Council Tax: Understanding the law

Council Tax and the Law

Slough Council is legally required to bill and collect Council Tax. This does not create a special legal relationship of trust or advice between the council and residents, and we do not need your consent to collect unpaid Council Tax.

You are legally required to pay Council Tax if you are the person responsible for a property, as set out in the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992.

If you do not pay, we will take recovery action.

You can find more details on our Council Tax legality and ‘Freeman of the Land page.