Council Tax obligation explained
Our corporate status
We are not a private limited company. We are a corporate body established under the London Government Act 1963, which designated us as the local authority for the Borough of Maidstone. Our name and status were granted using powers provided by that Act.
DUNS numbers
A DUNS (Data Universal Numbering System) is a nine-digit number given to companies. It is a way to identify us. It does not mean that we are a private limited company.
Suggesting that we are a company because we have a DUNS number is like saying a postcode, a phone number, or a bank account number makes us a business.
Consent and personal data
We do not need consent to use your personal data for Council Tax. We can use it as it is part of our legal duties. This is covered by UK laws, including the Local Government Finance Act. You can read more about this in:
- the UK GDPR Article 6(1)(c) – Legal Obligation
- the UK GDPR Article 6(1)(e) – Public Task
- Section 8(c) of the Data Protection Act 2018
Council Tax bills and signatures
Council Tax debt is created when we send a Demand Notice. This is known as the bill. You do not need to sign anything or agree to it for the debt to exist. Council Tax is a legal requirement under UK law.
The Demand Notice is not a bill under the Bills of Exchange Act 1882. It is a formal notice issued under the Council Tax (Administration and Enforcement) Regulations 1992 Part Four.
Courts and summons
When we apply for a summons, the court will review the complaint. If the Clerk to the Justices or a Justice of the Peace agrees it is valid, they will authorise a list to confirm that the summons can be issued. We will then send out a summons based on that approval. For more details, see the section on the enforcement process.
Summons signatures
A court summons does not need a handwritten (wet-ink) signature to be valid. Regulation 109 of the Magistrates’ Courts Rules 1981 was updated by the Magistrates’ Courts (Amendment) Rules 2019. These changes removed the need for signatures on summonses and warrants altogether.
VAT information
Council Tax is outside the scope of VAT. We will not provide VAT invoices in respect of it.
Liability Order lists
When the Magistrates’ Court grants Liability Orders, a list is created showing the names, addresses, and amounts owed by each person. This list is made electronically and kept by us and the court.
A Liability Order is a legal decision. It is not a physical document. That means there is no paper copy to prove it. Instead, the electronic record is the evidence that the order exists.
In a High Court case (Leighton v Bristow & Sutor, September 2023), the judge confirmed that a list of names, along with the magistrate’s signature, was enough to show that the orders were properly made.
Legitimate communications
We serve Council Tax documents in line with the Council Tax (Administration and Enforcement) Regulations 1992. This includes notices sent by post, delivered by hand, or sent electronically.
The law allows us to use various methods to deliver official notices. If Council Tax communications are ignored or payment is withheld, enforcement action may be taken.
Liability Order format and legal validity
Liability Orders are legally enforceable even if they are not issued in a specific format. The requirement to use standard templates was removed in October 2003, under Statutory Instrument 2003/2211. The change did not affect the legal status of Liability Orders. The judgment in ‘Leighton v Bristow & Sutor’ did not change the law or question the validity of non-prescribed formats.
Legal advice for Liability Orders
We cannot change or remove a Liability Order against you. To change it, you must apply to the Magistrates' Court. You will need to persuade the Court that you have valid legal grounds for believing we have not followed the correct statutory process.
Requesting staff details
Names, job titles, and email addresses of council staff are considered personal information. This is exempt from disclosure under Section 40 (2) ‘Data Protection’ of the Freedom of Information Act 2000 (the FOIA.)
Under Section 40(2) of the Freedom of Information Act 2000, we do not share personal data if doing so would break data protection rules.
For requests like this, sharing personal data is not needed to meet the purpose of the request. We maintain the exemption as we believe the public interest is best served by doing so.