Council Tax: Attachment of Earnings Order

We should always decline to fill out the form the council send out after the liability order notice asking for your financial circumstances.

The Adult Court Bench Book (June 2020) [https://www.judiciary.uk/wp-content/uploads/2020/06/Adult-Court-Bench-Book-June-2020-1.pdf ]states on page 78 “These are adversarial proceedings between the council and the debtor, so the council must show a prima facie case before the court conducts a means enquiry.”

So the onus is on the council to prove that the debt is owed, and then it is up to the court to make enquiries about your income and expenditure etc. So you don’t have to complete the form the Council sends you after their fake court case, despite the warning they print on it that not completing the form is a criminal offence – and so that warning in itself is illegal, quite apart from any other consideration.

However, they may get your employer’s details from HMRC and go to them directly. This is, of course, a breach of the Data Protection Act 2018.

An AOE order for council tax is always made by the council; it has nothing to do with a County Court. They do this with the authority of The Council Tax Regulations 1992:

Making of attachment of earnings order:
37.—(1) Where a liability order has been made and the debtor against whom it was made is an individual, the authority which applied for the order may make an order under this regulation to secure the payment of any outstanding sum which is or forms part of the amount in respect of which the liability order was made. https://www.legislation.gov.uk/uksi/1992/613/regulation/37/made

We have already established that there is no Liability Order; only a fraudulent Notice of Liability Order. In addition, the memorandum of entry in the magistrates court (public record of a court issued liability order) is required. Without the memorandum of entry, there has been no correct procedure, and no liability order exists. DSAR the court for a copy of the memorandum of entry.
Then ask your employer for a copy of the court issued liability order on which they have based their decision to make deductions from your salary. If there isn’t one, which we know there isn’t, you can discuss the legality of the deductions.

You can write to your employer quoting this legislation:

Your employer can refuse to take money from your wages with a reasonable excuse. The excuse is that he will put you into financial hardship if they made deductions directly from your wages.

Employment Rights Act 1996, Section 13 – The right not to suffer unauthorised deductions

56. (3) It shall be a defence for a person charged with an offence under paragraph (2) to prove that he took all reasonable steps to comply with the order.
    https://www.legislation.gov.uk/uksi/1992/613/regulation/56/made 



Subsection 1 – an employer shall not make a deduction from wages of a worker employed by him unless:

(a) the deduction is required or authorised to be made by virtue of a statutory provision or a relevant provision of the worker’s contract, or
(b) the worker has previously signified in writing his agreement or consent to the making of the deduction.

The Attachment of Earnings Act 1971 states that only courts can issue an attachment of earnings orders. Councils/Local Authorities are not courts and are specifically prohibited from acting as such.

Additionally: https://www.legislation.gov.uk/ukpga/1996/18/part/II/crossheading/deductions-by-employer
14 (6) Section 13 does not apply to a deduction from a worker’s wages made by his employer with his prior agreement or consent signified in writing where the purpose of the deduction is the satisfaction (whether wholly or in part) of an order of a court or tribunal requiring the payment of an amount by the worker to the employer.

It says above ‘an order of the court’ not an order of the council. An attachment of earnings application should be made to a court using an N337 form. Ask the council, court, and your employer for a copy – there won’t be one as the County Court isn’t issuing it, the council is doing so unlawfully.

There is no statutory provision for a local council to order deductions from earnings, the only way for such a company to legally or lawfully order such dedications is to first obtain a Liability Order from a court, followed by a court issued Attachment of Earnings Order.

Applying a deduction from earnings without a valid court issued Liability Order pursuant to the Attachment of Earnings Act 1971 would constitute an unlawful deduction from wages and a breach of the Employment Rights Act 1996.

The Council Tax (Administration and Enforcement) Regulations 1992 (Regulation 32 and 38 to 42 to justify issuing an attachment of earnings to an employer, they must first have a Liability Order (they have a FAKE one ).

Because the whole Council Tax enforcement is based on a LIE since there is no LIABILITY ORDER. All the employer has to do is ask to see the court documents backing up the Council’s request for an Attachment of Earnings. There simply is NONE.

So go to the County Court and ask them for a copy of all judgments against you, the Council one will not be listed. That should be enough evidence to motivate your employer to request the court documents from the Council.

The Adult Court Bench Book (June 2020) states p. 111, 24 re Attachment of Earnings Orders: The monies deducted must be sent to the court.

Anyone suffering from an AOE should not only demand to see the paperwork sent to their employer but check that the paperwork asks that the deducted amounts are sent to a court and not to the Council.

AOE Summary


There must be a memorandum of entry at the Magistrates Court for the Liability Order.

The court must notify you of the Liability Order, and the Attachment of Earnings (AOE) order.

The AOE must be issued by the court, not the council.

Your employer will have to defend the deductions taken. If your employer cannot provide the court order, then the deductions amount to theft.

You can make a claim through the county court (small claims) for all the deductions.

However, I would first report the theft online to get a crime reference. Report the most senior Director. At the company registered office.

Send a Letter Before Action (LBA) to your employer, naming the Director, and the company.

