Who has to pay Council Tax?

Freeman on the land

Liability to pay Council Tax

Liability to pay Council Tax does not rely on the existence of a contract between a customer and Runnymede Borough Council. Any claim made stating that a contract or consent is required for the Council Tax charge to be valid is incorrect and holds no legal basis.

We would strongly advise anyone who is concerned around the legality of Council Tax to seek proper, qualified, independent legal advice.

Freeman on the Land and similar groups or movements commonly quote that there is no legal basis for Council Tax or any legislation, and that only law they have consented to apply to them. Being a Freeman on the Land does not remove your liability or responsibility to pay Council Tax and non-payment will lead to recovery action being taken under the relevant, binding legislation.

Council Tax legislation

Council Tax in the UK is laid out in the Local Government Finance Act 1992 and its subsequent statutory regulations. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

These statutes set out a local authority's right to demand Council Tax, how to establish who is liable and take recovery action in order to fund services.

Any queries you may have around the legality of legislation should be made with a qualified legal professional, not to Runnymede Borough Council.

On occasion Runnymede Borough Council receives correspondence advising of old, outdated laws which remove an individual's liability or requirement to pay Council Tax. There are many forums and templates on the internet regarding the above issues and we would advise anyone to use caution if drawing on these for advice.

None of the above issues outlined provide a valid defence against Council Tax liability. Council Tax is laid out in ratified legislation that has been tested in court and cannot be avoided by the quoting of common law, contract or lack of consent.

Questions and answers

Is Runnymede Borough Council a corporate entity?

Yes it is. Pursuant to the Local Government Act 1972 s2(3), Runnymede Borough Council is a body corporate being the council for the district - a district council. The naming of the council was provided under powers granted by LGA1972 Schedule 3 Para 1(2) by The English Non-metropolitan Districts (Names) Order 1973 (SI 1973 No. 551).

Does a DUNS number mean anything?

No. A DUNS number does not mean Runnymede Borough Council is not a council, it is simply a reference. To argue that a DUNS number means Runnymede Borough Council is not a council would be the same as arguing a postcode, a phone number or a bank account number meant we are not a council.

Is it lawful for Runnymede Borough Council to charge Council Tax?

Yes it is. Council Tax was introduced and is administered under the Local Government Finance Act 1992 s1(1) by a “billing authority”. s1(2) defines “billing authority”, in relation to England, to include a district council. Further powers are granted by the Council Tax (Administration and Enforcement) Regulations 1992.

Under data protection legislation what is the lawful basis for processing personal data relating to the administration of Council Tax?

For the processing of personal data based on LGFA1992 s1(1) the relevant lawful basis are:

UK GDPR A6(1)(c) ‘Legal Obligation’, and
UK GDPR A6(1)(e) ‘Public Task’ as supplemented by DPA 2018 s8(c)

Does the absence of a contract mean Runnymede Borough Council cannot charge me Council Tax?

No. Council Tax is not a matter of contract, so the absence of one is irrelevant. Council Tax is a tax and determined by statute.

What happens if I do not pay Council Tax I am liable for?

If you don’t pay your Council Tax in accordance with your instalments a number of things can happen. Initially, Runnymede Borough Council will send you either a reminder or a final notice, this depends on whether you have previously had reminder notices and the balance on your Council Tax account. If you do not pay a reminder or final notice Runnymede Borough Council can apply to the Magistrates Court for a liability order allowing us to take additional recovery action. If we have to apply for a liability order we will send you a summons in advance of the court date.

Why is the summons issued by Runnymede Borough Council and not the court?

Runnymede Borough Council, as the billing authority, makes complaint to the Clerk to the Justices/Justice of the Peace by taking to the court a list of all persons against whom we wish to apply to the court for a liability order and relevant information. If the Clerk to the Justices or the Justice of the Peace agrees that the complaint is valid they sign the list to confirm that they authorise the issuing of the summonses in respect of all persons on the complaint list. The billing authority then produces and serves the court summonses on behalf of the court.

Enquiries

Any relevant and pertinent enquiries around individual Council Tax accounts will be answered however should repetitive, hypothetical queries be received with no basis in statute we reserve the right to note their receipt and refuse reply as vexatious.

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Get in touch about Council Tax

The quickest way to contact us is by using our online forms which are available 24 hours a day, 7 days a week. If you need to speak to us give us a call during office hours and talk to our Customer Services team who will be happy to help.

Contact our Council Tax team