Challenges to Council Tax by Sovereign Citizen Movement and Others.

West Lothian Council is aware of a number of misleading articles and templates that are available online about the legality of Council Tax. We would urge anyone who is considering using them to seek proper independent legal advice.

The Sovereign Citizen movement and other similar groups (including Freeman on the Land) believe that they are only bound by contracts and laws they have consented to. They use this argument to claim that they are not liable to pay Council Tax as there is no contract with the council or they have not given consent. However, contract law and alleged rights under common law are not the same as legislation relating to the billing, administration and collection of Council Tax.

These arguments have no basis in law and West Lothian Council does not accept or recognise them. They have been considered and ruled against by the courts. Once your liability for Council Tax has been determined, you do not have the choice to "opt out" of paying.

The council will bill, administer and collect Council Tax as required by law and does not require agreement from you prior to issuing the Council Tax demand notice or in the collection and recovery of the Council Tax due. Anyone choosing not to pay their Council Tax will have recovery action taken against them in line with the relevant legislation, which may result in an application to the court for a summary warrant and charges being added to the amount you have to pay.

Legal Duty to Bill, Administer and Collect Council Tax

West Lothian Council, as a local authority established by the Local Government etc (Scotland) Act 1994, has a statutory duty to bill, administer and collect Council Tax.

The legislation under which the council has this duty is available at legislation.gov.uk (opens new window) and includes:

·         The Local Government Finance Act 1992.

·         The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended.

·         The Water Industry (Scotland) Act 2002.

·         The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Amendment Order 2023. 

Challenges and Matters Raised

West Lothian Council is seeing an increase in correspondence from members of the public referring to commonly used challenges and matters raised from the Sovereign Citizen movement, and other similar groups, to support their stance on non-payment of Council Tax. Examples of these are set out below, together with explanations as to why these are not valid arguments.

Non-response to correspondence is an acceptance:

Correspondence that contains challenges or arguments normally follows a structure of a dispute about the validity of Council Tax, includes a list of questions or demands and a stated deadline for response. The deadline normally states that if no response is received it will be interpreted that we have accepted there is no valid contract or that Council Tax is fraudulent and that recovery documents are unenforceable and that any future attempts at recovery shall be treated as 'harassment, trespass extortion'. 

West Lothian Council does not accept or recognise the basis of the arguments and will not respond to multiple pieces of correspondence raising these challenges.

A non-response to repeated enquiries must not be interpreted as acceptance of the position as we will continue to bill, administer and recover Council Tax.

I am a living human being, not the (dead) legal fiction person the bill is addressed to:

A sovereign citizen may present themselves as living persons suggesting that the liable party on a Council Tax demand or recovery document is a legal fiction.

The distinction some people seek to make between their persona as a living human being and their persona as a fictitious non-living legal entity is not one recognised in Scots law, or indeed any other jurisdiction that we are aware of. 

You do not own copyright or other intellectual property rights in your name, which is a matter of public record and can be used by the council without your permission and without any obligation to pay to do so. It is unnecessary when contacting us to include a fingerprint on your letter intended to show that you are a living individual and not a legal fiction. We do not hold individual fingerprints on record, so this does not provide any additional proof of identity for us.

Threats of legal action against council officers:

Correspondence normally include threats to named officers or anyone dealing with the matter in question, to the effect that if their demands in the letter are not met, the person or persons in question will face fines or prosecution.

There is no legal basis for making threats or assertions of personal liability for officers carrying out their normal duties. Making such threats against officers is unacceptable and we will treat such letters as vexatious and will not respond.  We may consider the matter under the council's Unacceptable Actions Policy or, if deemed appropriate, report the matter to the Police.

Not following the correct procedure to collect Council Tax:

A sovereign citizen may claim that the council has not followed the correct procedure in billing and collecting Council Tax.

The Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended, provide the statutory basis for the billing and collection of Council Tax.

Further information on what happens if you don't pay your Council Tax.

Ancient laws supposedly make the council's actions unlawful:

We have received correspondence to the effect that the council is acting unlawfully because of the provisions of ancient laws such as the Magna Carta, Bill of Rights, Bills of Exchange Act 1882 etc.

None of these ancient laws or other old statutes have any relevance or bearing on the issue of liability for Council Tax.

Consent to hold and process personal data:

A sovereign citizen may claim that they have not consented to the council holding and processing their personal data.

If you are liable to pay Council Tax, the council is entitled to hold and process your personal data to discharge its statutory duties in terms of Article 6.1(c) of the UK General Data Protection Regulation (GDPR), without your consent. This Regulation states that it is lawful for us to hold your personal data if it is to allow us to comply with a legal obligation.

The GDPR makes it clear that consent is unlikely ever to be the legal basis on which a public authority, such as the council, processes the personal data of individuals.

A copy of our Council Tax Administration Privacy Notice is on our website. (PDF, 79 KB)(opens new window).

Status of West Lothian Council:

Sovereign Citizens may ask questions about the status of the council and how it is funded.

West Lothian Council is one of 32 Scottish Local Authorities established under the Local Government etc (Scotland) Act 1994. The council is not a company formed under the Companies Act. 

There is no requirement for us to produce a VAT invoice in connection with Council Tax bills or to include a VAT registration number on Council Tax bills and related correspondence.

The annual accounts for the council are published on our website.

Further Information:

Council Tax discounts and exemptions

There are a number of Council Tax discounts, exemptions and reductions which are set out in law. Further information is available on our website.

Council Tax Reduction Scheme (CTRS)

The CTRS supports lower-income households with their Council Tax. Further information on CTRS and how to claim is available on our website.

Statutory Right of Appeal

You have a statutory right of appeal against the decision that you are liable for Council Tax. Further information is available on our website.