Further Council Tax Legality Information

We have a responsibility to bill and collect Council Tax, but this does not introduce a fiduciary relationship.

We do not require consent to collect unpaid Council Tax money.
 

Points on the legality of Council Tax

  • Council Tax is not a contract and does not require a written legal contract and signatures indicating an agreement.

    As explained, Council Tax is a born of statute, and a contract isn’t necessary. Consequently, any reference to the Companies Act, Bills of Exchange Act, Contracts Act, or other acts regarding companies or contracts is irrelevant. 

    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. 

 

  • You are lawfully obliged to pay Council Tax.

    Details of who is the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement is not necessary. 

 

  • 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.

 

  • The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax, it is a tax, not a contract.
     
  • Identifying as a Freeman of the Land does not mean you can choose which laws you adhere to and which to ignore.
     
  • Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.
     
  • Castle Point Borough Council is a local authority within the Public Sector and therefore does not have a company number.
     
  • Consenting to the holding of data:

    Under Regulation 8 of the Data Protection Act 2018 the Authority does not require consent to process data that is necessary for the performance of a task carried out in the public interest or in exercise of the controllers official for the exercise of a function conferred by an enactment or rule of law.

    The billing and collection of Council Tax is conferred on the Authority by the legislation stated previously. This is in keeping with Article 6 (c) and (e) of the GDPR regulations.

    Legal obligation: the processing is necessary for the Council Tax department to comply with the law (not including contractual obligations) and
    Public task: the processing is necessary for the Council Tax department to perform a task in the public interest or for our official functions, and the task or function has a clear basis in law. That task is to collect money on behalf of the Local Authority.

    Castle Point Borough Council complies with all legislation with regard to the billing and collection of Council Tax. If you believe the authority has acted incorrectly you must follow the dispute processes laid down in that legislation. A Subject Access Request permits you the right to ask about your personal data that is held by an organisation. It is not a process to instigate a dispute or complaint nor is it a process to ask questions about anything other than your personal data.

    Further information on data sharing can be found at:
    Privacy Policy

    Revenues and Benefits Privacy Policy

 

  • We follow legislation according to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992, NOT the Bills of exchanges Act 1882.

 

  • Seeking legal action - If you have a dispute regarding the granting of a Liability Order against you then you need to take this up with the Magistrates Court. You will need to explain why you feel we have not followed the correct process and apply for your liability order to be set aside. 

 

  • Methods of communication - Anyone who ignores Council Tax communications or withholds payment will have recovery action taken against them.

 

  • Following the Magistrates’ Court Hearing at which Liability Orders are granted, a full list of those granted is produced. The list contains the names and addresses of those charge payers against who an order was granted, with the amount they owe. This list is produced electronically, and an electronic copy is kept by both us and the Magistrates’ Court in which the orders were granted.

    The granting of a Liability Order is a legal process and is not a document and as such cannot be evidenced in the form of a document.