Since 1993 Local Authorities such as Gloucester City Council (the Council) have been under a duty to levy and collect Council Tax for dwellings which are located within the council’s administrative area.
A 'dwelling' is essentially a property which is used as private accommodation.
People over the age of 18 who either own, rent or otherwise occupy dwellings are usually liable to pay Council Tax, but with some exceptions.
Council Tax is not an individual contract for services between the person subject to Council Tax and the council. It is a tax that pays for services to the council’s area as whole. It is levied, collected and placed into a central fund. The individuals that live in the council area then benefit from these services.
You can find out more about Council Tax on our web pages and on the Government website Gov.uk.
You do not have a choice of whether you are liable for Council Tax, as liability is determined by statutory law. If you are the liable person you are required to pay Council Tax.
We understand that the Freedom 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 not the same as legislation relating to the administration and collection of council tax.
If you have concerns over the charging of Council Tax, please seek proper legal advice before withholding payments rather than relying on internet sources, hearsay or forum statements which may be incorrect or misleading.
The provision of local government and its functions are contained within the Local Government Act 1972 (as amended) (legislation.gov.uk website).
The Council is responsible for charging and recovering Council Tax, but this does not mean it introduces a fiduciary relationship.
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 which has received the assent of the Crown.
The legislation that covers Council Tax is freely available from the government website, including:
We will try to answer all reasonable Council Tax enquiries.
We will not respond to enquiries that focus on the following:
While we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to answer correspondence that focuses on unfounded arguments that have no basis in statute which use our resources at the expense of other taxpayers.
If you have concerns over the charging of Council Tax, please seek proper legal advice rather than relying on internet sources.
You have the right to appeal a decision regarding your Council Tax. Further information is held here Your Council Tax bill
Making an appeal does not allow you to withhold payment of Council Tax. However, any overpayment will be refunded if your appeal is successful.
Parliament is a democratically elected body and is the supreme law-making body for the UK. Those persons who are within the jurisdiction of the UK are subject to the laws of Parliament. Parliament’s rise to the supreme law-making body supersedes ancient acts and agreements such as the Magna Carter 1215 and the Bill of Rights Act 1688.
The council and the courts recognise Parliament as the supreme law-making body and the council does not accept that any legal argument that Parliament had no right to enact the Council Tax legislation and therefore it is not law, is correct.
Parliament is a democratically elected body and is the supreme law-making body for the UK. Those persons who are within the jurisdiction of the UK are subject to the laws of Parliament. Parliament’s rise to the supreme law-making body supersedes ancient acts and agreements such as the Magna Carter 1215 and the Bill of Rights Act 1688.
The council and the courts recognise Parliament as the supreme law-making body and the council does not accept that any legal argument that Parliament had no right to enact the Council Tax legislation and therefore it is not law, is correct.
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.
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.
Council Tax was introduced and is administered under the Local Government Finance Act 1992 by a “billing authority”. Liability for council tax is determined in accordance with the statutory legislation and liability for this is confirmed by the council tax demand notice issued each year. A signature or agreement is not necessary for the levy and recovery of Council Tax. It is a tax, not a contract.
Council Tax was introduced and is administered under the Local Government Finance Act 1992 by a “billing authority”. Liability for council tax is determined in accordance with the statutory legislation and liability for this is confirmed by the council tax demand notice issued each year. A signature or agreement is not necessary for the levy and recovery of Council Tax. It is a tax, not a contract.
Council Tax is raised and governed by statute, and a contract or signed agreement is not required. Therefore, any reference to the following is irrelevant:
Companies Act; Contracts Act; Bills of Exchange Act; Maritime law; Magna Carta; Coronation Oath Act 1688; other acts regarding companies or contracts.
Council Tax is raised and governed by statute, and a contract or signed agreement is not required. Therefore, any reference to the following is irrelevant:
Companies Act; Contracts Act; Bills of Exchange Act; Maritime law; Magna Carta; Coronation Oath Act 1688; other acts regarding companies or contracts.
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. Individual agreement of this is not necessary to prove liability.
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. Individual agreement of this is not necessary to prove liability.
