Legislation
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
Some residents have asked whether Acts and Statutes are an obligation on them, and about the difference between a Statute and Law and other similar questions regarding legal matters. Acts of Parliaments are Statutes which set out the law. If you have questions regarding other Acts of Parliament or laws, these should be directed to a legal professional, not the council.
Very occasionally we get people who are convinced that using an archaic law means they don’t have to pay council tax and there are many misleading articles and templates on the internet regarding the legality of council tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as a defence against council tax liability based on contract, consent and common law.
The following references are not valid:
- a person not having consented to pay Council Tax
- there not being a contractual relationship between the Council and the resident
- ‘lawful rebellion’
- Article 61 of the Magna Carta
- the Coronation Oath Act 1688
- the ‘People’s peace’
- legal fictions, ‘straw men’ and ‘I, X of the family Y’
- maritime or admiralty law
- Uniform Commercial Code
While we do our best to answer all relevant enquiries about council tax however we will not respond to any correspondence that relies on these, or similar, hypothetical arguments that have no basis in statute.