What you need to know about Council Tax

Why you pay Council Tax

Council Tax helps pay for the services in your area. Without it, we would not be able to provide essential services or support people who need help.

Our authority to charge Council Tax comes from the Local Government Finance Act 1992. This law, passed by the UK Parliament and approved by the Crown, sets out a local authority's right to charge Council Tax and who is responsible for paying it.

Council Tax is not a direct charge for individual services. It is a statutory tax collected from people who live in a property (and some owners). The money goes into a central fund that helps us provide services for the whole community.

Some groups, such as the 'Freeman of the Land' movement and similar groups, claim that laws only apply if someone agrees to them. This is incorrect. Contract law and alleged rights under common law are not the same as the legislation about how Council Tax is administered and collected.

Your liability to pay

You do not have a choice about whether you are liable for Council Tax. Liability is set by law. Being a 'freeman' does not exempt anyone from paying.

Your liability does not depend on your consent or on having a contract with the council. Any claim that Council Tax requires your agreement has no legal basis.

If you have concerns about how your Council Tax is charged, please get proper legal advice before stopping payments. Do not rely on information from internet sources.

The law behind Council Tax

Council Tax is set out in UK law. Key legislation includes:

We have provided the legislation that allows councils to charge Council Tax, and we will answer relevant enquiries wherever possible. However, we will not respond to lengthy enquiries that focus on old legislation or hypothetical arguments that do not appear to have have any legal basis. These types of enquiries use up limited resources at the expense of other taxpayers.

If you have concerns about how your Council Tax is charged, please seek reputable legal advice.

Acts and statutes

Some residents ask whether Acts and statutes apply to them, or about the difference between a statute and law. Acts of Parliament are statutes which set out the law. The council’s role is to provide essential services to residents.

If you have questions about other Acts of Parliament or laws, you should contact a legal professional. The council cannot give legal advice.

Freedom of Information requests

A Freedom of Information (FOI) request is only for information the council holds. Requests asking whether the council is 'bound by Acts and statutes' are not valid FOI requests.

If you have a question about liability, use the correct appeal process on our website. For more information, see How much Council Tax do you pay?

If you question whether you are bound by UK law, we will advise you to seek independent professional legal advice.

Incorrect or inaccurate objections and queries

Council Tax is a legal requirement. Some objections we receive are based on misunderstandings of the law.

Below are common examples and why they are not valid.

"Provide a signed or autographed contract between us."

Council Tax does not require a contract or signatures. It is created by statute, so laws about companies or contracts do not apply.

A variation of this is: "Show evidence that I agreed to let you collect this debt." You do not need to agree. Liability comes from law, not agreement.

"Provide evidence that I am legally obliged to pay Council Tax."

Your legal liability is set out in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual consent is not required.

"Provide evidence you have authority to use my 'legal fiction' name."

Whether a name is 'legal' or 'fictional' is irrelevant. Council Tax is charged to whoever is legally liable under the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.

"Prove the debt exists lawfully."

The Council Tax bill (also called a Demand Notice) creates the debt. You do not need to sign anything.

A Magistrates' Court summons does not need a handwritten signature. Since 2019, electronic or stamped signatures are valid.

"I am a Freeman of the Land and not liable."

Calling yourself a 'Freeman of the Land' does not exempt you. You must still follow UK laws.

"Are you a company or corporation?"

Enfield Council is a local authority within the Public Sector, not a company or corporation.

"Provide evidence that you have my consent to hold my data."

We do not need your consent. Under Regulation 8 of the Data Protection Act 2018, we can process personal data when carrying out a public function, such as collecting Council Tax.

"I will not accept unsigned correspondence or anything I haven't agreed to."

A resident's consent or signature is not required for liability. If you ignore our letters or do not pay, we must take recovery action.

"The summons is illegal as it was not issued by the court."

The Magistrates Court issues the summons once the council's application is approved. The council then prints and posts it on the court's behalf. This is normal practice and allowed under the Magistrates' Court Rules 1981.

"I want a copy of the liability order."

A liability order is a court decision, not a physical document. Courts publish a list of names and addresses where liability orders are granted. We may send a notice for your information, but this is not legally required.