The Freeman on the Land movement and similar groups, commonly believe that they are bound only by statute laws they consent to. Being a ‘freeman’ or associating with similar beliefs does not mean people can choose which laws they adhere to and which to ignore does not exempt any person from paying Council Tax.
The Freeman on the Land movement and similar groups, commonly believe that they are bound only by statute laws they consent to. Being a ‘freeman’ or associating with similar beliefs does not mean people can choose which laws they adhere to and which to ignore does not exempt any person from paying Council Tax.
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.
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.
As stated above, Council Tax levying, collection and enforcement is governed by the Council Tax legislation. The Council Tax legislation stands on its own and is not subject to the requirements of other enactments such as the Bills of Exchange Act 1882, Consumer Credit Act 1974, Companies Act 2006 or Consumer Rights Act 2015.
Council Tax is a tax that is levied as a result of the Council Tax legislation. Those subject to it are not required to consent or otherwise agree to its imposition and payment. There is no requirement for any signatures or other form of evidence of agreement.
Provided that Council Tax is levied, collected and enforced in accordance with the Council Tax legislation, the Council Tax bill and any subsequent charges or costs must be paid.
The council consider that any legal argument that Council Tax is not payable as there is no contract or that there has not been compliance with legislation other than the Council Tax legislation, is not correct.
As stated above, Council Tax levying, collection and enforcement is governed by the Council Tax legislation. The Council Tax legislation stands on its own and is not subject to the requirements of other enactments such as the Bills of Exchange Act 1882, Consumer Credit Act 1974, Companies Act 2006 or Consumer Rights Act 2015.
Council Tax is a tax that is levied as a result of the Council Tax legislation. Those subject to it are not required to consent or otherwise agree to its imposition and payment. There is no requirement for any signatures or other form of evidence of agreement.
Provided that Council Tax is levied, collected and enforced in accordance with the Council Tax legislation, the Council Tax bill and any subsequent charges or costs must be paid.
The council consider that any legal argument that Council Tax is not payable as there is no contract or that there has not been compliance with legislation other than the Council Tax legislation, is not correct.
As stated above, Council Tax levying, collection and enforcement is governed by the Council Tax legislation. The Council Tax legislation stands on its own and is not subject to the requirements of other enactments such as the Bills of Exchange Act 1882, Consumer Credit Act 1974, Companies Act 2006 or Consumer Rights Act 2015.
Council Tax is a tax that is levied as a result of the Council Tax legislation. Those subject to it are not required to consent or otherwise agree to its imposition and payment. There is no requirement for any signatures or other form of evidence of agreement.
Provided that Council Tax is levied, collected and enforced in accordance with the Council Tax legislation, the Council Tax bill and any subsequent charges or costs must be paid.
The council consider that any legal argument that Council Tax is not payable as there is no contract or that there has not been compliance with legislation other than the Council Tax legislation, is not correct.
As stated above, Council Tax levying, collection and enforcement is governed by the Council Tax legislation. The Council Tax legislation stands on its own and is not subject to the requirements of other enactments such as the Bills of Exchange Act 1882, Consumer Credit Act 1974, Companies Act 2006 or Consumer Rights Act 2015.
Council Tax is a tax that is levied as a result of the Council Tax legislation. Those subject to it are not required to consent or otherwise agree to its imposition and payment. There is no requirement for any signatures or other form of evidence of agreement.
Provided that Council Tax is levied, collected and enforced in accordance with the Council Tax legislation, the Council Tax bill and any subsequent charges or costs must be paid.
The council consider that any legal argument that Council Tax is not payable as there is no contract or that there has not been compliance with legislation other than the Council Tax legislation, is not correct.
Some customers have asked whether acts and statutes apply to them, about the difference between a statute and law and other similar questions regarding legal matters. An Act of Parliament (also called a statute) is a law made in the UK Parliament. If you have questions about Acts of Parliament or laws, these should be directed to a legal professional, not the council.
Sometimes people are convinced that using an archaic law means they don't have to pay council tax. There are many misleading articles and templates on the internet regarding the legality of council tax, and anyone relying on these 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.
