Common questions about the legality of Council Tax
Provide an autographed lawful contract with you, with both of our signatures.
Some people believe Council Tax is a contract that requires both parties to sign an agreement. This is not the case. Council Tax is set by law, not by contract, so no signatures are needed.
References to laws about contracts or companies, such as the Companies Act, Contracts Act or Bills of Exchange Act are not relevant.
Provide evidence that I am lawfully obliged to pay Council Tax.
The law that sets out who is responsible for paying Council Tax is the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6–9. Your individual agreement is not required.
Provide evidence that you have the lawful and contractual authority to use the legal fictional name of “XXX” for the purposes of making money.
Whether a name is considered legal or fictional does not matter for Council Tax. Liability is decided by law under the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992.
Provide confirmation the debt exists lawfully.
The issue of a Council Tax Demand Notice (the bill) is what creates the debt. No signature or agreement is needed, because Council Tax is a tax, not a contract.
Provide documents containing a wet ink signature.
A handwritten (wet ink) signature is not required for Council Tax bills or court summonses. Case law confirms that rubber stamps and electronic signatures are valid for court purposes.
I’m a Freeman of the Land and am not liable.
Being a ‘Freeman of the Land’ does not mean you can choose which laws to follow. You are still required to pay Council Tax.
Please send us your VAT details/provide a VAT invoice.
Council Tax is outside the scope of VAT. We cannot issue VAT invoices for it.
Please state whether you are a company or a corporation.
Slough Borough Council is a local authority, not a company, and does not have a company registration number.
Please evidence where I have given my consent authorising Slough Borough Council to hold my data.
We do not need your consent to process data for Council Tax. The Data Protection Act 2018 and UK GDPR Article 6(c) and (e) allow us to process data when carrying out legal duties in the publics interest, such as billing and collecting Council Tax.
Provide evidence of which companies Slough Borough Council has shared personal data with.
We only share data where the law allows us to. This is usually because of:
- Legal obligation: we must process data to comply with the law.
- Public task: we need to process data to carry out our official duty to collect Council Tax on behalf of the council.
If you believe the council has acted incorrectly, you must follow the legal dispute processes.
You can also make a Subject Access Request to see what personal data we hold about you. Please note: this process is for your data only not for disputes or general questions about Council Tax.
More information can be found in Slough Borough Council Privacy Notices.
Provide a true bill that complies with the Bills of Exchange Act 1882.
This Act does not apply to Council Tax. Council Tax is governed by the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992.
If you get a Liability Order without me being there, it’s fraud.
If you believe a Liability Order was granted incorrectly, you must raise this with the Magistrates Court. You will need to explain why you feel Slough Borough Council have not followed the correct process and apply for your liability to set aside the order.
You only accept legitimate communication through a recognised official service and needs to be sent following universal postal union convention rules. No other forms of communications will be accepted. This includes bailiff action, using private organisations, hand delivered or electronic notices.
We will use the legal processes available to us to collect unpaid Council Tax. This includes written notices, electronic communication, and enforcement agents if necessary. Ignoring notices or refusing payment will result in recovery action taken against you.
Where a liability order was granted, I require a copy of the liability order for which notice of liability order was received.
When Liability Orders are granted by the Magistrates’ Court, an electronic list is created with the names, addresses and amounts owed. Both the court and the council keep a copy of this list.
The Liability Order is a legal process, not a physical document that can be copied.