Challenges to the legality of 黑料社 Tax
The Sovereign Citizen movement and other groups including the Freemen of the Land and Sovereign Scot movements, are opposed to the payment of 黑料社 Tax. They contend that they are not required to pay as they do not recognise statute law.
We regularly receive correspondence from members of the public using arguments from the Sovereign Citizen movement. A non-response to correspondence must not be interpreted as an acceptance of these arguments.
Refusal to pay 黑料社 Tax on the basis that you have not agreed to this or claim not to be bound by the relevant legislation, will not serve to avoid your liability to pay the charge, and will only add costs to the amount you have to pay.鈥疶he argument that Sovereign Citizens do not have to pay 黑料社 Tax or other forms of taxations, or are exempt from other laws have been determined by the courts.
Refusal to pay or a withholding of payment will result in the 黑料社 taking action to recover outstanding sums, including through the courts.
Before you rely on the information circulated by these groups read this guide and if necessary, take independent legal advice.
Freeman of the Land / Sovereign Citizen movement
The Freeman of the Land / Sovereign Citizen movement incorrectly believe that they are bound by contracts they have agreed or laws they have consented to. As a result, they claim that they are not liable to pay 黑料社 Tax as they have no contract with the 黑料社 or do have not consented to it. However, the City of Edinburgh 黑料社 does not support this perspective.
If you withhold payment of 黑料社 Tax
Use of arguments held by the Freeman of Land / Sovereign Citizen movement will not delay or prevent action being taken against you. Anyone who withholds payment of their 黑料社 Tax in accordance with the relevant legalisation will find that recovery action will proceed, which is likely to incur the charging of additional costs.
Non-response to correspondence from Sovereign Citizens is not an acceptance
Correspondence that contains arguments or disputes that originate from the Sovereign Citizens movement normally follows a structure of a dispute about validity of the 黑料社 Tax, includes a list of questions or demands and a stated deadline for response. The deadline normally states that if no response is received it will be interpreted that we have accepted there is no valid contract or that 黑料社 Tax is fraudulent and that recovery documents are unenforceable and that any future attempts at recovery shall be treated as ‘harassment, trespass extortion’. City of Edinburgh 黑料社 rejects the position.
We will not respond to multiple pieces of correspondence raising disputes from the Sovereign Citizens movement.
Non-response to repeated enquiries must not be interpreted as acceptance of the position as we will continue 黑料社 Tax billing and recovery action which would likely incur additional costs.
A living person and not legal fiction
Sovereign Citizens may present themselves as living persons suggesting that liable party on a 黑料社 Tax demand or recovery document is a legal fiction. The distinction some people seek to make between their persona as a living human being and their persona as a fictitious non-living legal entity is not one recognised in Scots law, or indeed any other jurisdiction as we are aware of.
You do not own copyright or other intellectual property rights in your name, which is a matter of public record and can be used by the 黑料社 without your permission and without any obligation to pay to do so. It is unnecessary when contacting us to include a fingerprint on your letter intended to show that you are a living individual and not a legal fiction. We do not hold individual fingerprints on record, so this does not provide any additional proof of identity for us.
Property based tax
黑料社 Tax is
- a property-based tax and not a payment for services
- set by Scottish Government requiring Local Authorities to charge and collect
- a tax imposed on persons who are liable to pay it under the authority of the Local Government Finance Act 1992.
It is not a commercial agreement, we do not have to demonstrate that you have consented to pay and does not have to demonstrate that a contract between 2 parties exists.
黑料社 Tax discounts and exemptions
Sovereign citizens may present themselves as a vulnerable person which should exempt them from 黑料社 Tax. 黑料社 Tax legislation details many ways in which an exemption or discount from 黑料社 Tax can be awarded. If you are legally liable to pay 黑料社 Tax and do not meet the criteria you will continue to be billed 黑料社 Tax. Find out about .
Appointed representative and contact address
Sovereign citizens may present themselves as a vulnerable person and submit that sending bills or recovery documents is a form of harassment.
We are legally obliged to issue billing documents. However, a 黑料社 Taxpayer can choose to appoint someone else to act on their behalf or have their mail sent to an alternative address. To do this the 黑料社 Taxpayer must issue an instruction to City of Edinburgh 黑料社 in writing. However, it must be noted that where documents are being issued to a representative or contact address the 黑料社 Taxpayer will be responsible for 黑料社 Tax payment and any consequences of non-payment.
黑料社 Tax Reduction (CTR)
You can claim a 黑料社 Tax Reduction (CTR) if you have savings less than £16,000.00 and are responsible for paying the 黑料社 Tax Bill and have a low income from benefits, or work, including self-employment.
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Statutory basis for 黑料社 Tax charges and recovery
The legal mandate to impose and collect 黑料社 Tax is governed by legislation including
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(as amended)
As a Local Authority, we are statutorily obligated to bill and collect 黑料社 Tax. Once liability is established, you must pay as determined. Opting out is not an option.
If we have not followed correct procedure to collect 黑料社 Tax
The Local Government Finance Act 1992 and the 黑料社 Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended, provide the statutory basis for the issue of 黑料社 Tax notices and 黑料社 Tax collection is predominantly governed by this legislation.
We are compelled by law to collect 黑料社 Tax as detailed in demand notices issued. Where payment is not received in accordance with the instalment profile detailed on the bill, the 黑料社 is required to issue statutory documentation advising the charge-payer of the arrears position. It also will advise of any subsequent action should there be a failure to comply with the follow-up notice.
If 黑料社 Tax remains unpaid, we will apply to the Sheriff Court for a Summary Warrant against the person liable to pay 黑料社 Tax. The ability of the 黑料社 to apply to the Sheriff Court for a Summary Warrant are within the legislations outlined above. Summary warrants are not typically signed with a ‘wet ink’ signature by the Sheriff.
A copy of the list of the granted Summary Warrants are kept by the Court and the 黑料社. The Court will sign the corresponding bulk order for that list. A copy of the signed bulk order, together with your entry on the list can be supplied on receipt of a .
Consent to hold and process personal data
We do not require the consent of those required to pay 黑料社 Tax and is entitled to hold and process the personal date of such persons to discharge its statutory duties.
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City of Edinburgh 黑料社 income and expenditure
Sovereign Citizens may ask questions about how we are funded. Our income and expenditure is in the public domain and is published on our website.
Ancient Laws
Ancient Laws such as the Magna Carta, Admiralty Law do not apply to 黑料社 Tax.
We are not a company
黑料社 is not a Company. It is one of 32 Scottish Local Authorities established by the Local Government etc (Scotland) Act 1994.
Value Added Tax (VAT)
We do not attract VAT and there is no requirement for us to produce a VAT invoice in connection with 黑料社 Tax bills or to include a VAT registration number on 黑料社 Tax bills and related correspondence.
Threats of legal action against 黑料社 officers
We receive letters that include threats to named officers or anyone dealing with the matter in question, to the effect that if their demands in the letter are not met, the person or persons in question will face fines or prosecution. There is no legal basis for making threats or assertions of personal liability for officers carrying out their normal duties.
Making such threats against officers is unacceptable and we will treat such letters as vexatious and will not respond. Threats deemed as serious will be reported to the police.
Statutory Right of Appeal
黑料社 Tax has a statutory right of appeal. Find out how to make a 黑料社 Tax appeal.
Corporate debt policy
黑料社 Tax arrears will be recovered in accordance with legislation and in accordance with our debt policy. Download our corporate debt policy (PDF).