In case it could be useful to someone: Your employer isn't a debt collector. Send them this and follow through if they don't cease.. [Your Name] [Your Address] [City, Postcode] [Date] To: [Employer's Name / HR Department] [Company Name] [Company Address] Subject: Formal Notice – Unlawful Wage Deductions for Alleged Council Tax Arrears Dear [Employer's Name], I write to formally put you on notice that any deductions from my wages relating to alleged council tax arrears claimed by [Council Name] are unlawful unless and until the council provides clear and lawful evidence of their entitlement to enforce such deductions. Legal Framework Governing Wage Deductions 1. The Requirement for a Legally Executed Liability Order In Leighton v Bristow and Sutor [2023], the High Court reaffirmed that enforcement actions, including wage deductions, cannot proceed without a valid and properly executed Liability Order issued by a Magistrates’ Court. Such an order must: • Be properly executed, bearing the court’s official seal and the signature of an authorized officer; and • Clearly specify the liability in question. Without a valid Liability Order meeting these statutory requirements, any attempt to enforce the alleged debt is rendered unlawful under the Council Tax (Administration and Enforcement) Regulations 1992. 2. Employer Obligations Regarding Wage Deductions Under the Employment Rights Act 1996 (Section 13), deductions from an employee’s wages are only lawful if: • Required by statute; or • Made with the express consent of the employee. In this case, the statutory basis for deductions hinges entirely upon the existence of a valid Liability Order. Without such an order, deductions are unlawful, as established in Southfield v British Telecommunications plc [1998] IRLR 18. Employers must also act reasonably to verify the lawfulness of deductions. As stated in Cambridge and County Developments (Contractors) Ltd v Hughes [1973] QB 522, an employer is under a duty to investigate the validity of any purported statutory authority before acting on it.