Since 1993 local authorities such as Chesterfield Borough Council (the council) have been under a duty to levy and collect Council Tax for dwellings which are located within the council’s administrative area.
A 'dwelling' is essentially a property which is used as private accommodation.
People over the age of 18 who either own, rent, or otherwise occupy dwellings are usually liable to pay Council Tax, but with some exceptions.
Council Tax is not an individual contract for services between the person subject to Council Tax and the council, and pays for services to the council's area as a whole. The individuals that pay Council Tax then benefit from these services.
You can find out more about Council Tax on our web pages and on the Government website Gov.uk.
Council Tax legislation
Council Tax was introduced by the Local Government Finance Act 1992 (the 1992 Act) and the main legislation which governs the levying, collection and enforcement of Council Tax are the 1992 Act, the Council Tax (Administration and Enforcement ) Regulations 1992 and Council Tax (Demand Notices) (England) Regulations 2011 (together ‘the Council Tax legislation’)
The Council Tax legislation were enacted by Parliament. Parliament is the supreme law-making body for the United Kingdom and has the authority to enact laws and regulations and levy taxes.
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.
If Council Tax is not paid, the council will take enforcement action in accordance with the Council Tax legislation. A failure to pay Council Tax could result in Council Tax becoming payable immediately (rather than by instalments), could result in further costs or charges and can, in the most extreme cases of non-payment, result in imprisonment.
Questions about Council Tax
The council receives various questions and statements regarding Council Tax.
Frequently asked questions and the council’s answers to these questions are set out below:
Does Parliament have the authority to enact the Council Tax legislation and am I bound by it?
Parliament is a democratically elected body and is the supreme law-making body for the UK. Those persons who are within the jurisdiction of the UK are subject to the laws of Parliament. Parliament’s rise to the supreme law-making body supersedes ancient acts and agreements such as the Magna Carter 1215 and the Bill of Rights Act 1688.
The council and the courts recognise Parliament as the supreme law-making body and the council does not accept as correct any legal argument that Parliament had no right to enact the Council Tax legislation and therefore it is not law.
Do I have to agree to pay Council Tax, and if there is no contract do I still have to pay?
As stated above, Council Tax levying, collection and enforcement is governed by the Council Tax legislation. The Council Tax legislation stands on its own and is not subject to the requirements of other enactments such as the Bills of Exchange Act 1882, Consumer Credit Act 1974, Companies Act 2006 or Consumer Rights Act 2015.
Council Tax is a tax that is levied as a result of the Council Tax legislation. Those subject to it are not required to consent or otherwise agree to its imposition and payment. There is no requirement for any signatures or other form of evidence of agreement.
Provided that Council Tax is levied, collected and enforced in accordance with the Council Tax legislation, the Council Tax bill and any subsequent charges or costs must be paid.
The council considers that any legal argument that Council Tax is not payable as there is no contract or that there has not been compliance with legislation other than the Council Tax legislation, is not correct.
In relation to the Bills of Exchange Act 1882, it is helpful to explain what a bill of exchange is. A bill of exchange is similar to a cheque. It is an unconditional order in writing, addressed by one person, the drawer (for example a person owes another person a sum of money) to another, the drawee (for example a bank, building society or some other third party that has agreed to provide funds), signed by the drawer, requiring the drawee to pay on demand, or at a fixed or determinable future time, a sum certain in money to, or to the order of, a specified person, the payee or bearer (for example a person who is owed a sum of money).
The provisions of the Bills of Exchange Act 1882 would only be applicable where parties have entered into an agreement in which it is agreed by the parties that one party will accept a bill of exchange from another party. As stated, Council Tax is not a contract or any other form of agreement and is a statutory requirement. It is not permissible to try to pay Council Tax by way of a bill of exchange and the only accepted methods of payment are set out on the Council Tax bill.
Can I refuse to pay Council Tax because I disagree with the way that central government is dealing with an issue that a feel strongly about, and/or I disagree with government or local government policies?
As stated above, Council Tax is a tax on domestic, non-business properties. The monies collected are used to fund local services and not used to fund the nation’s budget. Details of how monies are spent are also set out in the webpage provided.
The council considers that there is a statutory liability to pay Council Tax, the amount of which is set out on the bill which is sent out each year.
