Legal requirement to pay council tax

The Royal Borough of Windsor and Maidenhead Council has a responsibility to bill and collect council tax.

Here are the most frequently asked questions we receive about the legality of council tax billing and collection. This does not mean it introduces a fiduciary relationship (a situation in which one person justifiably places confidence and trust in someone else and seeks that person's help or advice in some matter).

Can Windsor and Maidenhead Council provide me with an autographed lawful contract, with both of our/my signature(s)?

Council tax is not collected or due under a contract. It is a tax collected by the council as a public authority under the legislation referred to below. So, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts about companies or contracts is not relevant.

Can Windsor and Maidenhead Council provide me with evidence that I am lawfully obliged to pay council tax?

Those considered to be the liable party can be viewed in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement of this is not necessary.

Can Windsor and Maidenhead Council provide me with 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 legal or fictional is not relevant for the purposes of council tax. Council tax is charged and payable by whoever the liable party is, determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992. 

Can Windsor and Maidenhead Council provide me with confirmation the debt exists?

The issue of a council tax demand notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for council tax: it is a tax, not a contract.

Can Windsor and Maidenhead Council provide me with documents containing a wet ink signature?

A signature is not necessary for the billing of council tax. Neither is a wet ink signature mandatory on a court summons. Previous case law has clarified that the use of a rubber stamp or electronic signature are both valid to the court signing a summons.

I am a Freeman of the land, am I still liable to pay Council Tax?

Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which to ignore. The legislation relating to council tax will still apply to you. Case law confirms that this is not a valid reason to not pay council tax, Manchester magistrates’ court Vs McKenzie (2015).

Can Windsor and Maidenhead Council provide me with VAT details or provide a VAT invoice?

Council tax is deemed outside the scope of VAT, and we are unable to provide a VAT invoice.

Can Windsor and Maidenhead Council advise whether they are a company or a corporation?

Windsor and Maidenhead council is a local authority within the public sector and does not have a company number.

Can Windsor and Maidenhead Council provide evidence of where I have given consent authorising Windsor and Maidenhead council to hold my data?

The council does not need consent to process data that is necessary for the performance of a task conducted 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. Please see  www.legislation.gov.uk/eur/2016/679/article/6.

Can Windsor and Maidenhead Council provide evidence of which companies they have shared personal data with?

The council will share details of liability orders with debt collection agents to recover monies owed. Personal data may also be shared to detect or prevent fraud. 

Can Windsor and Maidenhead Council provide a true bill that complies with the Bills of Exchange Act 1882?

The council follows and complies with the requirements of the Local Government Finance Act 1992 and council tax (Administration and Enforcement) Regulations 1992. 

If Windsor and Maidenhead Council obtain a liability order without my presence, consent, and opportunity to bring all the above to the attention of those concerned and involved am I able to seek lawful advice with regards to proceeding with a claim for fraud against those involved?

If you have a dispute about the granting of a Liability Order against you then you need to take this up with the Magistrates’ Court. You will need to explain why you feel Windsor and Maidenhead council has not followed the correct process and apply for your liability order to be set aside.

If I only accept legitimate communication through a recognised official service that needs to be sent following universal postal union convention rules, and I don’t accept any other forms of communications including bailiff action, using private organisations, hand delivered or electronic notices, can I ignore Windsor and Maidenheads Council Tax bill?

You should not ignore council tax communications, as Windsor and Maidenhead council will take action to recover arrears, more information can be found on our council tax reminder webpage. 

If Windsor and Maidenhead Council were granted a liability order against me, can I obtain a copy of that liability order?

Following the Magistrates’ Court Hearing at which Liability Orders are granted, a full list of those granted is produced. The list contains the names and addresses of those charge payers against whom an order was granted together with the amount they owe. 

This list is produced, and an electronic copy is kept by both the council and the Magistrates’ Court in which the orders were granted.

The granting of a Liability Order is a legal process and is not a document. The council notifies everyone who has a Liability Order made against them under the legislation.

Can I see information for where the council tax funding is being spent?

Please see our Council budget and spending page.