Letter to the Local Council,
Councillors, MPs. and Police.
It has come to our attention through
the research of many diligent men and women, men and women who see the present
system as one of ‘forcing’ Inhabitants of [YOUR LOCATION (COUNCIL DISTRICT OR
BOROUGH) HERE] to pay for something they are not obliged to pay for. It would
appear that Council Tax is both unlawful and illegal.
The local council, ‘[YOUR LOCAL
AUTHORITY HERE]’, claim their authority for demanding council tax is from the
Local Government Finance Act 1992 (LGFA 1992).
The council claim that the LGFA 1992
gives authority to demand tax on ‘Dwellings’ and that Inhabitants of the
'District' live in ‘Dwellings’, so the Inhabitants MUST pay council tax for the
very fact that they live in ‘Dwellings’ in [YOUR LOCATION (COUNCIL DISTRICT OR
BOROUGH) HERE].
Please take note of words in bold
italics.
LGFA1992 section 1 Council Tax;
1 Council tax in respect of dwellings.
(1)As regards the financial year beginning in 1993 and subsequent
financial years, each billing authority shall, in accordance with this Part,
levy and collect a tax, to be called council tax, which shall be payable in
respect of dwellings situated in its area.
[F1] (2) In this Part “billing
authority” means—
(a) In relation to England, a district council or London borough
council, the Common Council or the Council of the Isles of Scilly, and
(b) In relation to Wales, a county council or county borough council.]
(3)For the purposes of this Part the Secretary of State may make
regulations containing rules for treating a dwelling as
situated in a billing authority’s area if part only of the dwelling falls
within the area.
If we look at the meaning of ‘Dwelling’ in
the LGFA 1992, section 3 of the act says;
3 Meaning of “dwelling”.
(1)This section has effect for determining what is a dwelling
for the purposes of this Part.
(2)Subject to the following provisions of this section, a dwelling is
any property which—
(a)by virtue of the definition of hereditament in
section 115(1) of the M1General Rate Act 1967, would have been a hereditament for
the purposes of that Act if that Act remained in force; and
(b) is not for the time being shown or required
to be shown in a local or a central non-domestic rating list in force
at that time; and
(c) is not for the time being exempt from local
non-domestic rating for the purposes of Part III of
the M2Local Government Finance Act
1988 (“the 1988 Act”);
If we now look at the interpretation
of the word hereditament in the General Rate Act 1967
(GRA 1967).
115 Interpretation
(1)In this Act, except where the context otherwise requires, the
following expressions have the following meanings respectively, that is to say—
” agricultural land ” has the meaning assigned by section 26(3) of this
Act;
” charges”, in Part VI of this Act, includes fees and expenses;
” clerk “, in relation to any authority or body, includes any officer of
the authority or body authorised by them to act on their behalf either
generally or in relation to any particular matter;
” the Commissioners ” means the Commissioners of Inland Revenue;
” dwelling-house ” means a hereditament which,
in accordance with Schedule 13 to this Act, is used wholly for
the purposes of a private dwelling or private
dwellings;
(3)A hereditament which—
(a) Is a composite hereditament for the purposes of Part III of the 1988
Act; and
(b)would still be such a hereditament if paragraphs (b) to (d) of
section 66(1) of that Act (domestic property) were omitted, is also, subject to
subsection (6) below, a dwelling for the purposes of this Part.
(4)Subject to subsection (6) below, none of the following
property, namely—
(a) a yard, garden, outhouse or other appurtenance belonging to or
enjoyed with property used wholly for the purposes of living accommodation; or
(b) a private garage which either has a floor area of not more than 25
square metres or is used wholly or mainly for the accommodation of a private
motor vehicle; or
(c) private storage premises used wholly or mainly for the storage of
articles of domestic use,
is a dwelling except in so far as it forms part of
a larger property which is itself a dwelling by virtue of subsection
(2) above.
(6)The Secretary of State may by order amend any definition of
“dwelling” which is for the time being effective for the purposes of this Part.
As of today [TODAYS DATE] this
section of the LGFA1992 has not been amended.
