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.
We sometimes receive lengthy and repeated enquiries asking about the legality of council tax that rely on historic and unreliable sources. The arguments presented in these enquiries have no recognised basis in law. If you have concerns of this nature, we recommend that you seek independent legal advice.
To ensure we can support all council taxpayers effectively, we will not respond to repeated and lengthy enquiries that have no recognised basis in law. To do so is a disproportionate demand on public resources. We will make this clear in our initial response to any enquiries of this nature.
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, individuals do not choose whether to pay council tax and being part of these movements does not mean that you can 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.
There is no need for a special court order to make you pay.
Find out more about the High Court's decision.
How to pay your council tax
Find out how to pay your council tax. Your bill will also tell you how to pay.
Valid forms of payment for council tax are stated on the reverse of all bills issued. Promissory notes will not be accepted and recovery action will continue if balances remain outstanding.
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 legal basis
- is asking for an opinion, rather than facts
- is requesting information that isn't allowed under the Freedom of Information Act