Wigan Council uses certified Enforcement Agents to recover unpaid Council Tax where earlier recovery attempts have not been successful. For Business Rates, recovery through enforcement is carried out only by external Enforcement Agencies acting on the Council’s behalf.
Enforcement action is always a last resort. Wherever possible, we will work with you to agree affordable payment arrangements and help you access support.
If you have received correspondence about enforcement action, please read the information below carefully.
Important information
If the letter you have received is from Wigan Council, it relates to Council Tax enforcement only. This page explains what it means and what you need to do.
If the letter you have received is from an external Enforcement Agency, it will relate to either Council Tax or Business Rates. You should follow the instructions provided by that agency. Their contact details will be included on their letter.
Make a payment
You can make a payment at any time to reduce or clear your balance. Paying early can help you avoid enforcement action and additional costs.
Struggling to pay?
If you are experiencing financial difficulty, we want to help.
We may be able to:
- Agree an affordable payment arrangement
- Review or change an existing arrangement
- Check whether you qualify for Council Tax discounts, exemptions or reductions
- Refer you to Income Maximisation and Welfare Support.
If you have received a Liability Order for Council Tax, you may be required to provide information about your income and circumstances.
Visit struggling to pay your Council Tax? to find out how we can support you.
When enforcement action may be used
Once a Liability Order has been granted by the court and you have not paid or agreed a suitable payment arrangement with us:
- Council Tax debts may be referred to the Council’s internal recovery team or to an external Enforcement Agency
- Business Rates debts may be referred to an external Enforcement Agency.
Before any enforcement visit takes place, a formal Notice of Enforcement must be issued.
Notice of Enforcement and time to act
A Notice of Enforcement gives you time to pay or agree a payment arrangement before an Enforcement Agent can visit.
Notice periods from 1st May 2026
The minimum notice period is 14 clear days.
For non-business debts, a recognised debt advice provider can request that enforcement action is delayed. Where such a request is made, the notice period will be extended up to a maximum of 28 clear days.
This extra time is intended to allow you to seek advice and resolve your debt without a visit taking place.
Enforcement stages
Enforcement action follows three statutory stages:
Compliance stage
- Issue of the Notice of Enforcement
- Handling contact, payments, or correspondence.
Enforcement stage
- An Enforcement Agent may visit to take control of goods.
Sale or disposal stage
- Goods are removed and sold (used only in limited circumstances).
Statutory enforcement fees (from 1st May 2026)
The Taking Control of Goods (Fees) Regulations set the fees that apply to enforcement action. These fees are fixed by law and cannot be changed locally.
Stages and fees
| Fee stage | Fixed fee | Additional fees (debts over £1,900) |
|---|
| Compliance stage |
£79 |
No additional fee |
| Enforcement stage |
£247 |
7.5% of any amount over £1,900 |
| Removal/disposal stage |
£116 |
7.5% of any amount over £1,900 |
Additional percentage fees apply only to the part of the balance above £1,900.
Fees are added only if enforcement progresses to the relevant stage.
What Enforcement Agents can do
Enforcement Agents are regulated by law and must be certificated by the court.
They may:
- Take control of goods to cover the value of the debt and enforcement fees
- Attend anywhere in England and Wales
- Attend between 6am and 9pm, unless an exception applies.
All Enforcement Agents wear body worn cameras in line with national guidance.
Visit our Closed Circuit Television (CCTV) webpage for further information regarding the council’s use of body worn cameras.
Goods that cannot be taken
Enforcement Agents cannot take certain items, including:
- Fixtures and fittings
- Goods on hire purchase or rental agreements
- Tools, vehicles and equipment needed for work (up to legal limits)
- Essential household items such as clothing, bedding, furniture and basic appliances
Only goods belonging to the person or business named on the Liability Order may be taken.
Further recovery options
Council Tax
In some cases, other recovery options may be considered, including:
- Attachments of earnings or benefits
- Bankruptcy proceedings
- Committal proceedings, considered by the Magistrates’ Court only as a last resort.
Business Rates
Business Rates debts are treated as business debts, and recovery options may include:
- Insolvency or winding up proceedings, where appropriate.
Each case is considered on its own circumstances.
Free and independent debt advice
You can seek free, independent advice from:
A recognised debt advice provider can request an extension to the compliance stage notice period on your behalf.
We are committed to working with you to resolve any arrears in a fair and proportionate way and can offer tailored support based on your circumstances. If you are subject to recovery action, please contact us at the earliest opportunity so we can discuss a manageable payment arrangement.