Legislation and general information about Council Tax liability
Council Tax pays for the services in your area. Without this, we could not provide essential services or help those in need. Further details can be found on our webpage Our budget explained - Dorset Council.
There are many misleading articles and templates on the internet regarding the legality of Council Tax.
Occasionally we get people, such as freeman on the land and similar groups 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.
Your liability for Council Tax is not dependant on and does not require your consent or the existence of a contractual relationship with the council.
The following references have no legal basis:
- 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
- House of Ward
The councils authority to charge Council Tax comes from the Local Government Finance Act 1992. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations set out a local authority’s rights to demand Council Tax to fund services and who is liable to pay. The legislation that covers Council Tax is freely available from the government website www.legislation.gov.uk.
Liability to pay Council Tax is set by Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax used to fund services.
It should be noted, Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.
Dorset Council is a local authority within the Public Sector and does not have a company number.
For information about how the council uses your information for the purposes of administering Council Tax including setting up your account for billing purposes, processing discounts, exemptions etc. please see our privacy notice.
Questions and answers regarding liability for Council Tax
The council has a responsibility to charge and recover Council Tax, but this does not mean it introduces a fiduciary relationship.
Some common questions and challenges we’ve received:
Are Acts and Statutes an obligation to me?
Some people have asked whether Acts and Statutes are an obligation on them, asked 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. The council exists to provide essential services to residents. If you have questions regarding other Acts of Parliament or laws, these should be directed to a legal professional, not the council.
Can you provide evidence that I am lawfully obliged to pay Council Tax?
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.
Can you provide evidence that you have the lawful and contractual authority to use the legal fictional name of “XXX” for the purposes of making money?
Whether a name is legal or fictional is irrelevant for the purposes of Council Tax. Council Tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
Can you provide confirmation the debt exists lawfully?
The issue of a Council Tax Demand Notice (the bill) creates the debt. See Council Tax (Demand Notices) (England) Regulations 2011 for further information. A signature or agreement from a resident is not necessary for Council Tax. It is local taxation, not a contract.
Can you provide documents containing a wet ink signature?
As covered above, a signature is not necessary for the billing of Council Tax and no wet ink signature is mandatory on a court summons either. Previous case law has clarified that the use of a rubber stamp or electronic signature are both valid for the purpose of the court signing a summons
I’m a Freeman on the Land and am not liable
Legislation and the courts do not recognise the concept of a “Freeman on the Land”. Anyone claiming this artificial status should be aware that they cannot choose which laws they adhere to and which to ignore. We will continue recovery action against all liable parties who have not paid their Council Tax.
We do our best to answer all relevant enquiries about Council Tax, but we have limited resources available. We reserve the right to refuse to respond to enquiries that focus on hypothetical or inaccurate arguments that have no legal basis to attempt to avoid paying Council Tax.