Taking control of goods
Taking control of goods is the legal process bailiffs use to secure your belongings against a debt. It is set out in detail by law, and knowing the steps tells you what they can and cannot do next.
In short
- Bailiffs work under Part 3 and Schedule 12 of the Tribunals, Courts and Enforcement Act 2007, and the regulations made under it.
- Goods are usually taken control of by a controlled goods agreement, which you sign. Your belongings stay with you.
- Break that agreement and, after 2 clear days' notice, they can use reasonable force to get back in. No court warrant is needed.
- Goods cannot be sold until at least 7 clear days after removal, and must normally go to public auction.
“Taking control of goods” is the formal process by which an enforcement agent secures your belongings against a debt. It does not necessarily mean anything is taken away. Most of the time, your belongings stay exactly where they are, but they become legally bound to the debt.
The process has been set out in law since 6 April 2014, when it replaced the old law of “distress”. The rules are detailed and strict, and a bailiff who breaks them can be made to put things right.
The law bailiffs work under
For council tax, a council can use enforcement agents once it has a liability order. From then on, everything the agent does is governed by the following.
| Law | What it does |
|---|---|
| Tribunals, Courts and Enforcement Act 2007, Part 3 and Schedule 12 | The Act itself. Creates the power to take control of goods and sets out the procedure |
| Taking Control of Goods Regulations 2013 | The detailed rules: notice, hours, entry, exempt goods, vehicles, sale |
| Taking Control of Goods (Fees) Regulations 2014 | The fixed fees, and how payments are applied |
| Certification of Enforcement Agents Regulations 2014 | Who can act as an enforcement agent, and how they are certificated by the county court |
| Taking Control of Goods (Miscellaneous Amendments) Regulations 2026 | From 1 May 2026: higher fees, 14 clear days’ notice, 28 with a debt adviser |
| Council Tax (Administration and Enforcement) Regulations 1992, regulation 45 | Lets a council use the Schedule 12 procedure once it has a liability order |
On top of the law, every firm accredited by the Enforcement Conduct Board must follow its standards, in force since January 2025. They are not law, but a firm that breaks them risks its accreditation. Among other things, they require agents to wear body-worn video and firms to keep the footage for at least 90 days.
Schedule 12, paragraph by paragraph
Schedule 12 to the 2007 Act is where the procedure lives. These are the parts that matter most if you have a council tax debt.
| Paragraph | What it means for you |
|---|---|
| 7 | No goods can be taken control of unless you have been given notice first |
| 8 | There is a time limit: 12 months from the notice, which a court can extend once |
| 9 to 11 | Only your goods can be taken, from premises the agent can lawfully enter or from the highway, and never exempt goods |
| 13 | The four ways of taking control of goods (see below) |
| 14 | The agent can enter, without a warrant, premises where you live or trade, but only by a door or usual way in |
| 16 | The agent can re-enter to inspect or remove goods already taken control of |
| 17 to 20 | When reasonable force can be used. For council tax, never to get into your home the first time. But after a broken controlled goods agreement, and notice, it can be used to re-enter |
| 37 to 44 | Sale: for the best price, normally at public auction, and only after a minimum period and notice |
| 50 | What the sale money pays for. Anything left over comes back to you |
| 60 | Someone who owns goods that were taken can claim them through the court |
| 66 | You can take the agent to court for breaking the rules, and claim damages |
| 68 | Obstructing an agent, or interfering with controlled goods, is a criminal offence |
The whole process, step by step
England and Wales. Cases passed to a firm before 1 May 2026 use the old fees and a 7 clear day notice.
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Before any bailiff
Liability order
The magistrates’ court confirms the council tax is owed. Without one, bailiffs have no powers.
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Passed to the firm
Notice of enforcement
The firm’s first letter. This is the compliance stage: nobody has visited yet.
Compliance fee added: £79
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At least 14 clear days
The cheapest time to act
No visit is allowed until this has passed. Sundays and bank holidays do not count. A debt adviser can ask for 28 clear days.
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First visit
Enforcement stage
An agent comes to your home, between 6am and 9pm.
Enforcement fee added: £247, plus 7.5% of anything owed above £1,900
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At the visit
Taking control of goods
Usually by a controlled goods agreement, or by clamping a vehicle.
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At least 7 clear days after removal
Sale at public auction
Only if goods have been removed and the debt is still not paid.
Sale fee added: £116, plus 7.5% above £1,900, plus auction costs
There is a time limit running through this. An agent must take control of goods within 12 months of the notice of enforcement. A court can extend that, once, if there are good reasons for the delay.
The four ways goods can be taken control of
Paragraph 13 of Schedule 12 allows four methods.
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A controlled goods agreement
You sign a list of goods and agree a payment plan. The goods stay with you. By far the most common method.
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Securing goods where they are
For example locking items in a room or outbuilding at the premises.
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Securing goods on the highway
Almost always a vehicle, with a wheel clamp. It cannot be towed away for at least 2 hours after clamping.
