FAQs

The Council has a responsibility to bill and collect council tax, but this does not mean it introduces a fiduciary relationship.

Below are some frequently asked questions:

  • Is the Council required to provide an autographed/signed lawful contract with you, with both of our autographs/signatures?

Some residents consider that council tax is a contract and requires a legal contract and signatures indicating an agreement. Council tax is a statute, and a contract is not required. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is not relevant.

A variation of this question is ‘Please provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me.’ Again, this is inconsequential, as there hasn’t been an exchange of contracts or agreement. Neither is required for the levy and recovery of council tax.

  • Can you provide evidence that I am lawfully obliged to pay council tax?

The hierarchy of who is considered to be the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement to this act is not necessary.

  • Can you 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 legal or fictional is not relevant for the purposes of council tax. Council tax is payable by the liable party as determined by the Local Government Finance Act 1992 and The Council Tax (Administration and Enforcement) Regulations 1992.

  • Can you provide confirmation the debt exists lawfully?

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 you provide documents containing a wet ink signature?

A signature is not necessary for the billing of council tax and no wet ink signature is mandatory on a court summons either. Case law has clarified that the use of a stamp or electronic signature are both valid for the purpose of a court signing a summons.

  • I’m a freeman on the land am I liable?

Yes, you are liable for council tax if you have been issued with a demand notice bearing your name. Being a freeman on the land does not mean someone can choose which laws they adhere to and which to ignore.

  • Can you provide your VAT details / provide a VAT invoice?

Council tax is outside the scope of VAT and the Council is therefore not able to provide a VAT invoice for the payment of council tax.

The Council’s VAT registration number is 118 0399 74.

  • Is the Council a company or a corporation?

Gedling Borough Council is a local authority, itself created by statute. The Council is not a company or corporation and does not have a company registration number.