Stop Walker Love Sheriff Action

Stop Walker Love Council Tax Debt Recovery in Scotland

If Walker Love have written to you or visited about council tax arrears, it is natural to feel worried, but it helps to understand exactly who they are and what they can and cannot do. Walker Love are one of Scotland’s long-established firms of sheriff officers, and they collect council tax debt on behalf of local councils. This page is a complete guide to who they are, the enforcement they can use, the fees they can charge, and, most importantly, how to deal with the debt and stop or avoid a wage arrestment.

How we can help:

• We speak to Walker Love on your behalf
• We ask them to hold action while a plan is put in place
• We negotiate with your council
• We help arrange an affordable payment plan, or a suitable debt solution
• Free, confidential help – with no obligation

Watch: how sheriff officer action works and how to stop a council tax wage arrestment.

Who are Walker Love?

Walker Love are a long-established firm of messengers-at-arms and sheriff officers operating across Scotland. The business is a third-generation family firm that traces its roots to George Walker in Glasgow in 1946. It took its present name in 2006, when the long-standing Walker firm merged with HM Love & Co, and it expanded again in 2009 with the acquisition of James Reid & Sons. Its principal office is at 16 Royal Exchange Square, Glasgow, G1 3AB. Walker Love’s associated debt-recovery company, W L Recoveries Limited (formerly Walker Love Recoveries Limited), is registered in Scotland under company number SC084578.

Sheriff officers are officers of the court, not private bailiffs (bailiffs operate in England and Wales, not Scotland). Walker Love hold court commissions to act in all six sheriffdoms in Scotland, so they can operate anywhere in the country, and they are a member firm of the Society of Messengers-at-Arms and Sheriff Officers (SMASO). Today the firm has around 32 sheriff officers and field staff working from six service centres, and it collects debt for local councils as well as clients in the public sector, housing, utilities and financial services. It is also part of the Connexx international enforcement network.

Walker Love offices in Scotland

Walker Love operate from six service centres across Scotland and hold commissions to act in every sheriffdom, so they cover the whole country. Their offices are:

Because they hold commissions across every sheriffdom, Walker Love can carry out enforcement in any part of the country, whichever council the debt is owed to.

How to contact Walker Love

If contacting Walker Love directly feels daunting, we can speak to them on your behalf with your permission.

Why have Walker Love contacted me?

Walker Love become involved once council tax has gone unpaid and your council has obtained a summary warrant from the sheriff court. The usual path is:

1. You miss a payment and the council sends a reminder, usually giving you 7 days to catch up.
2. If it is not paid, you can lose the right to pay by instalments and the full year’s balance can become due.
3. The council applies to the sheriff court for a summary warrant, which adds a statutory 10% to the amount you owe.
4. Walker Love serve a charge for payment, a formal 14-day demand.
5. If it remains unpaid, they can carry out enforcement (diligence), most commonly a wage arrestment.

You can read the full collection process on our council tax debt advice page. Importantly, you can make an offer of payment at any stage, and doing so early gives you the most options.

What enforcement can Walker Love use?

A summary warrant authorises several forms of diligence. Acting for your council, Walker Love can use the following to recover council tax arrears.

Earnings arrestment (wage arrestment)

An earnings arrestment, or wage arrestment, is where your employer takes money directly from your wages until the debt is paid. The amount is set by law, and you can see how much in our wage arrestment calculator. Before an earnings arrestment can start, you must have been sent a Debt Advice and Information Package within the previous 12 weeks. This is the most common action Walker Love take for council tax, and it is exactly what can be stopped, removed or avoided.

Bank arrestment

A bank arrestment freezes money in your bank or building society account, including joint accounts. A protected minimum balance is kept safe, and funds above that can be applied to the debt. If a bank arrestment would leave you unable to meet essential costs, get advice quickly.

Attachment of goods

An ordinary attachment only allows sheriff officers to attach goods kept outside your home, such as items in a driveway, yard, garage or business premises, not the contents of your home. It also requires a charge for payment to have been served and the 14-day period to have passed. Certain items are exempt, including tools and equipment needed for your work (up to £1,000) and a vehicle you reasonably need (up to £3,000). A mobile home that is your only or main residence is also protected.