You can also add the cost of the claim to the amount being claimed.

Further information here: www.youtube.com/watch?v=4VpS54g9E1M and https://youtu.be/JAxudG32QL8

EXAMPLE ATTACHMENT OF EARNINGS LETTER TO EMPLOYER

Attachment of Earnings
This needs to be amended to suit, use the whole thing, use just bits of it, or use it and add to it… but most of all use your initiative.

Strictly Private and Confidential.

Date:

Re: (Alleged) Attachment of Earnings Order

Dear (name) in the position of (……..) for (Company name),

We are writing to you regarding a document that was sent to Mrs ………… at the above address dated (………). The document has been placed on file pending future Legal proceedings.
Whilst the foregoing document purports to be an “Attachment of Earnings Order”, we have some serious concerns about its validity. We are in fact perplexed by the ambiguous claims made in the document sent on behalf of ……………. Council, all of which are unsupported by any physical presentable material evidence; meaning these claims are fraudulent in nature and are therefore Chargeable Criminal Offences.

We note that there is no named individual at the bottom of the document. The action of there being no name on the document means that no living man or woman has taken legal responsibility for the content of the document sent on behalf of ……… Council; this very act renders the document void and therefore non-legal and unusable in law under current legislation.

The representatives acting on behalf of ………. Council are potentially engaging in deliberate deception and acts of fraud.
We draw your attention to the following: –
The Companies Act 2006
“44 Execution of documents.
(1) Under the law of England and Wales or Northern Ireland a document is executed by a company-
(a) By the affixing of its common seal, or
(b) By signature in accordance with the following provisions.
(2) A document is validly executed by a company if it is signed on behalf of the company-
(a) By two authorised signatories, or
(b) By a director of the company in the presence of a witness who attests the signature.
(3) The following are “authorised signatories” for the purposes of subsection (2)-
(a) Every director of the company
(b) In the case of a private company with a secretary or a public company, the secretary (or any joint secretary) of the company.
(4) A document signed in accordance with subsection (2) and expressed in whatever words, to be executed by the company, has the same effect as if executed under the common seal of the company.”

The legal effect of the statute is that documents and deeds must be signed on behalf of the company by a director in the presence of a witness, or by two authorised signatories. Without adherence to these provisions, no contracts can be considered duly executed by a company and their terms are therefore legally unenforceable, as was clearly implied when the Court of Appeal endorsed the view of Lewison J in the case of Williams v Redcard Ltd [2011]:
“For a document to be executed by a company, it must either bear the company’s seal, or it must comply with s.44, In order to take effect as if it had been executed under seal. Subsection (4) requires that the document must not only be made on behalf of the company by complying with one of the two alternative requirements for signature in s.44 (2): it must also be “expressed, in whatever words, to be executed by the company. That means that the document must purport to have been signed by persons held out as authorised signatories and held out to be signing on the company’s behalf. It must be apparent from the face of the document that the people signing it are doing something more than signing it on the company’s behalf. It must be apparent that they are signing it on the company’s behalf in such a way that the document is to be treated as having been executed “by” the company for the purposes of subsection (4), and not merely by an agent “for” the company.”

It is important to note that the representatives of ………. Council have made a claim that they are exempt from the Companies Act 2006. We further note that we see no material evidence to support such a claim.

We now draw your attention to the following: –
There is no recognisable legal means to respond to a demand for payment without a signed bill, see Bills of Exchange Act 1882 which is based on a pre-existing commercial
contract, arrangement, or agreement; no standing commercial contract, arrangement, or agreement between MRS ……………. and …………. Council exists. If MRS …………… or any third party were to willingly comply with the demand for payment without a commercially recognised bill, then MRS …………… or the third party will have knowingly given consent and conspired to a commercially fraudulent action. This in turn would make MRS …………… or the third party culpable under current regulation for that action. MRS ………… will not knowingly create that liability or that culpability.

Profiteering through deception is an act of fraud. See Fraud Act 2006. Insisting or demanding payment without a pre-existing commercial arrangement which is based on presentable fact in the form of a commercial agreement is an act of deception. Payment is a commercial activity.

We further draw your attention to the following: –
Fraud Act 2006
“Section 4, Fraud by abuse of position.
(1) A person is in breach of this section if he-
(a) occupies a position in which he is expected to safeguard, or not to act against, the financial interests
of another person,
(b) dishonestly abuses that position, and
(c) intends, by means of the abuse of that position-
(i) to make a gain for himself or another, or
(ii) to cause loss to another or to expose another to a risk of loss.
(2) A person may be regarded as having abused his position even though his conduct consisted of an omission rather than an act.

Given the facts listed above it is clear that the representatives of ………. Council believe for some obscure reason that they are able to force their will upon others; this is categorically not the case, as the CEO of ………… Council is about to realise.

We now enclose an Affidavit of Truth and Statement of Fact by Baron David Ward (please see attached), and we highly recommend that you read it repeatedly until you fully understand its content.

