This page provides answers to questions that have been raised most frequently about the legality of Council Tax.
Council tax does not require consent of the liable individual
In the case of R (on the Application of Sharon Kofa) v Oldham Metropolitan Borough Council [2024] EWHC 685 (Admin) it was held by the High Court that council tax does not require an individual’s consent.
The Judgment confirms “Rating and taxing statutes ensure legal prescription, securing rather than undermining the rule of law, entirely compatibly with the Bill of Rights and other constitutional statutes. The 1992 Act and 1992 Regulations are themselves legislative prescriptions forming part of the “law”, to which “rule of law” we are all subject.”
Discussing specifically the argument around the alleged requirement for an individual’s consent, the Judgment held that the essence of the argument was, the legislation “does not and cannot bind any individual absent their individual consent. The fundamental common law principle is found in Ashby v White (1703) 91 ER 665 , where Chief Justice Holt said: “By the common law of England, every commoner hath a right not to be subjected to laws made without their consent …”[…] The point being made was about consent as expressed through the ballot box, with elected representatives in Parliament then deciding collectively about the merits of primary legislation. […] This focus is precisely because of the impossibility and inappropriateness of individualised consent to legislation, from “every individual … in person”.
The Valuation Office Agency (VOA) https://www.gov.uk/government/organisations/valuation-office-agency
The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected Parliament of the United Kingdom and becomes law or ‘Act of Parliament’ when they receive Royal Assent.
Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services.
The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected Parliament of the United Kingdom and becomes law or ‘Act of Parliament’ when they receive Royal Assent.
Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services.
Authority to charge Council Tax is provided to the Council under Sections 1 and 5 of the Local Government Finance Act 1992.
Council Tax does not require a legal contract or signatures indicating an agreement. Council Tax is a creature of statute, and a contract is not required. Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992 which gives local authorities the right to demand Council Tax which is used to fund essential local services.
The hierarchy of who is considered to be the liable party is contained in the Local Government Finance Act 1992 (legislation.gov.uk) c14 Part1, Chapter 1, Section 6-9.
Individual agreement of this is not necessary
A signature is not necessary for the billing of Council Tax and no wet ink signature is mandatory on a Court summons either. Case law has clarified that the use of a rubber stamp or electronic signature is valid for the purpose of the Court signing a summons.
Section 59(1) of The Magistrates Court Act 1980 refers to one person ‘the debtor’ paying money periodically to another [person] ‘the creditor’. For these purposes, Wealden District Council would be the creditor.
A person is an entity such as a company, corporation or other body that can be recognised as having a legal personality such as having legal rights and being subject to obligations. Therefore, Wealden District Council is a legal person for the purposes of Section 59.
This would depend on the size and nature of the project.
The D-U-N-S number is assigned to all types of business organisations including sole proprietorships, corporations, partnerships, non-profits and Government. Wealden District Council is a Local Government body.