Single mum Megan Davies is an example of one of the 50 people bailiffs are targeting every day in Bristol to recover council tax arrears.

The 23-year-old was warned her belongings would be taken away if she failed to pay £90 - despite having just returned home from a week in hospital with her poorly baby daughter.

The unemployed healthcare worker, who lives in Bedminster, is one of 12,000 residents in the city called on by debt collectors every year.

Bristol City Council – whose record appears to be much worse than the national average – says calling in the bailiffs is a last resort.

But Bristol Debt Advice Centre says vulnerable people who can't pay their bills are often targeted rather than those who choose not to pay.

Ms Davies thought bailiffs would offer her some breathing space because she had just come out of hospital with her baby daughter, who had been ill with bronchiolitis.

She had simply forgotten to make the latest payment on her council tax arrears. Surely, they would give her time to pay?

No such luck, says Ms Davies, who lives with her two children, Elodie, three, and Lily, 11 months, in Honeywick Close.

"They demanded not only the £50 that was due but an extra £40, which was all I had in my bank account," said Ms Davies.

"Two bailiffs came round. In front of my children they said they would take my electrical goods, my sofa and a coffee table if I didn't pay.

"I felt really intimidated by them. If they had started taking my belongings, it would have distressed Elodie.

"They should have given me more time to pay. I had arrears of about £1,000 which I was paying off at £50 a month.

"I knew I had to pay. There was a post-it on the fridge. But Lily had got ill again - with bronchiolitis for a second time - which meant she had to go into hospital, where they could give her oxygen.

"She was very poorly. I had to go in with her for a week. She wasn't breathing properly. She wasn't feeding.

"The last thing I was thinking about was council tax arrears. But the bailiffs just didn't believe me."

In the last full financial year, 2007-08, Bristol City Council referred no fewer than 12,254 cases to the enforcement agencies.

That's 47 bailiff referrals every week day (not including weekends). A total of £2.9 million was collected.

In the first nine months of the current year, 2008-09, a total of 8,955 cases have been referred and £1.9 million has been collected.

The council – whose record of 98 per cent collections appears to be much worse than the national average – says calling in the bailiffs is a last resort.

A spokeswoman told the Bristol Post: "Bailiff activity is only ever initiated when the debtor fails to make contact with the council following a series of attempts to contact them, or if the debtor does not pay an acceptable agreed amount."

She added: "Where there are genuine financial difficulties in paying, the council will help as far as possible to work out an acceptable payment arrangement and to ensure that benefit and relief entitlements are maximised."

The firm of bailiffs involved in Ms Davies' case was not available for comment.

A Bristol City Council spokesperson said: "Ms Davies failed to maintain the payment arrangements she had with the bailiffs.

"In this situation, the bailiff company has a right to visit the property and collect the money or remove goods to the same value.

"However, the bailiffs acted sensitively and responsibly by contacting us.

"This meant we were able to agree to an extended payment arrangement being set up between Ms Davies and the bailiff company."

Councillor John Bees, executive member for transformation and resources, said: "It is really important that the council collects all council tax owed in order to reduce the burden on paying taxpayers, and to provide essential services.

"The council urges anyone who has trouble paying their council tax bill to get in touch as early as possible to discuss what support they can be provided with."

But Yvonne Parks, of Bristol Debt Advice Centre, said: "I'm not surprised by the figures because a high proportion of the people who come to us have council tax arrears which have gone to bailiffs.

"The council has no way of monitoring which accounts are being sent to bailiffs.

"That means an awful lot of vulnerable people are affected – people, for instance, with mental health problems or who don't speak English, not people who won't pay but those who can't.

"The distress this causes these people is disproportionate to the original problem of unpaid council tax."

Ms Parks said she was also concerned about bailiffs' fees – which are added to arrears bills. A first visit costs £24.50 and a second £18.

But the law allows firms to set their own "reasonable" fee for visits made by van to remove people's goods from their homes. Typically, said Ms Parks, this can be £120 a time.

Paul Harrod, Liberal Democrat prospective parliamentary candidate in Bristol North West, said: "The council needs to collect the tax that is due. No one is suggesting otherwise.

"But while a small minority will be wilfully evading paying, many of these recovery procedures are where pensioners and families fall into genuine financial difficulties."

Nationally, 172 councils – including Bristol – responded to a Freedom of Information request by the Liberal Democrats for information on the subject.

Bristol's record – admittedly, set against a range of authorities, some of which are much smaller and less likely to need to use bailiffs – was one of the worst.

Survey figures showed that more than a million people across the councils were summoned to court last year because they had failed to pay their council tax in full.

In Bristol, leading Lib Dem councillor Steve Comer said the council should consider more funding for support agencies, principally the Bristol Debt Advice Centre, of West Street, St Philips, and the Citizens' Advice Bureau.

He said: "These figures are a serious indicator of underlying problems. That clearly is a worry."

The council spokeswoman said: "Bristol City Council has a legal duty to collect council tax from its residents and it is important to point out that over 90 per cent of taxpayers settle their accounts with us without the need to involve bailiffs.

"We would urge anyone experiencing financial or other difficulties to make contact with us so that we can discuss the options and agree a suitable payment arrangement without the need to instruct bailiffs.

"Only if the debtor does not make any contact with us is a Notice of Intended Bailiff Action letter sent – and this is something we are legally required to do.

"The three bailiff companies we currently use are all professional and responsible businesses and we work closely with them so that we can monitor their performance and any complaints.

"A notice of intended bailiff action is issued if the debtor does not make contact with us.

"Bailiffs attend the property and leave a letter at the address visited on their first or second visit. We have a code of conduct which is included in their contract.

"In 2007-08 a total of 74,832 reminder letters were issued, 24,835 summonses were issued and 12,254 individual cases were referred to the bailiffs in 07/08. This represents only around 6 per cent of the total number of 179,000 council tax bills issued.

"Debts as at 31st March 08 were £8.355 million. The council continues to pursue this debt."

In South Gloucestershire a total of 3,824 cases were sent to the bailiffs in 2007-08. That led to the recovery of £1,420,588 in council tax arrears.

So far this year (2008-09) 2,419 cases have been referred, with £1,008,119 recovered.

In North Somerset the council referred 6,210 cases to bailiffs in 2007-08 and 7,887 so far this year.

A spokesman said: "We have a duty to collect as much council tax as possible and at 98.65 per cent our collection rate is one of the best in the country.

"We offer help to those having difficulty in paying and will take appropriate action against those persistent non-payers who are able to pay but don't.

"Uncollected council tax is a burden on the council tax payer."