Within its pages lies the truth that first the consent of the governed MUST be acquired before an Act or a Statute or ANY rule, guideline, regulation etc coming from HM Parliaments and Governments PLC can be enforced legally and lawfully.

The Affidavit has been served on all the MPs in office, Police Chief Constables, Secretary of the State and many others and it has not been rebutted to this very day and therefore stands as fact ‘on and for the record’.

If any individual, group or company or any individual, group or company acting on behalf of another individual, group or company were to lawfully be able to enforce their will on another without a legally binding contractual agreement in place this would be an Act of Terrorism and we would be living in a state of tyranny where people would be carrying on like dictators at will whenever it suited; and someone in the position of (manager/CEO) for …..(Name of your workplace) should be able to comprehend this, and if he/she chooses to comply with the alleged “Attachment of Earnings Order”, especially without any personal first-hand knowledge to its legitimacy then he/she would be guilty by his/her own actions of Conspiring with Fraud and could be incarcerated for an indefinite term.

Now that you are aware of these facts, if you (managers name) in the position of CEO/manager for (company) were to ignore the facts that Acts and Statutes and anything from the Government or their subordinates is not Law and that each and every individual’s consent by way of a formal contract that is entered into by all parties wholeheartedly, willingly, showing clear offer and acceptance and full disclosure and signed in wet ink by all parties, would be Premeditated Fraud and Malfeasance in a Public Office at the very least and you would be liable to answer to your actions and the crimes that they are, either by way of 7-10 years incarceration for the fraud, the latter for multiple instances of and 10- 25 years for Malfeasance in the Office, or Commercial Charges to the same degree.

These crimes are extremely serious, and you must take time and consideration before you act on this correspondence.
“Ignorance is no defence”
“We are all responsible for our own actions”
We await your response and do hope that we can resolve this matter amicably.
All correspondence will be kept on file.
Without ill will, vexation, in sincerity and honour.

ATTACHMENT OF EARNINGS TEMPLATE LETTER 2

Dear Council CEO,

I currently have an Attachment to my earnings, to pay off my council tax arrears for account number ######, the amount being taken out of my pay to cover the attachment is putting me and my family into financial difficulty whereby I am finding it difficult to pay other household bills, typically my rent/mortgage and utility bills!

The plight I am in is in direct contravention of Article 25 of Universal Declaration of Human Rights which state:-
ARTICLE 25 RIGHT TO AN ADEQUATE STANDARD OF LIVING
“Everyone has the right to a standard of living adequate for the health and well-being of himself and of his family, including food, clothing, housing and medical care and necessary social services, and the right to security in the event of unemployment, sickness, disability, widowhood, old age or other lack of livelihood in circumstances beyond his control.”

Also, the amount being taken out of my pay is in contravention of Article 23 Subsection 3 which states :-
ARTICLE 23 RIGHT TO WORK(subsection 3)
“Everyone who works has the right to just and favourable remuneration ensuring for himself and his family an existence worthy of human dignity.” I would ask that you as CEO of my council suspend the AOE, as is written in section 6, subsection 1, which states:
HUMAN RIGHTS ACT 1998 SECTION 6 (1)
“It is unlawful for a public authority to act in a way which is incompatible with a Convention right.”

So as I may come to a suitable arrangement to pay off my council tax with affordable payments, so my Human Rights are not violated.

I would also like to this opportunity to apply for a section 13 A reduction as per the Local Government Finance Act 1992 which states,:-
LOCAL GOVERNMENT FINANCE ACT 1992 SECTION 13 A
“Where a person is liable to pay council tax in respect of any chargeable dwelling and any day, the billing authority for the area in which the dwelling is situated may reduce the amount which he is liable to pay as respects the dwelling and the day to such extent as it thinks fit.”

To bring my council tax to a more affordable level, whereby I can live with human dignity as per the Human Rights Act.

I look forward to your reply.
Yours Faithfully
Your Name.

Notice of Prosecution for Unlawful Deduction from Wages

Dear Sir,

You have not been supplied with any valid, lawful and legal court-issued documentation to support an Attachment of Earnings. According to the Employment Rights Act 1996 Section 13 (The right not to suffer unauthorised deductions) subsection (1) an employer shall not make a deduction from wages of a worker employed by him unless:

(a) the deduction is required or authorised to be made by virtue of a statutory provision or a relevant provision of the worker’s contract,
or
(b) the worker has previously signified in writing his agreement or consent to the making of the deduction.

As previously stated, I do not give my agreement or consent to making the deduction.

According to the Attachment of Earnings Act 1971, only courts can issue such orders, not private limited companies, even if they purport to be a local authority.

There is no statutory provision for a Local Council to order deductions from earnings, the only way for such a company to legally or lawfully order you to make deductions is to first obtain a Liability Order from a court, followed by a court-issued Attachment of Earnings Order.

Applying a deduction from earnings without a valid court-issued Liability Order pursuant to the Attachment of Earnings Act 1971 would constitute an unlawful deduction from wages and a breach of the Employment Rights Act 1996.

l strongly advise you to seek proper verification of this so-called order before implementing these deductions and to this end.

All rights reserved, none waived ever.