The council considers that any views that an individual may have on Government policy is not relevant to whether Council Tax is paid and does not absolve the individual of the responsibility to pay.
The council considers that any legal argument based on this premise is incorrect.
When is a demand notice issued under the Council Tax legislation and does such demand notice have to be in a certain prescribed form?
Regulation 19 Council Tax (Administration and Enforcement) Regulations 1992 requires the council to serve a demand notice as soon as practicable after the council sets an amount of Council Tax for each year. The demand notice is the Council Tax bill. The case of Regentford Limited -v- Thanet District Council (2004) confirms that the duty to pay Council Tax arises when the Council Tax bill is served. That case also made clear that the Magistrates Court had jurisdiction to make liability orders and such orders were valid and enforceable.
The Council Tax (Demand Notices) (England) Regulations 2011 make provision about matters to be contained in, and information to be supplied with, demand notices.
The council’s position is that the Council Tax bill is a valid demand notice, which complies the requirements of the Council Tax legislation and that individuals are required to make payment in accordance with that notice. Failure to make such payment will result in enforcement action being taken against that individual.
If I consider myself a Freeman of the Land, am I still subject to the Council Tax legislation?
As stated above, everyone who is within the jurisdiction of the UK is subject to its laws. This includes persons who describe themselves as Freeman of the Land or other titles which they state entitle them to be above or outside the law.
The council considers that any legal argument based on this premise is incorrect.
Does the council have to evidence that I am a living being or that I am a man/woman? What happens if I decide that I want to be known by a different name?
There is no requirement in the Council Tax legislation for the council to first ascertain or prove that the persons liable for Council Tax are living beings or are gender specific.
Whether a person has a fictional name or otherwise is irrelevant and does not render the requirement to pay Council Tax unlawful or invalid.
If you consider that the council has your name wrong, then you should let the council know and provide evidence of your correct name. Unless and until you do this, the council is entitled to assume that it has the correct name.
Is the council a company or a corporation? Does the council have a VAT number/invoice?
The council is a local authority. It does not have and is not required to have a company number. Council Tax is not subject to VAT and the Council Tax legislation does not require any invoice to be provided containing a VAT number or other VAT details.
Is the council a body corporate?
Chesterfield Borough Council is a body corporate and is a district council whose purpose and functions are set out in statute and in its constitution. It is not a profit-making private company.
Is the council a municipal corporation for the purposes of Municipal Corporations Act 1882. Are all men and women living in the borough of Chesterfield considered or deemed ‘Incorporated Inhabitants'?
Municipal corporations ceased to exist after 1/4/1974 by virtue of Section 1(11) The Local Government Act 1972.
What is the difference between and/or define and/or explain how the following terms apply to me:
a) Chargeable Dwelling
b) Non-Domestic Property
c) Private Domestic Accommodation
d) Hereditament
e) Domicile
Definitions of these terms and their applicability can be found within the Council Tax legislation. The council does not offer legal advice and you should seek your own legal advice.
Can you please provide a statement of account as to how Council Tax is being spent? Can you please provide information as to how other organisations which are funded by Council Tax, spend those funds?
The council’s spending is set out in the Statement of Accounts. The accounts are prepared in the format prescribed by the Accounts and Audit Regulations 2015 and can be found here.
Financial information about Council Tax spending can also be found on in our Council Tax financial information.
Council Tax is collected by the council to fund services provided by other organisations, such as Derbyshire County Council, and these are set out on the Council Tax bill, together with how much of the bill contributes to those organisations.
The information as to how those organisations spend that money will be available from those organisations and you will be able to find that information by following the above link or searching the websites of those organisations. The council does not hold information about spending of other organisations.
Does the council have to provide proof that Pound Sterling is a legitimate currency? What is it I am willing to pay my Council Tax by issuing you with a Promissory Note and/or will you agree to accept payment in a method other than Pound Sterling?
Pound Sterling is the official currency of the United Kingdom. This is set out at s.1 Currency Act 1982. This is the accepted currency by the United Kingdom government and is accepted by countries globally. It is not for the council to prove that Pound Sterling is a legitimate currency, it is for whoever disputes this to prove otherwise.