If we now look at the above mentioned
LGFA 1988 to find the interpretation of hereditament,
section 64;
64 Hereditaments.
(1)A hereditament is anything which, by virtue of the definition of
hereditament in section 115(1) of the 1967 Act, would have been a hereditament
for the purposes of that Act had this Act not been passed.
(2)In addition, a right is a hereditament if it is a right to use any
land for the purpose of exhibiting advertisements and—
(a) the right is let out or reserved to any person other than the
occupier of the land, or
(b) where the land is not occupied for any other purpose, the right is
let out or reserved to any person other than the owner of the land.
(3)The Secretary of State may make regulations providing that in
prescribed cases—
(a) anything which would (apart from the regulations) be one
hereditament shall be treated as more than one hereditament;
(b) anything which would (apart from the regulations) be more than one
hereditament shall be treated as one hereditament.
[F1(3A)The Secretary of State may
make regulations providing that where on any land there are two or more
moorings which—
(a) are owned by the same person,
(b) are not domestic property, and
(c) are separately occupied, or available for separate occupation, by
persons other than that person
(4)A hereditament is a relevant hereditament if it consists of property
of any of the following descriptions—
(a) lands;
(b) coal mines;
(c) mines of any other description, other than a mine of which the
royalty or dues are for the time being wholly reserved in kind;
(8)A hereditament is non-domestic if
either—
(a) it consists entirely of property which is not domestic,
or
(b) it is a composite hereditament.
(9)A hereditament is composite if part
only of it consists of domestic property.
(10)A hereditament shall be treated as wholly
or mainly used for charitable purposes at any time if at the time
it is wholly or mainly used for the
sale of goods donated to a charity and the proceeds of sale of the goods (after
any deduction of expenses) are applied for the purposes of a charity.
(11)In subsection (2) above “land” includes a wall or other part of a
building and a sign, hoarding, frame, post or other structure erected or to be
erected on land.
[F4] (12) In subsections (3A) and
(3B) above “owner”, in relation to a mooring, means the person who (if the
mooring is let) is entitled to receive rent, whether on his own account or as
agent or trustee for any other person, or (if the mooring is not let) would be
so entitled if the mooring were let, and “owned” shall be construed
accordingly.]
Up until now you may have noticed, no
mention of private ‘DOMESTIC’ property being
liable for ‘rating’ or ‘council tax’, unless part only is used wholly or mainly
for business. We can now see what the LGFA 1988 section 65 says;
65 Owners and occupiers.
(1)The owner of a hereditament or land is the person entitled to
possession of it.
(5)A hereditament which is not in use shall be treated as unoccupied if
(apart from this subsection) it would be treated as occupied by reason only of
there being kept in or on the hereditament plant, machinery or equipment—
(a) which was used in or on the hereditament when it was last in use, or
(b) which is intended for use in or on the hereditament.
(6)A hereditament shall be treated as unoccupied if (apart from this
subsection) it would be treated as occupied by reason only of—
(a) the use of it for the holding of public meetings in furtherance of a
person’s candidature at a parliamentary or local government election, or
(b)if it is a house, the use of a room in it by a returning officer for
the purpose of taking the poll in a parliamentary or local government election.
(7)In subsection (6) above “returning officer” shall be construed in
accordance with section 24 or 35 of the M1 Representation of the People
Act 1983 (as the case may be).
(8)A right which is a hereditament by virtue of section 64(2) above
shall be treated as occupied by the person for the time being entitled to the
right.
[F2 (8A) In a case where—
(a) land consisting of a hereditament is used
(permanently or temporarily) for the exhibition of advertisements or for the
erection of a structure used for the exhibition of advertisements,
(b) section 64(2) above does not apply, and
(c) apart from this subsection, the hereditament is
not occupied,
the hereditament shall be treated as occupied by
the person permitting it to be so used or, if that person cannot be
ascertained, its owner.]
Again no mention of DOMESTIC
property. We now consider the ‘interpretation’ of domestic property in the LGFA
1988 section 66;
66 Domestic property.
(1)[F1Subject to subsections (2),
(2B) and 2E below], property is domestic if—
(a) it is used wholly for the purposes of living
accommodation,
(b) it is a yard, garden, outhouse or other appurtenance belonging to or
enjoyed with property falling within paragraph (a) above,
(c) it is a private garage [F2which either has a floor area
of 25 square metres or less or is] used wholly or mainly for the
accommodation of a private motor vehicle, or
(d) it is private storage premises used wholly or mainly for the storage
of articles of domestic use.
