"Liability to pay Council Tax actually comes from The Poor Laws and
not The 1992 Local Government Finance Act (which is what all those
administering Council Tax will tell you.)
Being a Registered Person on a Roll means there is a Liability to pay
through the Registration of a Person by a Parish. The Poor Laws of
Britain meant Councils owed you a “duty of care” as you are their
Registered property through The Crown ( Pauper). In return you are
liable to pay any taxes and have been given certain obligations."
http://windowsontheworld.net/?p=653
The audio version:
http://windowsontheworld.net/?video_type=council-tax-pantomime-courts-exposed-windows-world
The government website on Council Tax debt is misleading:
http://windowsontheworld.net/?p=823
The audio version:
http://windowsontheworld.net/?video_type=government-misleads-public-council-tax
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