If the bailiffs have returned the Liability Order endorsed as'no effects' and the Council has not been able to collect the money in any other way, the Council can ask the Magistrates to consider sending you to prison for non payment of Council Tax.
A committal summons (Pdf 35kb) will be issued and at the court hearing, the Magistrates will decide whether you have deliberately refused or neglected to pay and enquire into any other reasons there may have been for non-payment.
They will enquire into your means for the period between the date of the original liability order and the present time and you must be prepared to give full details of your income and expenditure at this hearing.
If you do not attend this hearing, a warrant for your arrest may be issued.
You can get independant advice from the following organisations: