R ( MORLEY ) v SURREY HEATH BC ( 2025 ) EWHC 1678 ( Admin ) is concerned with the collection of unpaid council tax pursuant to the LOGAL GOVERNMENT FINANCEACT 1992 and Regulation 34 of the COUNCIL TAX ( Administration and Enforcement ) REGULATIONS 1992 . It is held unlawful for the Council to issue a SUMMONS demanding, as a pre-condition for avoiding an Application to a Magistrates’ Court for a LIABILITY ORDER , payment of a sum derived from a calculation which included the costs of applying for Liability Orders.