Council Tax billing information
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Council Tax bands and how they are calculated
Council Tax bands
The amount of council tax you have to pay is determined by the band allocated to your property.
Tewkesbury Borough Council does not set the band on a property. The Valuation Office Agency (VOA) is responsible for setting the band.
Bands and values for England
- H – Over £320,000
- G – Between £160,001 and £320,000
- F – Between £120,001 and £160,000
- E – Between £88,001 and £120,000
- D – Between £68,001 and £88,000
- C – Between £52,001 and £68,000
- B – Between £40,001 and £52,000
- A – Not exceeding £40,000
Your Council Tax band is based on what the value of your property would have been on 1 April 1991.
For further information can be found on the valuation office website.
Can I appeal against my property’s valuation?
The Valuation Office Agency (VOA) values domestic properties for Council Tax. This valuation is used to set your Council Tax band. You might need to contact the VOA if you think your Council Tax band is wrong. You can contact the VOA using the details on their website.
You can find out more about when you can challenge your band and what you need to do on the government website. If you challenge your band, you must continue to pay Council Tax at your current band until your appeal is decided.
Failure to make payment as billed will result in reminder notices being issued and may lead to a summons and additional costs being incurred.
Council Tax - billing information
Financial information for Tewkesbury Borough Council, Gloucestershire County Council and Gloucestershire’s Office of the Police and Crime Commissioner.
Tewkesbury Borough Council
Gloucestershire County Council
- Please visit Gloucestershire County Council’s website.
Town and Parish Councils with precepts over £140,000
When a town or parish council sets a precept greater than £140,000 we are required to let you know about their spending plans for the financial year.
For 2025-26 there are 6 parishes within the Borough which meet this requirement.
- Bishops Cleeve Parish Council – Precept 2025-26
- Brockworth Parish Council – Precept 2025-26
- Churchdown Parish Council – Communities Budget 2025-26 & Finance & Administration Budget 2025-26
- Northway Parish Council – Precept 2025-26
- Tewkesbury Town Council – Precept 2025-26
- Winchcombe Parish Council – Precept 2025-26
If you wish to find out more about the spending plans of these parishes, please contact the clerk directly using the details below:
- Bishops Cleeve Parish Council
01242 674440 or clerk@bishopscleeveparishcouncil.gov.uk - Brockworth Parish Council
01452 863123 or office@brockworth-pc.gov.uk - Churchdown Parish Council
01452 713528 or admin@churchdown-pc.gov.uk - Northway Parish Council
01684 297938 or parish.council@northwaypc.gov.uk - Tewkesbury Town Council
01684 294639 or finance@tewkesburytowncouncil.gov.uk - Winchcombe Town Council
01242 604087
Freeman of the Land and challenges to the legality of Council Tax
You do not have a choice as to whether you are liable for council tax and being a ‘freeman’ does not exempt anyone from paying Council Tax.
Liability to pay Council Tax
Liability to pay Council Tax does not rely on the existence of a contract between a customer and the council. Any claim made stating that a contract or consent is required for the Council Tax charge to be valid is incorrect and holds no legal basis.
We would strongly advise anyone who is concerned around the legality of Council Tax to seek proper, qualified, independent legal advice.
Freeman of the Land and similar groups or movements commonly quote that there is no legal basis for Council Tax or any legislation, and that only law they have consented to applies to them. Being a Freeman of the Land does not remove your liability or responsibility to pay Council Tax and non-payment will lead to recovery action being taken under the relevant, binding legislation.
Council Tax legislation
Council tax in the UK is laid out in the Local Government Finance Act 1992 and its subsequent statutory regulations. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.
These statutes set out a local authority’s right to demand Council Tax, how to establish who is liable and take recovery action in order to fund services.
- Local Government Finance Act 1992
- The Council Tax (Administration and Enforcement) Regulations 1992
- The Council Tax (Demand Notices) (England) Regulations 2011
Any queries you may have around the legality of legislation should be made with a qualified legal professional, not to the council.
On occasion the council receives correspondence advising of old, outdated laws which remove an individual’s liability or requirement to pay council tax. There are many forums and templates on the internet regarding the above issues and we would advise anyone to use caution if drawing on these for advice.
None of the above issues outlined provide a valid defence against council tax liability. Council Tax is laid out in ratified legislation that has been tested in court and cannot be avoided by the quoting of common law, contract or lack of consent.
Enquiries
Any relevant and pertinent enquiries around individual council tax accounts will be answered. However, should repetitive, hypothetical queries be received with no basis in statute we reserve the right to note their receipt and refuse reply as vexatious.
FAQs
Here are the most common questions or requests we receive about the legality of council tax:
Some residents consider that council tax is a contract and requires a legal contract and signatures indicating an agreement. As already explained, council tax is a creature of statute, and a contract is not required. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.
A variation of this question is ‘Please provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me.’ Again, this is inconsequential, as there hasn’t been an exchange of contracts or agreement. Neither is required for the levy and recovery of council tax.
The hierarchy of who is considered to be the liable party, is contained in Section 6 of The Local Government Finance Act 1992. Individual agreement of this is not necessary.
Whether a name is legal or fictional is irrelevant for the purposes of council tax. Council tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
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, as it is a tax, and not a contract.
As covered above, a signature is not necessary for the billing of council tax and no wet ink signature is mandatory on a court summons either. Previous case law has clarified that the use of a rubber stamp or electronic signature are both valid for the purpose of the court signing a summons.
Being a Freeman of the Land / Sovereign Citizen does not mean someone can choose which laws they adhere to and which to ignore.
It should be noted, council tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice.
Tewkesbury Borough Council is a local authority within the public sector and does not have a company number.
We follow legislation according to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
If you have a dispute regarding the granting of a Liability Order against you then you need to take this up with the Magistrates Court. You will need to explain why you feel Tewkesbury Borough Council have not followed the correct process and apply for your liability order to be set aside.
The summons is issued by the Magistrates Court, when the application (complaint) is approved and endorsed by the court’s Legal Advisor and the council informed of the outcome.
The summons may then be printed by the complainant, and this is the normal custom in relation to all summonses. It is the responsibility of the person applying for a summons to serve it on the respondent and Rule 99 of the Magistrates Court Rules 1981 sets out how that may be done, which includes by post.
There is no agreement between the courts and Local Authorities to do this, as it is the legal duty of the Local Authority. Therefore, the summons is issued by the court, but printed on their behalf, and posted by the Local Authority.
The granting of a Liability Order is a legal process and not an actual document, as such, it cannot be evidenced in the form of a document.