Council Tax terminology 2025
Case reference FOI2025/01500
Received 31 July 2025
Published 7 August 2025
Request
I am writing to formally request the following information regarding the terminology and issuance of Council Tax notices:
1. Please provide a copy of your internal policy or guidance documents that authorise or justify the use of the term "Council Tax Bill" instead of the statutory term “demand notice” as required under Section 14 of the Local Government Finance Act 1992 and related regulations.
2. Please provide details of any legal advice or internal memoranda that confirm the legality or appropriateness of using the term “bill” in place of “demand notice” on official correspondence.
3, Does your Council consider a “Council Tax Bill” to be a demand notice for the purposes of LGFA 1992 and the Council Tax (Administration and Enforcement) Regulations 1992?
4. Has your Council received any challenges or complaints (formal or informal) regarding the use of this terminology since 2005?
Response
1. Please provide a copy of your internal policy or guidance documents that authorise or justify the use of the term "Council Tax Bill" instead of the statutory term “demand notice” as required under Section 14 of the Local Government Finance Act 1992 and related regulations.
I am advised that no internal policy or guidance documents are held supporting the council’s stance that a “Demand Notice” is the same as a “bill”. However, only just over a month ago, our stance was confirmed as being correct by the High Court in the case of R (on the application of Peacekeepers Foundation) v Liverpool and Knowsley Magistrates Court [2025] EWHC 1493 (Admin). In that case Mrs. Justice Hill stated: “It is unrealistic to suggest that the recipient of such a document will be confused by the use of the word ‘bill’ rather than ‘demand notice’”. While there is no internal policy or guidance on this point, our application of the law in concluding a demand notice is the same as a bill has been confirmed by the High Court.
2. Please provide details of any legal advice or internal memoranda that confirm the legality or appropriateness of using the term “bill” in place of “demand notice” on official correspondence.
This information is exempt under Section 42(1) of the Freedom of Information Act 2000, which exempts information which consists of legal professional privilege.
This exemption is subject to the public interest test and accordingly I have weighed up the reasons for and against disclosure in the public interest as follows:
The public interest in disclosure:
Openness and transparency in decision making; release would demonstrate the council's thinking regarding the matter in question.
The public interest in non-disclosure:
Those seeking legal advice should be able to communicate freely with their legal adviser in confidence and be able to receive legal advice in confidence. Disclosure of the withheld information would erode this concept and would adversely affect the course of justice by undermining an individuals' ability to obtain legal advice.
If legal advice was routinely disclosed, caveats, qualifications and professional expressions of opinion might not be given in advice which would prevent free and frank correspondence between the council and its legal advisers. Legal advisers would be deterred from giving comprehensive advice and the quality of decision making would be reduced, as it would not be fully informed and balanced.
If the information were disclosed it could set a precedent for other legal advice given and received by the council on a wide variety of issues being similarly disclosed. This would be a disincentive for legal advice to be sought and / or a disincentive to seek legal advice based on full and frank instructions. Any reluctance to seek legal advice in future would lead to decisions being made which would have the potentially to be legally flawed.
The legal advice received in this matter is still being relied upon.
Taking the above into consideration I find the balance in favour of non-disclosure of the information in the public interest. Please take this letter as a refusal notice under S17 of the Act for this part of your request.
3, Does your Council consider a “Council Tax Bill” to be a demand notice for the purposes of LGFA 1992 and the Council Tax (Administration and Enforcement) Regulations 1992?
Please see the above response to Question 1.
4. Has your Council received any challenges or complaints (formal or informal) regarding the use of this terminology since 2005?
I am advised that some representations have been brought to our attention as to the misguided interpretation of others on this point though the decision in the Peacekeepers case referred to above vindicates our position.
Documents
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