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Removing goods
Taking them away to be stored and sold.
Whichever is used, the agent must give you a written notice listing what has been taken control of, and an inventory of the goods.
Controlled goods agreements
A controlled goods agreement is a written agreement under which:
- specific items are listed as being under the agent’s control
- the items stay with you, and you can go on using them
- you agree not to sell, move or give away any of them
- you agree a payment plan for the debt and fees
The goods are still yours in everyday terms, but they are now legally tied to the debt.
Why signing one is a serious step
Before you sign, an agent collecting council tax cannot force their way into your home. After you sign, that changes. If you then miss a payment under the agreement, the agent can come back in, and can use reasonable force to do it.
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At the visit
You sign a controlled goods agreement
Listed goods stay with you, but are now legally under the agent’s control.
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Later
A payment is missed
Selling or moving listed goods also breaks the agreement, and can be a criminal offence.
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At least 2 clear days
Notice of re-entry
The agent must tell you in writing that they intend to come back in.
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On re-entry
Reasonable force can be used
For example a locksmith, to get in and inspect or remove the listed goods. No court warrant is needed.
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At least 7 clear days after removal
Sale
At public auction, after notice of the sale.
Sale fee and auction costs added
In practice, “reasonable force” usually means a locksmith, not a broken door, and force can never be used against a person. But this is the one way a locksmith can lawfully end up at the door of someone who owes council tax, and it only exists because an agreement was signed and then broken.
Never sign a controlled goods agreement with a payment plan you cannot keep up. An agent may push for a figure well above what you can afford. Refusing leaves you in a far better position than signing and then missing a payment.
Before you sign, check the list
The agreement must list the goods. Read the list carefully, and object on the spot to anything that:
- is not yours, because it belongs to a partner, housemate, lodger or child
- is on finance or hire purchase, because you do not own it until the final payment
- is exempt: see what bailiffs can and cannot take
- is valued unrealistically
Ask for a copy of the signed agreement and the inventory before the agent leaves. You are entitled to one.
If someone else signed
An agreement should be made with the person who owes the debt, or with someone they have genuinely authorised to act for them. If someone else in your home signed something, write to the firm straight away, explain, and ask for the agreement to be set aside.
Valuation, removal and sale
Valuation
Goods taken control of must be valued. The agent can do it, in writing, or use a qualified independent valuer. You are entitled to a copy of the valuation.
Removal
If goods are removed, you must be given written notice saying what was taken and where it is being kept. Removed goods must be looked after properly while they are stored.
Sale
- Goods cannot be sold until at least 7 clear days after they were removed, unless you agree.
- You must be given notice of the sale at least 7 clear days before it happens.
- Goods must be sold for the best price that can reasonably be got, normally at public auction. Another method, such as private sale, needs a court order.
The sale money is used to pay the auction costs, then the fees and the debt. Anything left over must be paid to you. If someone else jointly owned an item, they must be paid their share first.
Very few council tax cases get as far as a sale. Second-hand household goods fetch very little, and removal is expensive and slow. Vehicles are the real exception, because they are easy to take and worth something.
If goods belong to someone else
Only the debtor’s goods can be taken. If goods belonging to someone else were taken control of, the owner should write to the firm straight away, saying which items are theirs and giving evidence, such as a receipt, finance agreement, bank statement or V5C.
If the firm will not accept it, the owner can apply to the court to decide, under paragraph 60 of Schedule 12. See what bailiffs can and cannot take for how to make the claim.
Offences, and your right to put things right
The Act works in both directions.
It is a criminal offence to:
- intentionally obstruct an agent who is lawfully acting, or
- intentionally interfere with goods that have been taken control of, for example by selling or hiding a car that has been listed
If the agent breaks the rules, you can take them to court under paragraph 66, and claim damages for any loss. That includes things like entering unlawfully, taking exempt goods, or selling goods without the proper notice. See bailiff rights and powers for how to complain.
If you have already broken an agreement
Do not wait. Contact the firm, explain what has changed, and put a revised offer in writing. At the same time, write to your council and ask it to take the account back from the enforcement agents. It can do so at any point, and is more likely to where there is real hardship or vulnerability.
Questions people often ask
Does “taking control” mean they take my things away?
Usually not. Most goods are taken control of by a controlled goods agreement, and stay with you. Removal is uncommon, apart from vehicles.
Can they force their way in if I do not sign anything?
Not for council tax. Without an agreement that you have broken, they cannot use force to get into your home.
Do they need a court warrant to come back in after I break an agreement?
No. After a broken payment plan under a controlled goods agreement, and at least 2 clear days’ written notice, they can re-enter using reasonable force.
How long do I have before my things are sold?
At least 7 clear days after removal, with at least 7 clear days’ notice of the sale. In practice, contact the firm and your council immediately. A sale can be stopped by paying or agreeing a plan, but not once it has happened.
What happens to any money left after a sale?
It must be paid to you, after the debt, the fees and the auction costs.
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