Council Tax FAQs
Statutory Law
The requirement then to pay Council Tax is determined by legislation. The council’s duty and authority to levy, collect and enforce Council Tax is governed by statute as opposed to a common law fiduciary duty. It is not governed by any contract and there is no requirement for those subject to Council Tax to agree or consent to the payment of Council Tax before it must be paid.
You do not have the choice of whether you are liable for council tax, as liability is determined in accordance with the statutory law.
The authority to charge council tax comes from the Local Government Finance Act 1992. The legislation covering council tax is freely available from the Government Legislation website, including:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
The council will start recovery action if you withhold council tax, which will incur additional costs. In extreme cases this could lead to a prison sentence or the forced sale of your home.
If you have any concerns over the charging of council tax, please seek proper legal advice from a solicitor or through an independent advice provider such as Citizens Advice, rather than relying on internet sources, before withholding payment.
Signed Contract
We sometimes receive correspondence from residents referring to the Companies Act, Contracts Act, Bill of Exchange Act or other acts stating that council tax is a contract and requires signatures, indicating an agreement between parties and this is incorrect and is not relevant.
There does not need to be a contract or agreement to be in place because council tax liability does not arise from a contractual relationship or agreement between the parties. Council tax is a tax in respect of dwellings.
Freeman of the Land
The council often receives letters and emails from members of the public who use freeman of the land, and other similar type views, to argue that citizens are only bound by statutes when they have consented to be bound by them. This is wrong. Contract law and alleged rights under common law are not the same as statute law relating to the administration and collection of council tax.
As a council tax payer you do not have a choice as to whether you are liable for council tax, and calling yourself a ‘freeman’, or using freeman argument, will not exempt you from paying council tax.
Validity of a Court summons
A summons for non-payments does not need a wet ink signature, Court stamp, or Court seal to be valid. The signature (which can be electronic) of the Magistrate, Justices' Clerk, or Legal Advisor who issued it, needs to be on the summons.
There is no requirement for a printed name to be supplied (if the position of the issuing authority is provided).
This is outlined under rule 109 of the Magistrates Courts Rules 1981.
There is no statute which authorise or prevents a council preparing a summons on the court’s behalf.
Under Section 51 of the Magistrates Court Act 1980 (external website) a person can apply to the Magistrates Court for a summons. If it is granted, it is customary that the person applying drafts their own summons, which in the case of the council tax is the local authority.
Validity of a Liability Order
There is no requirement for the liability order:
- to be sealed by a court stamp.
- feature a signature of a court official. It can be issued with the typed name of the Justices’ Clerk or senior HMCTS manager who authorises the order on behalf of the Court even if the order was issued by the Magistrates.