Your Council Tax
Sevenoaks District Council is a local authority within the public sector and does not have a company number. Details of all companies registered in England and Wales are available on the Companies House database.
Liability for Council Tax
In the UK, statutory liability for Council Tax attaches under the Local Government Finance Act 1992 (see definition of Persons liable to pay Council Tax). It therefore depends neither on a person’s consent, nor on the existence of any contract with the Council. Consequently, any assertion that a person is required to consent or to enter into a contract with the Council to attract liability for Council Tax has no legal basis, and is incorrect at law.
The Enforcement Process
Payment by Persons liable is enforced under the Council Tax (Administration and Enforcement) Regulations 1992 (see in particular Part 4). This gives local authorities the right to demand Council Tax.
In terms of proceedings, an application is made on the Council’s behalf to the Magistrates’ Court for a summons to be issued in respect of unpaid tax. When the application is approved, it is endorsed by the Court’s legal adviser and the Council is informed of their application’s outcome. The summons is then printed, and the Council sees that it is served it on the respondent (Magistrate’s Court Rules 1981, in particular section 99). The proceedings normally take place as follows:
- The court receives a computer-generated report (a ‘complaints’ list) containing the names, address and amounts owed by Persons liable who are alleged to have defaulted on their Council Tax payments
- The Court clerk reviews the report and, if satisfied, informs the Council that the summonses have been approved
- The Council arranges for a summons to be printed and sent each alleged defaulter. The summons sets out what the Council believes is owed and when the matter will be heard at the Magistrates’ Court
- The Court considers the proceedings on the hearing date and makes an appropriate order
- The Council communicates to the Person liable the outcome of the hearing.
So, in brief, the summons is issued by the Court and the local authority sees that it is served.
Please note: there are many misleading articles and templates on the internet regarding UK Council Tax legality. Anyone drawing on these as a defence against Council Tax liability based on contract, consent and/or common law or otherwise, should seek independent legal advice before using them
Should you wish to appeal your Council Tax, please use the Appeal a Council Tax bill or fine GOV.UK page.
Should you require other customer services in respect of your Council Tax, please contact us.
Questions and answers on Council Tax liability
Is Sevenoaks District Council a company?
Sevenoaks District Council is not a private limited company. Pursuant to the London Government Act 1963 (LGA 1963) it is a body corporate being the council for the Sevenoaks District. The naming of the council was provided under powers granted by LGA 1963.
Does a DUNS number mean anything?
A DUNS number does not mean Sevenoaks District Council is a private limited company. Saying a DUNS number means Sevenoaks District Council is a company is like saying a postcode, a phone number or a bank account number means we are a company.
Please provide evidence of my having consented to the processing of my personal data for Council Tax purposes
Consent is not required for processing of personal data pursuant to the Local Government Finance Act. Please see UK GDPR Articles 6(1)(c) ‘Legal Obligation’ and (e) ‘Public Task’ as supplemented by s8(c) of the Data Protection Act 2018.
Provide evidence that you have the lawful and contractual authority to use the name of [insert name] for the purposes of making money
The name of a billing authority is irrelevant for the purposes of Council Tax. Council Tax is charged and is payable by whoever the liable party is under statute.
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 under statute. 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 compliance with the Council Tax (Administration and Enforcement) Regulations 1992 Part 4.
Why isn’t the summons produced and sent by the court?
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. Please see The Enforcement Process above for more detail.
How can a summons without a wet ink signature be valid?
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
Council Tax is outside the scope of VAT. We provide no VAT invoices in respect of it.
Where a liability order was granted, I require a copy of the liability order
Following any 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, not a physical document. As such, it cannot be evidenced in the form of a document.
The High Court’s 20 September 2023 decision in Leighton v Bristow & Sutor did not change the law on this point. Rather, the Judge found as a matter of fact that the evidence of the list of debtors, paired with the signature of the Magistrate, provided by the Council/bailiff was sufficient to satisfy them that a liability order had been made by the Court.
I only accept legitimate communication sent through a recognised official service following universal postal union convention rules. This includes bailiff action, using private organisations, hand delivered or electronic notices.
Sevenoaks District 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 should expect to have enforcement action taken against them.
Is a liability order issued in a non-prescribed format still enforceable under the Magistrate’s Court Rules 1981?
It is. The legal requirement to use one of two specified templates for liability orders was removed in October 2003 under SI 2003/2211, but nothing else changed. The judgement in Leighton v Bristow & Sutor has neither altered the legal position, nor addressed the point.
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, Sevenoaks District Council cannot change that: you must apply to the Magistrates’ Court to have your liability order set aside. Successfully doing so will require your persuading the Court that you have valid legal grounds for believing Sevenoaks District Council have not followed the correct statutory process.
What is the name and title of the person responsible at the Council for ensuring Sevenoaks District Council ’s liability orders are lawfully issued/enforced/FOI requests about council tax liability are answered?
Names, titles and e-mail addresses for Council staff constitutes personal data and is exempt from disclosure under Section 40 (2) ‘Data Protection’ of the Freedom of Information Act 2000 (the FOIA.)
Section 40(2) of the FOI exempts personal data from disclosure under the FOIA when so doing breaches any data protection principle. Processing personal data in a way never intended by the individual affected breaches the first principle, i.e. that ‘personal data shall be processed lawfully, fairly and in a transparent manner in relation to the data subject.’
In the context of requests like this one, disclosure of personal data is unnecessary to meet any requestor’s legitimate interest. In such circumstances, we maintain the exemption as we believe the public interest is best served by so doing.