I know this is an old thread, but it comes up in google when searching for this information.

The above poster is not quite right, Sheriff Officers CAN gain entry to your home (amongst other powers) when they are acting on behalf of the crown, eg collecting a council tax debt. No additional court orders are required.

This is probably a very — if not the most — common reason for Sheriff Officers chasing you, so it's important to mention.

What will happen if I don't pay my council tax arrears?

 

Once a summary warrant has been issued, if you do not make arrangements to pay your council tax arrears the sheriff officers have powers to get the money from you by:

 

• arresting your earnings
  
• freezing your bank accounts
  
• taking money from your bank accounts
  
• removing belongings from your home and selling them.