Council tax FAQs

What happens if I don't pay my council tax?

If you fail to pay your instalments by the due date given on your bill, recovery action will commence. All instalment payers will be subject to the same recovery procedures in accordance with the Council Tax (Administration and Enforcement) Regulations.

The following action is taken:

  • A reminder/final notice will be issued approximately 14 days after your instalment becomes due
  • Failure to comply with a reminder/final notice will lead to the issue of a summons by the magistrates court

We apply to the court for a liability order which allows us to:

  • Ask your employer to deduct an amount from your earnings.
  • Use external enforcement agents.
  • Ask the Department for Work and Pensions to make payments direct to us if you're in receipt of income support/jobseekers allowance/employment support allowance

In certain cases we can register outstanding council tax as a charge on your property (like a mortgage).
We can also instigate bankruptcy proceedings.

Where can I get independent advice and support?

If you run into financial difficulties, or are worried about debt and paying your bills, or just need some advice and support there are a number of organisations who offer free help and impartial advice.

All of the services listed below are free, confidential and hold a standard accredited by the Money Advice Service - www.moneyadviceservice.org.uk 

The Citizens Advice Bureau 

Citizens Advice offers free, independent, confidential and impartial debt advice through their webchat service.

Online: www.cabshropshire.org.uk/  
Phone: 03444 99 11 00

StepChange debt charity

StepChange helps change the lives of thousands of people every week. Their expert advice is impartial and personalised to each individual situation. 

Online: www.stepchange.org 
Phone: 0800 138 1111

Money Advisor Network

The Money Adviser Network offers free telephone debt advice backed by Money Helper. Provide your contact details in confidence and we’ll connect you with a qualified and regulated money advice provider so you can get back on track.

Online: www.adviser.moneyhelper.org.uk 

National Debtline

National Debtline has helped millions of people with their debts. They’ll talk you through options and give clear advice on how to take back control. 

Online: www.nationaldebtline.org
Phone: 0808 808 4000

Debt Advice Foundation

Debt Advice Foundation is a national debt advice and education charity offering free, confidential support and advice to anyone worried about debt.

Online: www.debtadvicefoundation.org
Phone: 0800 043 4050

Financial Wellness Group

Financial Wellness Group provides free advice and solutions for people struggling with money, debt and budgeting. We have 27+ years’ experience supporting people to find a route to become debt free.

Online: www.financialwellnessgroup.co.uk/MAS
Phone: 0161 518 8285

PayPlan

Payplan provides the debt advice and support to enable you to take charge of your finances and focus on living again.

Online: www.payplan.com
Phone: 0800 280 2816

Business Debtline

Advice for businesses on debt management.

Online: www.businessdebtline.org
Phone: 0800 197 6026

How can I nominate someone else to act on my behalf?

This is known as "authority to discuss".

If you would like to nominate another person to contact us or liaise with us about your council tax account, you can do this by completing and returning the Authority to Discuss form.

You should return the completed and signed form to the revenues team, our email address and postal address are at the bottom of this page

If you've run into financial difficulties, or are worried about debt and paying your bills, or just need some advice and support, there are a number of organisations who offer free help and impartial advice. All of the services below are free, confidential and hold a standard accredited by the Money Advice Service.

How do you use my data?

Who we are?

Shropshire Council is the local government authority for Shropshire. Our address is: Shropshire Council, Shirehall, Abbey Foregate, Shrewsbury SY2 6ND. You can contact our Data Protection Officer on: 01743 252774 or by email at: information.request@shropshire.gov.uk

How do we collect information from you?

We collect information from you when you visit the Shropshire Council website also when you contact us in writing, speak to us on the phone, by email or any other type of electronic communication, or talk to us face to face.

What types of information do we collect from you?

We collect different categories of information about you, depending on the service you want from us and/or the reason why we need to process information relating to you. This could be personal information (for example your name and address), or other more sensitive data that we would only collect and use in very particular circumstances that are set out in law.

Details of information obtained from third parties?

