If you think your Council Tax bill is wrong

Whilst we do our best to answer all relevant enquiries about Council Tax, we reserve the right not to respond to enquiries that focus on hypothetical arguments with no basis in statute, which use our resources at the expense of other taxpayers. This includes letters and notices served on any council officers with the same reasoning.

Below are some of common challenges and requests, along with our responses to them.

1. Provide an autographed lawful contract with you, with both of our autographs.
   Some people consider Council Tax is a contract and, as such, requires a legal contract and signatures indicating an agreement. Council Tax is determined by statute – a contract is not required. Any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.
2. Provide evidence that I've agreed with you that you can lawfully collect an alleged debt from me.
   As above, this is irrelevant as there hasn't been an exchange of contracts or agreement. Neither of these are required by law for the levy and recovery of Council Tax.
3. Provide evidence that I'm lawfully obliged to pay council tax.
   The hierarchy of who is considered the liable party is contained in the Local Government Finance Act 1992. Individual agreement is not necessary.
4. 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 to, and is payable by, whoever is the liable party. This is determined by reference to the Local Government Finance Act 1992 and The Council Tax (Administration and Enforcement) Regulations 1992.
5. 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.
6. Provide documents containing a wet ink signature.
   A signature is not necessary for the billing of Council Tax, and no wet ink signature is mandatory on a court summons. Summonses no longer require a signature of any sort, including electronic ones.
7. Provide a VAT invoice.
   Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.
8. State whether you are a company or a corporation.
   Rotherham Metropolitan Borough Council is a local authority within the public sector. We do not have a company number.