Council tax is a legal charge. If you are responsible for paying it, you must pay it.
The main laws that cover council tax are:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
You do not need to sign a contract or agree to pay council tax for the law to apply.
If you do not pay your council tax, we may take action to recover the money you owe. This may also mean that you have to pay extra costs.
The information below answers some common questions about council tax and the law.
Do I have to pay council tax if I am a ‘Freeman on the Land’?
You may still have to pay council tax.
You do not need to agree to council tax or have a contract with the council for the law to apply.
Courts have rejected previous challenges based on ‘Freeman on the Land’ arguments.
Do I need to sign a contract?
No.
Council tax is not based on a contract between you and the council. This means the council does not need a signed contract or a ‘wet ink’ signature.
A wet ink signature is also not needed on a court summons.
Company and contract laws do not affect your council tax. The same applies to laws about bills of exchange.
What law says I have to pay council tax?
The Local Government Finance Act 1992 sets out who is responsible for paying council tax.
Sections 6 to 9 of the Act explain who is responsible for a council tax bill. You do not need to agree to this for the law to apply.
What if I believe my name is a ‘legal fiction’?
This does not affect whether you need to pay council tax.
The law decides who is responsible for paying council tax. It does not depend on whether someone considers their name to be legal or fictional.
How is a council tax debt created?
We will send you a council tax bill, known legally as a demand notice.
The bill tells you how much council tax you need to pay. Issuing the bill creates the council tax debt.
Can I have a VAT invoice?
No.
Council tax is outside the scope of VAT, so we cannot provide a VAT invoice.
Is Torfaen Council a company?
No.
Torfaen Council is a local authority in the public sector. It does not have a company number.
Do I need to give permission for you to use my personal information?
We do not always need your consent to use your personal information.
The law allows us to use information when we need it to carry out our public duties. This includes billing and collecting council tax.
We only use your information as allowed by data protection law. This includes the Data Protection Act 2018 and UK GDPR. The existing page specifically refers to Regulation 8 of the 2018 Act and Article 6(c) and (e) of GDPR.
If you disagree with your council tax
If you think something on your council tax bill is wrong, contact us.
Do not stop making payments while you are waiting for an answer.
If you plan to stop paying your council tax, get independent legal advice first.
We may not respond to repeated questions or arguments that have no basis in council tax law.