  • Information from landlords
  • Information from DWP
  • Information from Valuation Office Agency
  • The Council’s Enforcement Agents
  • Information from Valuation Tribunal Service

How is your information used?

We may use your information to:

  • Fulfil our legal obligations to process data under the following primary legislation, and associated regulations 
    • Local Government Finance Act 1988
    • Local Government Finance Act 1992
    • Social Security Contributions and Benefits Act 1992
    • Social Security Administration Act 1992

Information may be used:

  • To assess your entitlement to housing benefit
  • To assess your entitlement for council tax support
  • To assess your request to discretionary housing payment
  • To establish your council tax liability
  • To establish your liability for business rates
  • To assess your entitlement to council tax discounts or exemptions
  • To assess your entitlement to business rates reliefs or exemptions
  • Recovery of council tax, business rates or housing benefit overpayment
  • To process payments
  • To notify you of any changes to Council Tax, Business Rates or Housing Benefit that may affect you

Research and statistics

Anonymised and pseudonymised data may be used for research & statistical purposes. Any data collected may be used for research and statistical purposes that are relevant and compatible with the purpose that the data was collected for.

Who has access to your information?

We may share your information with the following third parties for the reasons detailed

  • National Fraud Initiative to assist in the detection and prevention of fraud
  • Valuation Office Agency for collection local taxation
  • Department of Work and Pensions for administration of benefits and detection and prevention of fraud
  • Office of National Statistics for statistical purpose
  • Enforcement Agents for the collection of debt
  • Any other disclosure required by law including any other bodies responsible for detecting or preventing fraud or auditing or administering public funds
  • The Magistrates and other courts
  • The Valuation Tribunal Service for appeals

We will not sell or rent your information to third parties. We will not share your information with third parties for marketing purposes.

What are your rights in relation the personal data we process?

Access – you can request copies of any of your personal information that is held by the Council.

Rectification – you can ask us to correct any incorrect information.

Deletion – you can ask us to delete your personal information. The Council can refuse to delete information if we have a lawful reason to keep this.

Portability – you can ask us to transfer your personal data to different services or to you in some circumstances.

Right to object or restrict processing – you have the right to object to how your data is being used and how it is going to be used in the future.

Right to prevent automatic decisions – you have the right to challenge a decision that affects you that has been made automatically without human intervention, for example an online form with an instant decision.

How long will we keep your information for?

We keep and dispose of all records in line with our corporate retention schedule. We will comply with Data Protection legislation in regards to how long we keep your data.

What security precautions in place to protect the loss, misuse or alteration of your information?

We are strongly committed to data security and will take reasonable and appropriate steps to protect your personal information from unauthorised access, loss, misuse, alteration or corruption. We have put in place physical, electronic, and managerial procedures to safeguard the information you provide to us. However, we cannot guarantee the security of any information you transmit to us. We recommend that you take every precaution to protect your personal information.

Keeping your data up to date

We want to ensure any information we hold is accurate. You can help us by promptly informing us of any changes to the information we hold about you.

Details of any automated decision processes

N/A

Under 13

If you are accessing online services and are under the age of 13‚ please get your parent/guardian's permission beforehand whenever you provide us with personal information.

Cookies & IP addresses

What are cookies and why are they used?

Cookies are small text files which identify your computer to our servers. They are used to improve the user experience. View what cookies we use and how you can manage them on our cookie information webpage.

Complaints

If you would like to make a complaint regarding the use of your personal data, you can contact our Data Protection Officer as follows:

Information Governance
Shropshire Council
Shirehall
Abbey Foregate
Shrewsbury
SY2 6ND
Phone: 01743 252774
Email: information.request@shropshire.gov.uk 

For independent advice about data protection, privacy and data sharing issues, you can contact the Information Commissioner's Office (ICO):

Information Commissioner's Office
Wycliffe House
Water Lane
Wilmslow
Cheshire SK9 5AF

Phone: 0303 123 1113 {local rate) or 01625 545 745 if you prefer to use a national rate number
Alternatively, visit ico.org.uk or email casework@ico.org.uk 

What are the challenges to the legality of council tax?

