Dear Sir / Madam (Head of Council Tax department)

Further to your above referenced correspondence. 

It has come to my attention that you are legally obligated to prove that I'm under an obligation to comply with your demand for council tax year 2023/2024 (as detailed in section 34 (6) of the council tax administration and enforcements regulations 1992) This requires the council to satisfy  the following presumptions:

1.That the sum has became payable by myself

2.That any obligation has not been paid.

I'm therefore withholding any monies that are allegedly due for council tax year 2023/ 2024. Ref: .........until proof of LIABILITY for these amounts can be provided.

Please reply within 28 days providing proof that I agreed to any obligation with you thereby fulfilling your legal duties and obligations to me. 

With Honour,

...........