Some customers have asked whether acts and statutes apply to them, about the difference between a statute and law and other similar questions regarding legal matters. An Act of Parliament (also called a statute) is a law made in the UK Parliament. If you have questions about Acts of Parliament or laws, these should be directed to a legal professional, not the council.
Sometimes people are convinced that using an archaic law means they don't have to pay council tax. There are many misleading articles and templates on the internet regarding the legality of council tax, and anyone relying on these 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.
Yes, it is. Pursuant to the Local Government Act 1972 s2(3), Gloucester 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).
Yes, it is. Pursuant to the Local Government Act 1972 s2(3), Gloucester 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).
Municipal corporations ceased to exist after 1 April 1974 by virtue of Section 1(11) The Local Government Act 1972
Municipal corporations ceased to exist after 1 April 1974 by virtue of Section 1(11) The Local Government Act 1972
No. A DUNS number does not mean Gloucester City Council is not a council, it is simply a reference. To argue that a DUNS number means Gloucester City 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.
No. A DUNS number does not mean Gloucester City Council is not a council, it is simply a reference. To argue that a DUNS number means Gloucester City 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.
Council Tax is deemed outside the scope of VAT and therefore no VAT invoice is required.
Council Tax is deemed outside the scope of VAT and therefore no VAT invoice is required.
We will not respond to unreasonable or unfounded enquiries that waste the limited resources of the Council. Our decision not to respond is not agreement or acceptance of such unreasonable or unfounded positions.
We will not respond to unreasonable or unfounded enquiries that waste the limited resources of the Council. Our decision not to respond is not agreement or acceptance of such unreasonable or unfounded positions.
The council’s spending is set out in the Statement of Accounts. The accounts are prepared in the format prescribed by the Accounts and Audit Regulations 2015.
Financial information about Council Tax spending can also be found in our Council Tax financial information.
Council Tax is collected by the council to fund services provided by it and by other organisations, such as Gloucestershire County Council, the Police and Crime Commissioner for Gloucestershire and Quedgeley Town Council, and these are set out on the Council Tax bill, together with how much of the bill contributes to those organisations.
The information as to how those organisations spend that money will be available from those organisations and you will be able to find that information by following the above link or searching the websites of those organisations. The council does not hold information about spending of other organisations.
The council’s spending is set out in the Statement of Accounts. The accounts are prepared in the format prescribed by the Accounts and Audit Regulations 2015.
Financial information about Council Tax spending can also be found in our Council Tax financial information.
Council Tax is collected by the council to fund services provided by it and by other organisations, such as Gloucestershire County Council, the Police and Crime Commissioner for Gloucestershire and Quedgeley Town Council, and these are set out on the Council Tax bill, together with how much of the bill contributes to those organisations.
The information as to how those organisations spend that money will be available from those organisations and you will be able to find that information by following the above link or searching the websites of those organisations. The council does not hold information about spending of other organisations.
Pound Sterling is the official currency of the United Kingdom. This is the accepted currency by the United Kingdom government and is accepted by countries globally. It is not for the council to prove that Pound Sterling is a legitimate currency, it is for whoever disputes this to prove otherwise.
The Council Tax legislation requires the payment of Council Tax once a demand is made. It is not an obligation to make a promise to pay; it is a requirement to make an actual payment. The council is not obliged to accept any type of payment other than Pound Sterling and will not accept any other type of payment. The council does not accept a promissory note and will require payment within the time limits identified in the Council Tax bill and by the means stipulated at the back of that bill.
Pound Sterling is the official currency of the United Kingdom. This is the accepted currency by the United Kingdom government and is accepted by countries globally. It is not for the council to prove that Pound Sterling is a legitimate currency, it is for whoever disputes this to prove otherwise.
The Council Tax legislation requires the payment of Council Tax once a demand is made. It is not an obligation to make a promise to pay; it is a requirement to make an actual payment. The council is not obliged to accept any type of payment other than Pound Sterling and will not accept any other type of payment. The council does not accept a promissory note and will require payment within the time limits identified in the Council Tax bill and by the means stipulated at the back of that bill.