There are a growing number of articles on the internet regarding the legality of council tax. Also, Freeman of the Land and similar groups believe that using an archaic law to challenge their council tax bill means they don’t have to pay council tax.

These groups commonly believe that they are bound only by any contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as statutory legislation relating to the administration and collection of council tax.

Council tax liability arises through operation of the Local Government Finance Act 1992 and associated regulations, such as council tax (Administration and Enforcement) Regulations (“the legislation”). It is not optional, and it is not something that you have to give your consent to. Nor does Shropshire Council have to prove that you have an obligation to pay council tax. 

The legislation set out the council’s duties and legal rights to demand council tax to fund the services it provides. It also sets out who is liable to pay council tax as well as a clear appeal process when residents wish to dispute their council tax liability, through to the Valuation Tribunal Service. If you are liable to pay council tax, you must make your payments as set out on your council tax bill.

Sometimes, residents attempt to target individual officers in their personal capacities, especially in purporting to make staff liable for alleged ‘compensation’. Shropshire Council takes the safety and wellbeing of its staff very seriously and will not tolerate individual targeting of staff in this way.  Residents should be aware that such targeting may well amount to harassment within the meaning of Section 1(1) or (1A) of the

Protection from Harassment Act 1997, and that Shropshire Council can initiate both criminal and civil proceedings to protect its staff in such circumstances.

Shropshire Council Revenues team will always do our best to provide clear and concise responses to genuine and relevant queries about council tax. However, we reserve the right to refuse to respond to lengthy spurious enquires that focus on hypothetical arguments that have no legal basis which use up our valuable time at the expense of the taxpayer. This includes letters and notices served on the council’s chief executive and other senior officers. Such matters can be raised before the magistrate’s court.

If you are in any doubt about the legality of council tax, Shropshire Council would advise you to seek professional legal advice.

FAQs

Is the council required to provide an authorised lawful contract, signed by both parties?

Some residents consider that council tax is a contract and requires a legal contract and signatures indicating an agreement. As previously explained, council tax is created by statute, and a contract is not required.

Therefore, any reference to the Magna Carta, Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.

Some people ask the council to provide evidence that there is an agreement with them that we can lawfully collect a debt from them. Again, this argument is irrelevant because there hasn’t been an exchange of contracts or agreement, and nor is one needed.

Is the council required to provide evidence that I am lawfully obliged to pay council tax?

Some people ask for evidence that they are lawfully obliged to pay council tax. The list of who is liable for council tax is set out in Section 6 of the Local Government Finance Act 1992. The council does not have to enter into an agreement about this with individuals.

Is the council required to 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, as it is a tax liability arising from statute, not a contract.

Is the council required to provide documents containing a wet ink signature?

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

Is the council required to 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.

I’m a Freeman on the Land. Does that mean I am not liable for council tax?

Whatever your personal beliefs, being a Freeman of the Land does not mean you can choose which laws you adhere to and which to ignore.  It also does not exempt you from being liable for council tax.

Is the council required to provide evidence of whether it is a company or a corporation?

Shropshire Council is not a private service corporation, but a statutory corporation set up under the Local Government Act 1972 and subsequent legislation.

Is the council required to provide its VAT details/and provide a VAT invoice?

Council Tax is deemed outside the scope of VAT and therefore no VAT invoice is required. The council's VAT registration number: GB 1623 474 72.

Is the council required to provide evidence of my obligation to pay council tax in accordance with Section 34(6) of the Council Tax (Administration and Enforcement) Regulations 1992

Section 34 (6) of the Administration and Enforcement Regulations 1992 states the following:

(6) The court shall make the order if it is satisfied that the sum has become payable by the defendant and has not been paid.

This means that the Court must be satisfied that the council taxpayer is the liable person for council tax has been billed as such in accordance with the Local Government Finance Act 1992 and associated regulations but hasn’t actually paid the bill.  

Contact the Recovery Team

Please use this form to contact the recovery team regarding arrears of council tax, business rates or a housing benefit overpayment.