The laws behind council tax, what happens if you don’t pay, and our responses to council tax freedom of information (FOI) requests.
What is council tax?
Council tax is a payment that people in the UK must make to local councils to help fund public services like social care, housing, local education, libraries and museums, street cleaning and waste collections.
Council tax law
The rules for paying council tax are in the Local Government Finance Act 1992. This law gives local councils the right to ask for council tax payments to help pay for local services.
Who has to pay council tax
You must pay council tax by law. You don’t need to agree or sign anything for it to be valid, and saying otherwise is incorrect. We’ll send a bill every year telling you how much you need to pay.
Some groups, like the Freeman on the Land or sovereign citizen movements, believe people shouldn’t have to follow laws unless they agree to them. However, you don’t get to choose whether to pay and being part of these movements won’t let you avoid paying your bill.
What happens if you don’t pay
If you don’t pay your council tax, we can take legal action to make you pay. In serious cases, this could lead to a prison sentence.
The High Court has decided that people do not need to agree to pay council tax for it to be legal. There is no need for a special court order to make you pay.
How to pay your council tax
Find out how to pay your council tax. Your bill will also tell you how to pay.
Freedom of information (FOI) requests about the legality of council tax
We try to answer all questions about council tax, but we may refuse your request if it:
- has no a legal basis
- is asking for an opinion, rather than facts
- is requesting information that isn’t allowed under the Freedom of Information Act