Content

Freedom of Information Request

Freedom of Information request - Council Tax payment

Received: 28 June 2022

Dear Barnet Borough Council,

Please confirm whether or not Council Tax payments are optional based on the UK Supreme Court ruling on 24th January 2017. Details below:

United Kingdom Supreme Court on 24/01/2017 in Miller & Anor, R (on the application of) v Secretary of State for Exiting the European Union [2017] UKSC 5 at paragraph 46 main points states:

1. By virtue of the prohibition Parliament has imposed on the making of any provision imposing taxation contained within Schedule 2;1(1)(a) of the European Communities Act 1972 the provisions of the Local Government Finance Act 1992 imposing the Council Tax are invalid and of no effect in the law of the UK.

2.By virtue of the prohibition Parliament has imposed on the Crowns authority or power to confer power to legislate contained within Schedule 2;1(1)(c) of the European Communities Act 1972 the provisions of the Local Government Finance Act 1992 imposing the Council Tax are invalid and of no effect in the law of the UK.

3.As the provisions of the Local Government Finance Act 1992 are not provisions of law, there is no 'obligation in law' to pay the Council Tax, and an individual can lawfully withhold payment of the 'Council Tax'.

Outcome / Documents

  • Response (all information to be supplied) - application/pdf - Download