply you get from the bailiff company. Post it on the forums if you would like it explained. Remember to redact your personal details.
If your formal complaint is not resolved or the reply is not marked "Final Resolution" and fails to address your complaint, then start a new formal complaint and ask the authority to pay you £120 for wasting your time.
If still unresolved, ask the Local Government Ombudsman to intervene under Section 26 of the Local Government Act 1974.
See their bailiff complaints fact sheet and state that this is a time-critical matter needing early remedy.
If the bailiff is acting under a liability order with the wrong address, you may apply to the court for an injunction under Paragraph 66 of Schedule 12. This requires solicitor assistance. Contact me.