Council Tax Appeals

You can appeal on the following issues -

• You do not agree you are liable for the tax;
• You do not agree with the dates you are shown as liable for the tax;
• You have not been given a discount you believe should apply;
• You have not been given an exemption you believe should apply;
• You have not been given a reduction for a person with a disability and you believe you are entitled.
• You disagree with a penalty that has been imposed.

The appeal has two steps. Firstly, writing to the Council and explaining why an appeal is being made and the reasons you disagree with the decision made. We have 2 months to consider this and make a response.

If the appeal is rejected or we fail to respond within 2 months a further appeal can be made to the Valuation Tribunal service, which is independent of the Council. More details on this service can be found at the Valuation Tribunal Service. Any appeal to this service must be made within 2 months of the Council rejecting the initial appeal or within 4 months of the initial appeal where the Council fails to make any response.

If you wish to appeal against a decision made on Council Tax Support or Housing Benefit, there is a separate process.

Pending any appeal being determined Council Tax remains payable as billed.

For more information or if you have an enquiry please contact us.

Appeals to the valuation tribunal

You can make appeals to the Valuation Tribunal if: You are the owner of a newly built unoccupied property and disagree with the completion date shown on the completion notice we have sent you. This will be the date the property will be banded from and included in the Valuation List. If you disagree with the date, you need to appeal within 28 days of receiving the completion notice. You can also make an appeal to the Valuation Tribunal if:

• You disagree with a decision we have made about an appeal you made to us.
• We have not made a decision on your appeal to us within 2 months. as long as no more than 4 months have passed since you first wrote to the Council.
• You disagree with the decision of your appeal to the Valuation Office.

Appeals need to be made in writing to:

Valuation Tribunal Service, Hepworth House 2 Trafford Court Doncaster Yorks DN1 1PN

Telephone : 01302 342324 Fax : 01302 321447

Tribunal Service Website The valuation tribunal, which is independent of both the valuation officer and Oadby and Wigston Borough Council. They will contact you to arrange a hearing, and send you a leaflet to explain how the process works. The hearings are free however if a solicitor presents your case, you will need to pay their charges whether you are successful or not. You still have to pay council tax until your appeal is decided. If your appeal is successful any overpayments will be refunded.

Freeman on the Land and challenges to the legality of council tax

Council tax pays for the services in your area. With this we provide essential services and helps those in need.

Our authority to charge council tax comes from the Local Government Finance Act 1992. It sets out a local authority’s rights to charge council tax to fund services and who is liable to pay.

Your liability to pay

You do not have a choice of whether you are liable for council tax, as liability is determined by statutory law.

Your liability for council tax is not dependant on and does not require your consent or the existence of a contractual relationship with the council. If you have concerns over the charging of council tax, please seek proper legal advice before withholding payments rather than relying on internet sources.

Current legislation

The legislation that covers council tax is freely available from the government website, including:

• Local Government Finance Act 1992
• Council tax (Administration and Enforcement) Regulations 1992 (as amended)
• Council tax (Demand Notices) (England) Regulations 2011

Frequently asked questions

Provide an autographed lawful contract, with both of our autographs

As mentioned above council tax is a creature of statute, and a signed contract is not required. Therefore, any reference to the following is irrelevant:

• Companies Act
• Contracts Act
• Bills of Exchange Act
• other acts regarding companies or contracts

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.'

This is inconsequential, as contracts or agreements have not been exchanged. Neither is required for the levy and recovery of council tax.

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 of this is not necessary.

Provide evidence that you have the lawful and contractual authority to use the legal fictional name of “X” 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. Using a fictitious name at court or failing to give a legal name when requested by a Magistrate, reserves the right for the court to deal with the case in the resident’s absence.

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.

I’m a Freeman of the Land and am not liable

Being a Freeman of the Land does not mean people can choose which laws they adhere to and which to ignore.

Please state if you are a company or a corporation

Oadby & Wigston Borough Council is a local authority within the public sector and is not a company or a corporation.

Promissory notes

Valid forms of payment for council tax are stated on the reverse of bills issued. Promissory notes will not be accepted and recovery action will continue if balances remain outstanding.

Using an archaic law does not mean that council tax payment is not due or an individual is not liable to pay. There are many misleading articles and templates on the internet regarding the legality of council tax. Anyone using these for advice should seek proper legal advice before using them as a defence against council tax liability.