You have to pay Council Tax because of the Local Government Finance Act 1992. This law and other rules say that local authorities can ask for Council Tax to fund services and decide who has to pay. This law was made by the UK’s elected Parliament and approved by the Crown.
Responsibility for paying Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. These rules let local authorities ask for Council Tax to pay for important local services.
Council Tax is:
- not optional and,
- not something you consent to and,
- does not require the existence of a contractual relationship with the council.
Saying otherwise is wrong and has no legal basis. If you are liable to pay Council Tax, you must make your payments. Anyone who withholds payment will have recovery action taken against them. If you get a Council Tax summons and want to challenge it, you can go to the court hearing and explain your side to the magistrate(s).
There are many wrong articles and templates online about Council Tax. Be careful and get proper legal advice before using them to argue against paying Council Tax based on contract, consent and common law.