Yes it is. Pursuant to the London Government Act 1963 (LGA 1963), Redbridge Council is a body corporate being the council for the London Borough of Redbridge. The naming of the council was provided under powers granted by LGA1963.
Freeman on the Land and challenges to the legality of council tax
Like many local authorities, Redbridge Council has seen an increase in the number of Freedom of Information (FOI) requests received, requesting information relating to this topic.
In this article you will find information which clarifies the Council’s position.
Why do I need to pay Council Tax if I do not use all the services available?
Council Tax is not a direct charge for individual services provided. It is a Statutory Tax levied on occupiers (and some owners) of dwellings within the Council's area and the amount collected is paid into a central fund to enable the Council to provide services for the benefit of the local community as a whole.
I have not signed a contract and do not accept I should pay Council Tax
The Council understands that the Freedom on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of Council Tax.
You do not have a choice as to whether you are liable for Council Tax. Being a 'freeman' does not exempt anyone from paying Council Tax. Council Tax is not optional and not something you consent to. If you are liable to pay Council Tax, you must make your payments.
In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom and which has received the assent of the Crown and subsequent statutory regulations, sets out a local authority's rights to demand Council Tax to fund services and who is liable to pay.
Your liability for Council Tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with the Council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
Can I withhold payment of my Council Tax bill?
Anyone who withholds payment will have enforcement action taken against them.
In extreme cases, this could even lead to a prison sentence. In the Manchester Magistrates' Court vs McKenzie (2015) case, an individual who attempted to use similar 'Freeman on the Land' defences in court ended up in prison for 40 days.
If you have any concerns over the charging of Council Tax, please seek independent legal advice from a qualified legal practitioner or legitimate recognised source, rather than relying on internet sources, hearsay or forum statements which may be incorrect or misleading.
Beware of misleading articles online
There are many misleading articles and templates on the internet regarding the legality of Council Tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as a defence against Council Tax liability based on contract, consent, and common law.
For individual’s relying on copied articles from social media websites such as Facebook, TikTok etc., using arguments based on Notice of Conditional Acceptance, including those quoting the Magna Carta 1215, Halsbury’s Laws of England, Misprision of Treason or similar archaic laws and threats that ‘ignorance is no defence in law’ etc. You should be aware these arguments have no legal basis with which to support non-payment of Council Tax. Such arguments are not accepted by the Council and will not result in the halting or withdrawal of legal action to recover outstanding Council Tax charges.
The Magna Carta (Latin for Great Charter) 1215, specifically Article 61, was drawn up to settle the dispute between the then Monarch and a group of 25 Barons over specific matters including taxes. However, the terms and conditions of this order were never granted to the population at large. Furthermore, Article 61 was subsequently omitted from all further versions of the of Magna Carta and was never incorporated into English law. The Magna Carta was amended and republished in various forms throughout subsequent years, ending with the 1225 version, which forms part of our common law today. Regarding the original 63 clauses set out in the Magna Carta 1215, only 4 remain today, which does not include Article 61.
Council Tax replaced the Community Charge (Poll Tax) from 1 April 1993, having been enacted by the Local Government Finance Act 1992 (LGFA), which reverted the previous person’s tax to a property based one, which resulted in a tax levy on all domestic dwellings. The liability to pay the Council Tax, as set out in the LGFA 1992 and subsequent associated legislation, Statutory Instruments and Regulations is non-consensual. This is a statute created by a democratically elected Parliament of the United Kingdom, which subsequently received the assent of the Crown.
Some residents have questioned whether they are obliged to abide by Acts and Statutes and about the difference between a Statute and Law and other similar questions regarding legal matters. In essence, Acts of Parliaments are Statutes which set out the law; however, if you have questions regarding Acts of Parliament or laws, we suggest these should be directed to a legal professional, not the council.
If you want legal advice, we recommend contacting a solicitor for specific legal advice. Failure to pay your Council Tax is a criminal offence and could have serious consequences if you chose not to pay. You can find details of qualified lawyers in our area from the Law Society website.
Whilst we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to respond to lengthy spurious enquiries that focus on hypothetical arguments that have no basis in statute, which use our resources at the expense of other taxpayers. This includes letters and notices served on the Council’s Chief Executive with the same misleading reasoning.
The effect of these enquiries, premised on an improper understanding of English law, and regardless of your intent, is to delay or avoid our lawful administration of taxes, charges, and personal data.
We must be mindful of the effect on the public purse, and considering the effect of these enquiries is vexatious, we have prepared a set of frequently asked Questions and Answers (see below) which address some of the matters raised by these templates and will not otherwise enter into correspondence about these matters.
If you do not accept our answers to these questions, we would recommend you seek independent professional legal advice.
Questions and Answers
Is Redbridge Council a corporate entity?
Does a DUNS number mean anything?
No. A DUNS number does not mean Redbridge Council is not a council, it is simply a reference. To argue that a DUNS number means Redbridge Council is not a council would be the same as arguing a postcode, a phone number or a bank account number meant we are not a council.
Is it lawful for Redbridge Council to charge Council Tax?
Yes it is. Council Tax was introduced and is administered under the Local Government Finance Act 1992 s1(1) by a “billing authority”. s1(2) defines “billing authority”, in relation to England, to include a London borough council. Further powers are granted by the Council Tax (Administration and Enforcement) Regulations 1992.