The Council Tax legislation requires the payment of Council Tax once a demand is made. It is not an obligation to make a promise to pay; it is a requirement to make an actual payment. The council is not obliged to accept any type of payment other than Pound Sterling and will not accept any other type of payment. The council does not accept a promissory note and will require payment within the time limits identified in the Council Tax bill and by the means stipulated at the back of that bill.
What if I wish to pay my Council Tax bill in 1p and 2p coins?
Section.2(1A) Coinage Act 1971 makes clear that 1p and 2p coins are legal tender for an amount not exceeding 20p; 5p and 10p coins are legal tender for amounts not exceeding £5 and 20p and 50p coins are legal tender for an amount not exceeding £10. In any event, even though these amounts are legal tender, the council is not obliged to accept money in this form and does not accept payment in this way. Accepted methods of payment are set out on the Council Tax bill.
Is the requirement to pay Council Tax a breach of my human rights?
The Human Rights Act incorporated in the law of England and Wales the rights contained within the European Convention on Human Rights (ECHR).
The council considers that the Council Tax legislation, including the levying, collection and enforcement of Council Tax is compatible with the Human Rights Act and ECHR and actions taken by the council, the courts and any other third party instructed by the council or the courts do not breach any of the rights contained within the Human Rights legislation.
Is the demanding of a Council Tax payment by the council an offence under the Protection from Harassment Act 1997? What will happen if I issue the council with a cease and desist letter?
The recovery of Council Tax is a requirement of the Council Tax legislation and is reasonable and necessary action which pursues a legitimate aim. The council denies that any reasonable actions in pursuit of such aims amount to harassment for the purposes of the Protection from Harassment Act 1997 or amounts to any form of harassment. The council considers that it would not be required to comply with a cease and desist letter as the actions it takes in relation to Council Tax are reasonable and necessary and pursue a legitimate aim.
Can I make the council pay me charges if the council continues to request payment of Council Tax? What If I state that if you do not reply to me with a given date, that this means that you have agreed to pay me?
The council does not consider that it has any obligation to make such payments or take such actions and that such payments and requests for actions are unreasonable. The council does not agree to any terms and conditions proposed by any third party except where it agrees expressly and in writing. Nothing the council, its agents, servants or contractors do or do not do should be taken as any form of agreement to such terms and conditions, except where it does so expressly and in writing.
Does the council officer who sent me the Council Tax bill have authority to do so?
The Council Tax legislation provides the authority for the council to levy, collect and enforce Council Tax. The council has a constitution which provides a system of delegations, and delegates various powers to teams and officers of the council. Officers that have sent Council Tax bills, letters or other documents are authorised to do so under the council’s constitution. Find out more in our constitution.
Please provide the basis upon which the court can send me a summons for not paying Council Tax. What authority does the council have to draft a summons?
Under section 1 of the Magistrates Court Act 1980 and the Criminal Procedure Rules Part 7, a person who wishes the Magistrates Court to hear a complaint, such as failing to pay Council Tax, must produce a document which details of the complaint. This document is known as an information. The Magistrates Court then issue a summons to the person who is the subject of the complaint, to attend court to answer the complaint. It is usual practice for the court to require the person who files the information to also file and produce the summons, which is then endorsed by the court as the appropriate summons.
If I dispute that I owe Council Tax and that the council has any right to make me pay, must the council stop all further action against me until the dispute is resolved?
There is no provision under the Council Tax legislation which requires enforcement action to stop once a matter is in dispute and the council will continue to levy, collect and enforcement payment.
What is the jurisdiction of the courts to hear and decide Council Tax cases?
Enforcement of Council Tax is civil matter, but which falls within the Jurisdiction of the Magistrates Court. Further information about the civil jurisdiction in the Magistrates Court can be found in Part III Magistrates Court Act 1980.
Lay justices are appointed by the Lady Chief Justice and Judges are appointed by the Lord Chancellor. Lay Justices and Judges who sit in the Magistrates Court are authorised to hear and decide cases within that court, including cases involving the enforcement of Council Tax.
Does there have to be a wet signature or printed name on the court documents for those documents to valid?
The short answer is no. There is no requirement for a wet ink signature or a printed name under the Criminal Procedure Rules Part 7 or under any other rules, law or enactment. In the case of R. v. Brentford Justices ex parte Catlin, [1975] it was held that a rubber stamp signature was sufficient.