[F3(2) Property is not domestic
property if it is wholly or mainly used in
the course of a business for the provision of short-stay
accommodation, that is to say accommodation—
(a) which is provided for short periods to individuals whose sole or
main residence is elsewhere, and
(b) which is not self-contained self-catering accommodation provided
commercially.
(2B)A building or self-contained part of a building is not domestic
property if—
(a)the relevant person intends that, in the year beginning with the end
of the day in relation to which the question is being considered, the whole of
the building or self-contained part will be available for letting commercially,
as self-catering accommodation, for short periods totalling 140 days or more,
and
(b) on that day his interest in the building or part is such as to
enable him to let it for such periods.
(2C)For the purposes of subsection (2B) the relevant person is—
(a)where the property in question is a building and is not subject as a
whole to a relevant leasehold interest, the person having the freehold interest
in the whole of the building; and
(b) in any other case, any person having a relevant leasehold interest
in the building or self-contained part which is not subject (as a whole) to a
single relevant leasehold interest inferior to his interest.
(2D)Subsection (2B) above does not apply where the building or
self-contained part is used as the sole or main residence of any person [F5. . .]
[F6 (2E)Property is not domestic
property if it is timeshare accommodation within the meaning of the Timeshare
Act 1992.]
[F7(3)Subsection (1) above does
not apply in the case of a pitch occupied by a caravan, but if in such a case
the caravan is the sole or main residence of an individual, the pitch and the
caravan, together with any garden, yard, outhouse or other appurtenance
belonging to or enjoyed with them, are domestic property]
[F8(4)Subsection (1) above does
not apply in the case of a mooring occupied by a boat, but if in such a case
the boat is the sole or main residence of an individual, the mooring and the
boat, together with any garden, yard, outhouse or other appurtenance belonging
to or enjoyed with them, are domestic property.
(4A)Subsection (3) or (4) above does not have effect in the case of a
pitch occupied by a caravan, or a mooring occupied by a boat, which is an
appurtenance enjoyed with other property to which subsection (1)(a) above
applies]
(5)Property not in use is domestic if it appears that when next in use
it will be domestic.
(6 )F9. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
(7)Whether anything is a caravan shall be construed in accordance with
Part I of the M1Caravan Sites and Control of
Development Act 1960.
(8 )F9. . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . .
[F10(8A)In this section—
“business” includes—
(a)any activity carried on by a body of persons, whether corporate or unincorporated,
and
(b)any activity carried on by a charity;
“commercially” means on a commercial basis, and with a view
to the realisation of profits; and
“relevant leasehold interest” means an interest under a lease or underlease
which was granted for a term of 6 months or more and conferred the right to
exclusive possession throughout the term.]
(9)The Secretary of State may by order amend, or substitute another
definition for, any definition of domestic property for the time being
effective for the purposes of this Part.
As of today [TODAYS DATE] this section of the LGFA1992 has not been
amended.
We now consider the ‘interpretations’
given within the LGFA 1988 section 67;
67 Interpretation: other provisions.
(1)Unless the context otherwise requires, references to lists are to
local and central non-domestic rating lists.
(2)Unless the context otherwise requires, references to valuation
officers are to valuation officers for [F1 billing authorities]and
the central valuation officer.
(3)A right or other property is a hereditament on a particular day if
(and only if) it is a hereditament immediately before the day ends.
(4)A hereditament is relevant, non-domestic,
composite, unoccupied or wholly or partly occupied on a particular day if (and
only if) it is relevant, non-domestic, composite, unoccupied or wholly or
partly occupied (as the case may be) immediately before the day ends.
(5)For the purpose of deciding the extent (if any) to
which a hereditament consists of domestic property on
a particular day,[F2 or is a Crown hereditament on
a particular day,] or is exempt from local non-domestic rating on a
particular day, the state of affairs existing immediately before the day ends
shall be treated as having existed throughout the day.