Provide evidence that I am lawfully obliged to pay Council Tax
The hierarchy of who is deemed to be the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9. Individual agreement of this is not necessary.
Please provide evidence where I have given my consent to hold & process my personal data relating to the administration of Council Tax
For the processing of personal data based on LGFA1992 s1(1) the relevant lawful bases are:
UK General Data Protection Regulations (GDPR), Article 6(1)(c) ‘Legal Obligation’, and
UK GDPR Regulations, Article 6(1)(e) ‘Public Task’ as supplemented by data Protection Act 2018 (DPA 2018) s8(c)
You can find out more about this, including your rights in relation to our processing of your personal data, please refer to our privacy notice here: https://www.redbridge.gov.uk/about-the-council/privacy-and-data/
Does the absence of a contract mean Redbridge Council cannot charge me Council Tax?
No. Council Tax is not a matter of contract, so the absence of one is irrelevant. Council Tax is a tax and determined by statute.
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 irrelevant for the purposes of Council Tax. Council Tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992, as detailed under point 4 above.
Provide confirmation the debt lawfully exists, and my Council Tax Bill complies with the Bills of exchanges Act 1882
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 as Liability for Council Tax is determined in accordance with the statutory legislation; it is a tax, not a contract. The Council Tax ‘bill’ as it is often referred to, is not a bill under the Bills of exchanges Act 1882 but is a Demand (Notice) for payment and is issued in accordance with and complies with the requirements of the Council Tax (Administration and Enforcement) Regulations 1992.
What happens if I do not pay Council Tax I am liable for?
If you don’t pay your Council Tax in accordance with your instalments several things can happen. Initially, Redbridge Council will send you either a Reminder Notice or a Final Notice, this depends on whether you have previously had Reminder Notices and the balance on your Council Tax account. If you do not pay a Reminder or Final Notice Redbridge Council can apply to the Magistrates’ Court for a Liability Order allowing us to take additional recovery action. If we must apply for a Liability Order, we will send you a summons in advance of the court date.
Why is the summons produced and sent by Redbridge Council and not the court?
Redbridge Council, as the billing authority, makes complaint to the Clerk to the Justices/Justice of the Peace by sending to the court by electronic means, a list of all persons against whom we wish to apply to the court for a liability order along with relevant information. If the Clerk to the Justices or the Justice of the Peace agrees that the complaint is valid, they authorise the list to confirm the issuing of the summonses in respect of all persons for which an application is being made, on the complaint list. The billing authority then produces and serves the court summonses on behalf of the court.
A summons is not valid without a wet ink signature
There is no requirement for a wet ink signature on a court summons under regulation 109 Magistrates’ Courts Rules 1981. This was further amended by the Magistrates’ Courts (Amendment) Rules 2019, where the requirement for signatures on summonses and warrants was removed completely.
Please provide a VAT invoice or your VAT details
It should be noted that Council Tax is deemed outside the scope of VAT and therefore we are unable to provide a VAT invoice.
I only accept legitimate communication through a recognised official service and needs to be sent following universal postal union convention rules. I confirm no other forms of communications will be accepted. This includes bailiff action, using private organisations, hand delivered or electronic notices
Redbridge Council serves documents relating to Council Tax in accordance with the requirements of Council Tax (Administration and Enforcement) Regulations 1992.
Anyone who ignores Council Tax communications or withholds payment will have enforcement action taken against them.
If a liability order is granted without my presence, consent and opportunity to bring all of the above to the attention of those concerned and involved I WILL have no choice but to seek lawful advice with regards to proceeding with a claim for fraud against those involved
If you have a dispute regarding 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 Redbridge Council have not followed the correct process and apply for your liability order to be set aside.
Where a liability order was granted, I require a copy of the 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 electronically, and an electronic copy is kept by both the Local Authority and the Magistrates’ Court in which the orders were granted.
The granting of a Liability Order is a legal process and is not a physical document and as such cannot be evidenced in the form of a document.
How to correctly challenge and appeal your Council Tax bill
You have the right to challenge and appeal your Council Tax bill if you feel that any of the following apply:
- You should not be liable for Council Tax
- You believe your property should be exempt
- The amount charged is incorrect
- Your Council Tax Support is calculated incorrectly
- You consider a penalty has been applied incorrectly
Any appeal should initially be made in writing to council.tax@redbridge.gov.uk
You must explain exactly what you are appealing against and give the reasons why. The council will consider the reasons for your appeal and respond in writing. If you remain dissatisfied, you have a further right of appeal to an independent tribunal:
- Within 2 months of being notified of the council’s decision
- Or 2 months from your initial appeal, if no decision is made within that time
Making an appeal does not allow you to withhold payment or part payment of Council Tax; however, if your appeal is successful, any overpayment will be credited to your Council Tax account or refunded.
You also have the right to challenge your Council Tax band, providing certain criteria exists.
Local authorities (Councils)
The provision of local government and its functions are contained within the:
Local Government Act 1972 (as amended) (legislation.gov.uk website)
Council Tax legislation
The legislation that covers Council Tax is readily available from the Government Legislation website, including:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
