Dear Havant Borough Council,
I would like to make a request under the freedom of information
Could you tell me if I have to pay council tax by law or is it
Is this tax made against MR David. (the person and
corporation) or David of the. family (a freeman of the land)?
From: Customer Service Centre
From: Nigel Smith
By law I am presuming that you mean common law as opposed to law enacted
by statute which is why you are differentiating between the two.
Council Tax is a creature of statute and liability for this arises under
the provisions of the Local Government Finance Act 1992 and subsequent
Is this tax made against MR David. (the person and corporation) or
David of the. family (a freeman of the land)?
The tax is payable by whoever is the liable party, which is determined by
reference to the legislation mentioned above.
If it is legislation, I have the choice of whether or not to contract with
you (Havant Council, a corporation) and pay this tax.
You do not have this choice. As previously stated liability for Council
Tax is determined in accordance with the statutory regulations and your
liability for this is not contingent upon either your consent or the
of a contractual relationship with the Council.
If no such contract exists, under common law this would give me the lawful
right as a freeman and not Mr David. (the person and a
corporation) to not pay this tax to you.
I am not sure what you mean by this. However, I note that your questions
seem to have been drawn from advice and templates which can be found on
the internet and would caution you that these can be misleading. There is
no substitute for you obtaining and having regard to proper legal advice.
If you check the web sites they fail to refer to any case where an
argument based on contract, consent and the common law has been successful
in a court of law in respect of Council Tax.
You appear to confuse the law relating to contracts and alleged rights
under common law with the legislation relating to Council Tax. Your
liability for Council Tax arises under the Local Government Finance Act
1992 and the subsequent regulations. It is not contingent upon either your
consent or the existence of a contractual relationship with the Council.
Your assertion that the absence of consent or a contract precludes your
liability to Council Tax is incorrect in law and you have no legal basis
upon which to make such an argument.