[F3 (5A)In subsection (5) above
“Crown hereditament” has the same meaning as in section 65A above.]
(6)A person is the owner, or in occupation of all or part, of a
hereditament on a particular day if (and only if) he is its owner or in such
occupation (as the case may be) immediately before the day ends.
(7)A relevant provision applies on a particular day if (and only if) it
applies immediately before the day ends; and for this purpose relevant
provisions are sections 43(6), 45(6) and 47(2) above.
(8)For the purpose of deciding what is shown in a list for a particular
day the state of the list as it has effect immediately before the day ends
shall be treated as having been its state throughout the day; and “effect” here
includes any effect which is retrospective by virtue of an alteration of the
list.
(9)A hereditament shall be treated as shown in a central
non-domestic rating list for a day if on the day it falls
within a class of hereditament shown for the day in the list; and for this
purpose a hereditament falls within a class on a particular day if (and only
if) it falls within the class immediately before the day ends.
[F4 (9A)In subsection (9) above
“class” means a class expressed by reference to whether hereditaments—
(a)are occupied or owned by a person designated under section 53(1)
above, and
(b)fall within any description prescribed in relation to him under
section 53(1).]
(10)A charity is an institution or other organisation established for
charitable purposes only or any persons administering a trust established for
charitable purposes only.
(11)The M11967 Act is the General Rate
Act 1967.
(12)Nothing in a private or local Act passed before this Act shall have
the effect that a hereditament is exempt as regards non-domestic rating, or
prevent a person being subject to a non-domestic rate, or prevent a person
being designated or a description of hereditament being prescribed under
section 53 above.
(13)This section and sections 64 to 66 above apply for the purposes of
this Part.
If we are not mistaken it would
appear that the only property liable to Council Tax is a ‘Dwelling’ and a
‘Dwelling’ is not Domestic Property, a ‘Dwelling’, it would appear is a
‘hereditament’.
The above are not my “opinions”, they
are the LAW as it is ‘interpreted’ by Parliamentarians, Judges, the Courts and
all agents of the Government including ‘[YOUR LOCAL AUTHORITY HERE]’. It would
appear that a hereditament in respect of Domestic Property is a Domestic
Property that part only is used, wholly or mainly, for the running of a
commercial business for profit, or, a charitable concern, or, a room used
for the local prospective candidates for Public meetings, or, exhibition
advertising signs, or, storage of plant and machinery, indeed anything but
DOMESTIC PROPERTY used wholly for LIVING ACCOMMODATION.
Interpretations;
” hereditament” means property which is or may become liable
to a rate, being a unit of such property which is, or would fall to be, shown
as a separate item in the valuation list;
” profits basis “, in relation to the valuation of a hereditament, means
the ascertainment of the value of that hereditament by
reference to the accounts, receipts or profits of an
undertaking carried on therein;
In consideration of the above facts
we the ‘inhabitants of the [YOUR LOCATION (COUNCIL DISTRICT OR BOROUGH) HERE], expect
you the ‘elected representatives’ to give this matter your full and undivided
attention, in ascertaining whether ‘inhabitants of the Area’ residing in
‘domestic properties’ should be ‘forced’ to contribute towards the council’s
coffers. Forced by way of a tax on the ‘inhabitants of the 'District’ who are
not obliged ‘by law’ to contribute.
If we are also not mistaken,
‘forcing’ inhabitants to pay for this insidious TAX is dare we say it, SLAVERY.
For councils to have taken by force from ignorant, yes IGNORANT, people for 20
years without once letting up on the pressure to ‘pay’. To strip people of
their property, to drive them from their homes, to steal ‘unpaid’ money from
wages and benefits and to send ‘non-payers’ to prison for failing to ‘pay’ is,
let’s be honest, just……EVIL. Many of these victims could not ‘pay’, not, would
not ‘pay’.
So Mr. MP., Mr. Councillor, Mr.
Judge, Mr. Policeman where do we go from here, do you do your job or do we do
it for you?
All of the above can and should be
checked and verified.
All of the above can be found on-line
at www.legislation.gov.uk and do check out
Part III of the M2 Local Government Finance Act
1988
There you will find many more
definitions of HEREDITAMENT