Exceptional attachment order

To enter your home and remove goods, Walker Love would need an exceptional attachment order from the sheriff court. This is rarely granted and only in specific circumstances. Even then, they can only take non-essential items, they can only attend between 8am and 8pm, and they cannot enter if the only people present are under 16 or do not understand what is happening. Essentials such as beds, bedding, basic furniture, cookers, fridges and clothing are always protected.

Other diligence

A summary warrant can also authorise a money attachment (of cash on non-residential premises) and, for larger or longer-standing debts, the council could consider an inhibition against property or sequestration (bankruptcy). For business rates, bankruptcy can be considered where arrears are more than £3,000 and other methods have failed. For ordinary council tax arrears, a wage arrestment is by far the most common step.

What fees and charges can Walker Love add?

There are two separate things to understand: the statutory surcharge added to your council tax, and the sheriff officer fees for the enforcement work.

First, when your council obtains a summary warrant, a statutory surcharge of 10% of the outstanding council tax is added to what you owe (Local Government Finance Act 1992, Schedule 8). This is separate from, and on top of, the sheriff officer fees below.

Second, Walker Love’s sheriff officers can charge fees for the diligence they carry out. These fees are set by law, not by the firm, under the Act of Sederunt (Fees of Messengers-at-Arms and Sheriff Officers), and they are the same for every sheriff officer firm in Scotland. The figures below are the current statutory fees, in force from 22 March 2024. Many fees have two rates: a lower rate where the officer has a shorter distance to travel, and a higher rate for a longer distance.

Serving documents and arrestments (including a charge for payment, an earnings arrestment or a bank arrestment):

Attachment of goods:

Attachment of vehicles and heavy machinery:

Auction, removal and possession of goods:

Other charges:

These are the maximum statutory fees a sheriff officer may charge, set by the Act of Sederunt (Fees of Messengers-at-Arms and Sheriff Officers) and in force from 22 March 2024. They are reviewed periodically, so it is worth checking the current figures. Dealing with the debt promptly is the best way to keep these charges to a minimum.

How to stop Walker Love action

The best way to deal with Walker Love is to tackle the council tax debt behind their involvement. Depending on your situation, the main routes in Scotland are:

Not sure which is right for you? See our wage arrestment solutions overview, or get in touch and we will talk it through.

What to do if Walker Love contact you

1. Do not panic, and do not ignore it. Walker Love have limited powers, but the debt will not disappear on its own.
2. Ask for identification. A genuine sheriff officer carries a red ID booklet signed by the sheriff clerk, and you are entitled to see it.
3. Note the details. Take down how much they say you owe and which council the debt is for, so you can check it is correct.
4. Do not agree to anything you cannot afford. A defaulted arrangement often leads straight to a wage arrestment.
5. Get advice and put a plan in place. A payment arrangement, Debt Arrangement Scheme or trust deed is what makes the action stop.

How to complain about Walker Love

If you are unhappy with how Walker Love have treated you, complain to the firm first, in writing, at complaints@walkerlove.com, or to the Compliance Manager at 16 Royal Exchange Square, Glasgow, G1 3AB. If your complaint is not resolved, you can escalate it to the Sheriff Principal at your local sheriff court, or to the Society of Messengers-at-Arms and Sheriff Officers (SMASO), which represents sheriff officers in Scotland.

Other debts Walker Love collect

As well as council tax, Walker Love collect other debts using similar enforcement powers, including business rates (non-domestic rates), benefit overpayments, housing and rent arrears, utility debts, and a range of commercial and consumer debts for private-sector clients. Whatever the debt, the same principle applies: understanding your rights and dealing with it early gives you the most options.

Walker Love at a glance

Frequently asked questions

Where to find free, impartial information

As well as speaking to us, you can check your rights with these independent, official sources:

• mygov.scot – Sheriff officer powers and your rights (Scottish Government)
• Citizens Advice Scotland – Powers of sheriff officers
• National Debtline – Council tax arrears (Scotland)
• Sheriff officer fees – Act of Sederunt (current figures, 2024)
• MoneyHelper – Dealing with debt (government-backed)

Dealing with a different firm? See our guide to Scott & Co sheriff officers, or browse all our sheriff officer guides.

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