Council Tax was introduced into law by the Local Government Finance Act 1992 and local authorities have a statutory duty for the billing and collection of Council Tax.
Liability
Liability for Council Tax is decided in line with the Local Government Finance Act 1992. This Act sets out a Council’s rights to demand council tax to fund services and who is liable to pay.
Your liability to pay is set out by the following legislation:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
The above legislation covers the liability to pay, the billing of and recovery of Council Tax. Legislation is considered law and binding, made by an elected Parliament on behalf of the whole country.
Proof the debt exists
The issuing of the Council Tax bill creates the debt and is specified in Council Tax (Demand Notices) (England) Regulations 2011
Provide a true bill under Bills of Exchange Act
Council Tax is not a charge for specific or individual services but a tax which is distributed to pay for essential services provided to the community.
Contracts/Requirement of a ‘wet ink’ signature
Council Tax is created by statute and not collected under any contract; it is a tax collected by local authorities under the legislation referred to above and not a contract. Therefore, we do not need a signature, your consent or an agreement from you for Council Tax to be lawful.
Any references to the Companies Act, Contracts Act, Bills of Exchange Act, or other Acts regarding companies or contracts is irrelevant.
Other Documents containing a signature
Summonses are issued by the Council with the permission of the Magistrates Court. They no longer require a signature from the Court. Previous case law has clarified that either a rubber stamp or an electronic signature is valid for a court signing a summons. The Magistrates’ Courts (Amendment) Rules 2019
The Council Tax (Administration and Enforcement) Regulations 1992 do not require a written Court issued Liability Order. The Leighton v Bristow & Sutor case refers to extracts from a “court list” paired with a signature certifying the number of Liability Orders made and this satisfies the High Court to conclude Liability Orders have indeed been made. The full transcript is available on;
VAT invoice
Council Tax is a statutory local tax and is deemed outside of the scope of VAT regulations by HMRC, and we will not provide VAT invoices.
State if we are company or corporation
Maldon District Council is a local authority within the public sector established under the Local Government Act 1972 and we do not hold a company number.
Freeman of the Land
There are many internet sources which contain misleading information and incorrect advice relating to ‘freeman of land’ defences, which refer to alleged rights under common law or law relating to contracts. The correct legislation is freely available from the government website Legislation.gov.uk There have been instances of ‘Freeman of the land’ defences not paying Council Tax. In extreme cases, this had led to Court proceedings and a prison sentence.
If you don’t pay
Anyone who does not pay their Council Tax will have recovery action taken against them, which may include additional costs.
Contacting us
While we do our best to answer all relevant enquiries about Council Tax, we will not respond to lengthy enquiries that focus on hypothetical arguments or that have no legal basis which use our resources at the expense of other taxpayers.
Legal Advice
If you have any concerns over the charging of your council tax, please seek proper legal advice. Find out about where you can get free advice if you are struggling to pay or about qualified lawyers in our area, from the Law Society