If you have no written and signed contract with your council to pay tax then you are under no obligation to do so and the council cannot place you under such an obligation.
Attempts to do so may constitute a breach of your peace and you may be entitled to compensation.

Local governments, police and judiciary are profit-making organisations, they are a collective mafia that extract arbitrary sums of money from the public by threats of imprisonment.
The Council Tax Dispute Bundle from the Peacekeepers organisation gives step by step instructions on how to legally abstain from paying any tax that you do not wish to.
The idea is to first send a request for proof of contract between yourselves and the council (they will not be able to do so) followed by several reminders and finally to bill them for the time you have spent sending the reminders.
- The first letter places the council’s claim into dispute, removing any lawful rights they have unless they provide reasonable evidence to support their claim.
- The Caution Notice is served if they fail to support their claim. They are reminded that they have failed to prove evidence of obligation and are given a second opportunity to respond.
- A Warning Notice is served if they continue to dishonour you by failing to provide the proof requested. This keeps you in honour, good faith and clean hands.
- A Letter Before Action is served if they are still not providing the requested proof. They are are given one final opportunity to respond.
This creates your court record
You now have evidence of honourably attempting to settle their claim by having put to them the facts and exposing their dishonour, bad faith and unclean hands by not settling the dispute.
This grants you lawful excuse to withhold payment honourably.
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Some entertainment – a man goes to his council offices and asks where does it say he has to pay his council tax.
References
Peace Keepers – https://peacekeepers.org.uk/
Download bundle – https://bit.ly/3LGFIqz