Council Tax is a Statutory Tax levied on occupiers (and some owners) of dwellings within the Council's area.
For the laws that cover Council Tax, please visit: Legislation.gov.uk.
This includes:
- Local Government Finance Act 1992.
- Council Tax (Administration and Enforcement) Regulations 1992.
- Council Tax (Demand Notices) (England) Regulations 2011.
We try to answer all enquiries about Council Tax, but reserve the right not to respond to those that are:
- lengthy and spurious;
- or hypothetical arguments that have no basis in statute.
This uses limited resources at the expense of other taxpayers. Many of the most common arguments and enquiries are included on this page.
Please note: Calderdale Council is a Local Authority within the Public Sector and does not have a company number.
Withholding payment
You cannot stop paying your Council Tax because you:
- May not benefit from all services that we provide as Council Tax is not a direct charge for individual services received. The amount collected is used by us to fund all the services we provide.
- Have issues with a service. If you have a concern about a service, please contact that service directly. We do not have access to information about other services.
You must still pay the amounts due until you are notified of the outcome of a claim for:
- Council Tax Reduction;
- a discount;
- an exemption;
- or an appeal.
Any change to the amount due or credit will be shown in an amended bill that we will send you.
There are internet sources, forum statements and other information that may be incorrect or misleading. Do not rely on this information as a defence or reason to withhold payment, but do seek legal advice. Some of the more common arguments are included on this page.
Anyone who withholds payment will have recovery action taken against them. We have an obligation to all taxpayers to make sure Council Tax is collected.
For more details about the recovery process, please see: What happens if you do not pay.
Archaic law-based arguments, which includes 'Freeman of the land'
The Freeman on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are different from legislation around the administration/collection of Council Tax. You do not have a choice as to whether you are liable for Council Tax and being a 'freeman' does not exempt anyone from paying Council Tax.
Manchester Magistrates’ Court v McKenzie (2015)
In this case, an individual attempted to use similar 'freeman on the land' defences and was imprisoned for 40 days.
In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992. This sets out a local authority's rights to demand Council Tax to fund services and who is liable to pay. Your liability does not depend on or require:
- your consent;
- or the existence of a contractual relationship with the council.
Note: Any assertion to the contrary is not correct and there is no legal basis for this argument.
Social media articles
If you use these arguments based on 'Notice of Conditional Acceptance', be aware that they have no legal basis. They are not accepted by us and will not stop legal action to recover outstanding charges.
These include those that quote:
- the Magna Carta 1215;
- Halsbury's Laws of England;
- Misprision of Treason;
- and threats that 'ignorance is no defence in law' and such.
Contract based arguments
Some residents consider that Council Tax is a contract and requires a legal contract and signatures to indicate an agreement. It is determined by the Local Government Finance Act 1992 and a contract is not required. It is not relevant to refer to:
- the Companies Act;
- Contracts Act;
- Bills of Exchange Act;
- or other acts in regard to companies, contracts or an agreement to lawfully collecting a debt from you.
Liability to pay 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.
Kofa v Oldham (2024)
A High Court case which addressed the arguments of:
- no contract/consent given to pay Council Tax;
- and the requirement for the issue of written Liability Orders/Court Orders.
What we do and do not provide
Evidence that you are lawfully obliged to pay Council Tax
The hierarchy of who is the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9.
Note: Individual agreement of this is not needed.
Confirmation the debt exists lawfully
The issue of a Council Tax Demand Notice (the bill) creates the debt.
Note: A signature or agreement from a resident is not needed. It is a tax, not a contract.
Evidence that we 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 not relevant for the purposes of Council Tax. It is charged and is payable by whoever the liable party is.
This is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
Documents containing a wet ink signature
- A signature is not necessary for the billing of Council Tax.
- 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.
Promissory Notes or Conditional Trusts as a method of payment
- These are not accepted.
Valid forms of payment are stated on the reverse of bills issued.
Note: Recovery action will continue if balances remain outstanding.
VAT invoices
Council Tax is outside the scope of VAT and we do not need to give a VAT invoice.
Liability Orders
The court has no record of me being listed on the day of the hearing
Your name has appeared on the Complaint List when the application for the Summons was made for the Liability Order. The list provided on the day of the hearing will hold your name.
The applications for Summons and Liability Order are made in bulk and are not individually recorded by the courts. This is due to the numbers involved.
Where a Liability Order was granted, I need a copy of the Order
After the Magistrates' Court hearing at which Liability Orders are granted, a full list of those granted is produced.
The list:
- Has the names and addresses of those charge payers against whom an order was granted and the amount they owe.
- An electronic copy is kept by us and the Magistrates' Court in which the orders were granted.
Please note: The granting of a Liability Order is a legal process and is not a document. We notify everyone who has a Liability Order made against them under the legislation.
Leighton v Bristow and Sutor (2023)
The High Court Judge conclude that Liability Orders have been made if extracts from a "court list" are paired with a signature that certifies the number of Liability Orders made. The case found that the wording of the Enforcement Agents Authority to Act was technically incorrect as it implied that the Authority to Act presented to the debtor gave the authority to take control of goods rather than the act. (For more details, visit: Schedule 12 to the Tribunals, Courts and Enforcement Act 2007 and all Regulations made under it.)
Use of your personal data
The authority we have to hold your data
We do not need consent to process data that is necessary for:
- the performance of a task carried out in the public interest;
- or in exercise of a function, conferred by an enactment or rule of law. The billing and collection of Council Tax is a function conferred on the Council by the legislation stated before.
The authority we have to pass your to Enforcement Agents
Information is shared with Civil Enforcement Agents for the purpose of the lawful collection of tax. The Council Tax (Administration and Enforcement) Regulations 1992.
Processing of personal data is allowed if it is necessary for the controller to comply with a legal obligation.
For more about the above, please visit: Regulation (EU) 2016/679 of the European Parliament and of the Council - Article 6(1)(c) and (e).