I know little about this but:
a. L might be able to obtain an order, similar to Attachment of Earnings, via a Civil Court; whereas
b. a Local Authority might have either that power or also obtain an order in Criminal Court proceedings- but not paying Council Tax is a civil (not criminal) offence, so how does the Criminal Court become involved?
JEFFREY SHAW, solicitor [and Topic Expert], Nether Edge Law*
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