The Council Tax legislation provides the authority for the council to levy, collect and enforce Council Tax. The council has a constitution which provides a system of delegations, and delegates various powers to teams and officers of the council. Officers that have sent Council Tax bills, letters or other documents are authorised to do so under the council’s constitution.
The Council Tax legislation provides the authority for the council to levy, collect and enforce Council Tax. The council has a constitution which provides a system of delegations, and delegates various powers to teams and officers of the council. Officers that have sent Council Tax bills, letters or other documents are authorised to do so under the council’s constitution.
If you do not pay your Council Tax we are required by law to follow statutory procedures to recover the debt using council tax enforcement.
If you are having trouble paying, please contact us immediately and we may be able to come to a payment arrangement that you can afford.
If you do not pay your Council Tax we are required by law to follow statutory procedures to recover the debt using council tax enforcement.
If you are having trouble paying, please contact us immediately and we may be able to come to a payment arrangement that you can afford.
The recovery of Council Tax is a requirement of the Council Tax legislation and is reasonable and necessary action which pursues a legitimate aim. The council denies that any reasonable actions in pursuit of such aims amount to harassment for the purposes of the Protection from Harassment Act 1997 or amounts to any form of harassment.
The recovery of Council Tax is a requirement of the Council Tax legislation and is reasonable and necessary action which pursues a legitimate aim. The council denies that any reasonable actions in pursuit of such aims amount to harassment for the purposes of the Protection from Harassment Act 1997 or amounts to any form of harassment.
The 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. If the Clerk to the Justices or the Justice of the Peace agrees that the complaint is valid, they authorise the issuing of the summonses in respect of persons on the complaint list. The billing authority then produces and serves the court summonses on behalf of the court.
The Magistrate's Court acts pursuant to its powers in the Magistrates’ Courts Act 1980. Any questions regarding their powers should be directed to the court of issue.
The 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. If the Clerk to the Justices or the Justice of the Peace agrees that the complaint is valid, they authorise the issuing of the summonses in respect of persons on the complaint list. The billing authority then produces and serves the court summonses on behalf of the court.
The Magistrate's Court acts pursuant to its powers in the Magistrates’ Courts Act 1980. Any questions regarding their powers should be directed to the court of issue.
Article 6 of the UK General Data Protection Regulation (UKGDPR) provides the following:
Processing shall be lawful only if and to the extent that at least one of the following applies:
Section 8 of the Data Protection Act 2018 states:
In Article 6(1) of the [UK GDPR] (lawfulness of processing), the reference in point (e) to processing of personal data that is necessary for the performance of a task carried out in the public interest or in the exercise of the controller's official authority includes processing of personal data that is necessary for
You can find out more about this, including your rights in relation to our processing of your personal data, please refer to our Privacy Notice.
Article 6 of the UK General Data Protection Regulation (UKGDPR) provides the following:
Processing shall be lawful only if and to the extent that at least one of the following applies:
Section 8 of the Data Protection Act 2018 states:
In Article 6(1) of the [UK GDPR] (lawfulness of processing), the reference in point (e) to processing of personal data that is necessary for the performance of a task carried out in the public interest or in the exercise of the controller's official authority includes processing of personal data that is necessary for
You can find out more about this, including your rights in relation to our processing of your personal data, please refer to our Privacy Notice.
You have the right to appear before the magistrates (justices) and provide evidence as to why the court should not grant a liability order. The valid defences are:
Once a liability order has been granted and the magistrates have made an order for costs, the costs will be added to your account and the debt will be enforced.
It should be noted that the magistrates are obliged to award ‘reasonable costs’. The level of costs will therefore be linked to the amount of time and effort the council has had to incur in making the application. If this includes large volumes of correspondence and requests for information under the auspices of a Freeman on the Land ‘defence’ or similar, then it is likely that this will cause the costs applied for to be higher in these individual cases.
The enforcement actions which can be used are:
If you consider that the liability order was not obtained within the law, you have the right to appeal the order by way of judicial review in the High Court. This would be something you would need to arrange independently of the council at your own cost.