Challenges to the legality of Council Tax
Common questions and additional information
The council has a responsibility to bill and collect Council Tax, but this does not mean it introduces a fiduciary relationship (a situation in which one person justifiably places confidence and trust in someone else and seeks that person's help or advice in some matter).
Here are the most common questions or requests we receive about the legality of Council Tax:
Provide an autographed lawful contract with you, with both of our/my signature(s)
Council Tax is not collected or due under a contract, it is a tax collected by the council as a public authority under the legislation already referred to. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.
A variation of this question is ‘Please provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me.’ Again, this is inconsequential, as there hasn’t been an exchange of contracts or agreement. Neither is required for the levy and recovery of Council Tax.
Provide evidence that I am lawfully obliged to pay Council Tax
If your property is in the Council Tax list maintained by the Valuation Office Agency and you are liable for the property then you will be responsible for the payment of the Council Tax on the property.
The hierarchy of who is considered to be the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement of this is not necessary.
Provide evidence that you have the lawful and contractual authority to use the legal fictional name of “XXX” for the purposes of making money
The Local Government Finance Act 1992 provided that billing authorities are to bill and collect Council Tax.
Buckinghamshire Council’s creation from 1st April 2020 was confirmed in The Buckinghamshire (Structural Changes) Order 2019.
Provide confirmation the debt exists lawfully
The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax: it is a tax, not a contract.
Provide documents containing a wet ink signature
A signature is not necessary for the billing of Council Tax.
Summonses are issued by the Council with the permission of the Magistrates Court. They no longer require any signature to be applied to them. Further information can be found in The Magistrates’ Courts (Amendment) Rules 2019.
I’m a Freeman on the Land and am not liable
Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which to ignore. The legislation relating to Council Tax will still apply to you. Case law confirms that this is not a valid reason to not pay Council Tax – Manchester Magistrates’ Court Vs McKenzie (2015).
Provide a true bill that complies with the Bills of Exchange Act 1882
The council follows and complies with the requirements of the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
Provide proof that you have acted correctly when issuing a summons and obtaining a Liability Order and have not acted in place of the Court
Recovery procedures relating to non-payment of council tax can be found in the Local Government Finance Act 1992 and The Council Tax (Administration and Enforcement) Regulations 1992.
When payment is not made as billed on the demand notice, recovery notices are issued by the Council. Prior to issue of a summons, the Council provides a complaint list of debtors to the Clerk of to the Magistrates Court and requests permission to issue summons and begin the process of obtaining a Liability Order. Once the Clerk has confirmed agreement to issue, by signing the Council complaint application, summonses are issued to cases where there is still a debt outstanding.
The summons itself contains the court date, time and address of the hearing. The summons asks you to contact the Council if you have any reason to believe that the outstanding balance is incorrect. This is so that we can look at your account and make any necessary adjustments. It also allows us to try to make a payment arrangement so that further recovery action is not required.
On our website you can find:
Liability Order hearings are heard before Magistrates appointed by His Majesties Court and Tribunals Service or a District Judge. They are not members of the Council and act independently.
The Liability Order hearing is known as a “bulk hearing” as the Magistrates are presented with a list containing all the names of the debtors, addresses, and balances outstanding, that the council wishes a Liability Order and costs to be granted for.
You may appear in Court to dispute that you owe the debt and request that a Liability Order is not granted. If you do not appear, the application will be made in your absence.
Although many council tax cases may be listed for one hearing , each person on the list is a separate case and the Magistrates can decide not to award individual Liability Orders or individual costs.
Once the hearing has been concluded, the Magistrates sign two copies of the Liability Order schedule, they retain one list and return the other to the council to hold. There is no individual Liability Order document issued to each debtor once the order is granted.
Obtaining the Liability Order allows the council to continue with further recovery action to recover the unpaid council tax under the legislation.
If a liability order is granted without my presence, consent and opportunity to bring all of the above to the attention of those concerned and involved I will have no choice but to seek lawful advice with regards to proceeding with a claim for fraud against those involved
If you have a dispute regarding the granting of a Liability Order against you then you need to take this up with the Magistrates Court. You will need to explain why you feel Buckinghamshire Council has not followed the correct process and apply for your liability order to be set aside.
Where a liability order was granted, I require a copy of the liability order
The granting of a Liability Order is a legal process and is not a document in itself. The council notifies everyone who has a Liability Order made against them in accordance with the legislation.
Provide your VAT details/provide a VAT invoice
Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.
State whether you are a company or a corporation. I have a DUNS number for Buckinghamshire Council
Buckinghamshire Council is a local authority within the Public Sector and does not have a company number.
Companies House is the Government body that maintains company information within the UK. Any references given to Buckinghamshire Council by third party companies based overseas who use their own references for their own credit purposes are not indicative that the council is a company.
Please evidence where I have given my consent authorising Buckinghamshire Council to hold my data
The council does not require consent to process data that is necessary for the performance of a task carried out in the public interest or in exercise of a function conferred by an enactment or rule of law. The billing and collection of Council Tax is a function conferred on the council by the legislation stated previously. Please see Article 6 (c) and (e) of the UK GDPR legislation.
Provide evidence of which companies Buckinghamshire Council has shared personal data with
The council will share details of liability orders with debt collection agents in order to recover monies owed to it. Personal data may also be shared to detect or prevent fraud. Further information about data sharing can be found at:
I only accept legitimate communication through a recognised official service that needs to be sent following universal postal union convention rules. I do not accept any other forms of communications. This includes bailiff action, using private organisations, hand delivered or electronic notices
You should not ignore Council Tax communications as Buckinghamshire Council will take legal action to recover unpaid Council Tax