Why you pay Council Tax
South Lanarkshire Council, as a local authority, has a statutory obligation to bill and collect Council Tax.
Once liability for Council Tax has been determined, you don't have the choice to "opt out" of paying. The council will bill and collect the Council Tax as determined. We do not need agreement from you before issuing the demand notice or in the collection of Council Tax.
The legislation under which South Lanarkshire Council is obliged to levy and collect Council Tax is available at legislation.gov.uk and is:
- The Local Government Finance Act 1992
- The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended
- The Water Industry (Scotland) Act 2002 and
- The Water and Sewerage Services to Dwellings (Collection of Unmetered Charges by Local Authority) (Scotland) Amendment Order 2017
Information on The Sovereign Citizen movement and other groups (including the freemen of the land and Sovereign Scot movements) is available on our Challenges to the legality of Council Tax page.
- Why you pay Council Tax
- Challenges to the legality of Council Tax