below are debts that must be paid as a priority and are therefore considered as an essential expenditure item in calculations to determine how much you can afford to pay your unsecured creditors. Mortgage payments are classed as an essential expenditure item so provision for these are made ahead of unsecured credit repayments. Council Tax (If a bailiff has visited and entered the property or the arrears are already under arrangement) Secured Loans (current) Mortgage and Mortgage arrears (currently still owning the property) Car Finance (currently still owning the vehicle) Any Form of High Court Action (not county court ) Court fines or Parking fines Rent arrears (current) Utility bills (with current provider) Debts in other people's names Loans with a guarantor unless the guarantor is entering the plan or IVA New lines of credit to which no contractual payments have been made or it's under 3 months since the credit agreement was signed. Logbook loans (as secured on a vehicle) Accounts with Perfect Homes, Brighthouse and Crazy Georges (As they will reclaim the goods if payments not received) FLM Loans (these are guarantor loans) Warrior Loans (HM Forces Loan will be taken out of service persons salary) Student loans Income tax bills Business Debts (If the business is still trading) Any goods on HP you have not made at least 3 months payments towards Any fine or penalties imposed by a court Liabilities arising under an order made in a family or domestic court action such as CSA claims