From time to time, we receive requests from various groups or people who believe they are bound only by statute laws they consent to. Being a member of one of these groups (for example - Freeman on the Land, Magna Carta, or a person that relies on archaic or repealed laws), does not exempt you from paying Council Tax.
Liability for Council Tax and to pay Council Tax is determined by the Local Government Finance Act 1992 and The Council Tax (Administration and Enforcement) Regulations 1992 respectively. These statutes, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations, sets out our rights to demand Council Tax to fund services and who is liable to pay.
Your liability for Council Tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with us. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
There are many misleading articles and templates online regarding the legality of Council Tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as defence against Council Tax liability based on contract, consent and common law.
If you are liable to pay Council Tax, you must make your payments. If you fail to pay Council Tax then we will take action against you.
While we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to respond to lengthy enquiries that focus on hypothetical arguments that have no basis in statute.
The legislation that covers council tax is freely available from the government website Legislation.gov.uk including:-
Local Government Finance Act 1992
Council Tax (Administration and Enforcement) Regulations 1992
Council Tax (Demand Notices) (England) Regulations 2011