Doesn’t the case of Wayne Leighton v Bristow and Sutor (2023) mean that liability orders have no legal effect?
No. That case turned very much on the facts of the case. The Court in that case held that a liability had been correctly made, the only issue being that a copy of the liability order could not be produced by the enforcement agent upon request pursuant to Tribunals, Courts and Enforcement Act 2007 Sch.12 Pt 2 para.26. That case also stated that the enforcement activities did not amount to harassment for the purposes of the Protection from Harassment Act 1997 (see above).
Please provide the lawful basis for processing my personal data in relation to Council Tax
Article 6 of the UK General Data Protection Regulation (UKGDPR) provides the following:
Processing shall be lawful only if and to the extent that at least one of the following applies:
(a) the data subject has given consent to the processing of his or her personal data for one or more specific purposes;
(b) processing is necessary for the performance of a contract to which the data subject is party or in order to take steps at the request of the data subject prior to entering into a contract;
(c) processing is necessary for compliance with a legal obligation to which the controller is subject;
(d) processing is necessary in order to protect the vital interests of the data subject or of another natural person;
(e) processing is necessary for the performance of a task carried out in the public interest or in the exercise of official authority vested in the controller;
(f) processing is necessary for the purposes of the legitimate interests pursued by the controller or by a third party, except where such interests are overridden by the interests or fundamental rights and freedoms of the data subject which require protection of personal data, in particular where the data subject is a child.
Section 8 of the Data Protection Act 2018 states:
In Article 6(1) of the [UK GDPR]1 (lawfulness of processing), the reference in point (e) to processing of personal data that is necessary for the performance of a task carried out in the public interest or in the exercise of the controller's official authority includes processing of personal data that is necessary for:
(a) the administration of justice,
(b) the exercise of a function of either House of Parliament,
(c) the exercise of a function conferred on a person by an enactment or rule of law,
(d) the exercise of a function of the Crown, a Minister of the Crown or a government department, or
(e) an activity that supports or promotes democratic engagement.
The council consider that processing personal data for the levying, collection and enforcement of Council Tax if in the public intertest and necessary for the Council to perform the functions conferred upon it by the Council Tax legislation pursuant to Article 6 UKGDPR and s.8 Data Protection Act 2018.
Can the Magistrates Court make a liability order if I don’t attend court?
Yes, an order may be made in your absence. If you wish to dispute the making of a liability order you should contact the Court and seek your own independent legal advice.
Will you provide a copy of the liability order to me? Must the liability order be registered on the memorandum of entry at the Magistrates Court?
Liability orders may be made by the Magistrates when the Council Tax bill has not been paid. This is pursuant to regulation 34(6) Council Tax (Administration and Enforcement) Regulations 1992 (the 1992 Regulations).
The council considers that the 1992 Regulations provide for an enforcement scheme for liability orders that is self-contained and exclusive. The 1992 Regulations only require the court to make the liability and do not require service of the liability order for the liability order to be made enforceable. This is made clear at regulation.34(3) which states ‘The amount in respect of which a liability order is made is enforceable in accordance with this Part….’ This is further reinforced by virtue of rule 115(6) Magistrates Courts Rules 1981 which confirms that the usual Magistrates Courts rules as to service of orders does not apply to liability orders.
A liability order becomes enforceable when it is made and persons against whom such orders are made are subject to that order.
The council considers that the Council Tax legislation, which includes the 1992 Regulations are a self-contained enforcement scheme and it does not consider that such order must be registered in the memorandum of entry of the Magistrates Court, but in any event such records are kept by the Magistrates Court and enquires as to whether a liability order has been registered in the memorandum of entry should be directed to the court which made the order.
A copy the liability order will be sent to you upon request.
Who is the section 151 Local Government Act 1972 finance officer for the council?
The officer with responsibility for financial administration pursuant to Section 151 Local Government Act 1972 is currently Theresa Channell.
The above information is for reference only. It is not legal or financial advice and is not intended to be any such advice. If you are at unsure about the Council Tax legislation or your obligations under the Council Tax legislation you should seek your own independent legal and/or financial advice.