York man Philip Nicholson refused to pay his council tax because he said the authority was failing in its duty of care to him. But is withholding tax a legitimate form of protest? STEPHEN LEWIS reports.

WE HAVE a long and honourable tradition in this country of civil disobedience.

Usually we take a stand over issues that we feel strongly about. Nuclear weapons, for example, or the war in Iraq.

As recently as last October, veteran peace protesters Helen John and Sylvia Boyes, both from Keighley, were given three-month conditional discharges after being found guilty of trespassing at the Menwith Hill spy base, near Harrogate.

In York, meanwhile, local Green councillor Andy D'Agorne is no stranger to political protest.

In 2004, he was one of a number of activists protesting against the felling of two 150-year-old copper beech trees at the Connaught Court sheltered housing complex, in Fulford, who had to be dragged away by police.

Philip Nicholson's protest is different, however. The 48-year-old, from Alcuin Avenue, Tang Hall, did not refuse to pay his council tax because he morally disagreed with the council's policy on trees, or nuclear weapons, or war.

He refused to pay because he claimed the council was not doing the job he had been paying it to do through his council taxes.

Mr Nicholson claims he has suffered years of abuse and harassment. He told York magistrates that his house had been smashed up, and he had suffered physical and verbal abuse. There had also been two arson attempts on his home last year, he said.

The reason he gave for refusing to pay his council tax was that the council had failed in its duty of care.

"They the council are responsible for the tenants in their houses and their tenants have been causing a tremendous amount of damage," he said.

"I think it's absolutely appalling in all the years I've had to put up with these problems that not one person has been prosecuted.

"I'm paying taxes for services I'm not receiving from the police or the council. I think the council and the police should be held accountable for what they haven't done."

Magistrates expressed sympathy for Mr Nicholson, but stressed that he was obliged by law to pay his council tax, no matter how poor he perceived the services to be.

They allowed a liability order against Mr Nicholson, under the terms of which he will have to produce information about his earnings or income so a payment plan can be agreed.

Case over, apparently. But while it may be the law, is it right or fair that we should be forced to pay council tax even if we think the service provided isn't up to scratch?


The academic

BRITAIN has a long tradition of civil protest, according to Professor Matt Matravers of the department of politics at the University of York.

There is a big difference, however, between civil disobedience on moral grounds - for example, because you object to nuclear weapons - and refusing to pay council tax because you don't believe the local authority has provided the services it is supposed to provide, said Prof Matravers.

The latter is more of a contractual dispute than a moral issue. It may, however, be one that local authorities encounter more and more in the "stakeholder society".

National income tax is paid for the general good of all, he and it is not related to any specific services provided by the state.

A good case could be made, however, that council tax is much more directly related to services the local authority is contracted to provide.

"And if the council doesn't provide the services, people might ask Why should I pay the charge?'"

The answer might well be that society simply would not function if we all decided to stop paying local taxes, said Prof Matravers.

It could also be argued that the real sanction a local taxpayer had was to vote out the ruling party at the next election, rather than withhold council tax.

He stressed he did not know the rights and wrongs of Mr Nicholson's dispute with the council.

But if after ten years of different administrations Mr Nicholson still felt nothing had changed for the better, he might well feel that his vote was an unsatisfactory way of trying to hold the authority to account, the professor admitted.


The politicians

PHILIP Nicholson's ward councillor, Labour's Richard Cregan, said he had only been representing the ward since last May, and had had no contact with Mr Nicholson.

Councillors were supposed to act as the "champions of the people", Coun Cregan said - and he would be more than happy to speak to Mr Nicholson if his constituent were to contact him.

But did he think Mr Nicholson had been right to withhold council tax?

"I can understand him being a bit peed off if what he says is true," Coun Cregan said. "But not to pay his council tax? I cannot condone that."

There were systems in place by which anyone dissatisfied with council services or anyone who felt they had been subjected to abuse or harassment could register their complaints, Coun Cregan said.

But council tax was used to pay for vital services for vulnerable people, among other things. "Social services, education, all sorts of things like that. We all have to pay it."

Coun Cregan's boss, Labour leader David Scott, himself a lawyer, said he could understand Mr Nicholson's frustration - or that of anyone else if their life had been made a misery by individuals with no respect for his property or the law.

"While appreciating the dilemma that Mr Nicholson faces, however, I do not accept the idea that residents be encouraged not to pay their council tax if they are unhappy with the services they receive," he said.

"Doing so would result in chaos and more costs to the residents who do pay their council tax.

"I believe that services paid for through council tax should meet decent standards for the money people pay. If they fall below this standard, then residents should contact their ward councillor who is elected to act as an advocate for local people."

The council's deputy leader, the Liberal Democrats' Ceredig Jamieson-Ball, stressed there was a complaints procedure in place for residents who had a grievance.

"The first step is to raise any issue with the York Customer Centre. If the council does not resolve an issue, the local government ombudsman operates as final and independent arbiter," he said.

"Residents who make a deliberate choice not to pay their council tax do so in the full knowledge that it is the council's duty to all other council taxpayers to ensure that council tax is collected.

"Similarly, the many people who will make a conscious choice not to carry an ID card when the Government introduces them, will do so in the knowledge of the possible repercussions in taking that step."


The police

A SPOKESMAN for North Yorkshire Police stressed that the two suspected arson attacks on Mr Nicholson's home in January 2007 had been fully investigated by North Yorkshire Police.

"Despite our best efforts and appeals for witnesses to come forward, the enquiries were finalised without any suspects being identified," he said.

"During the investigation, Mr Nicholson did mention to officers that his property had been targeted by vandals in the past. However, he was not forthcoming with any further details.

"Our records also show he had not reported any incidents of vandalism or antisocial behaviour to the police, either before or since the suspected arson incidents.

"Mr Nicholson should not hesitate to contact the police if he is a victim of crime. We will do everything we can to help.

"If Mr Nicholson is not happy with the service received, we would encourage him to make a formal complaint in writing to our Complaints and Professional Standards Department at Police Headquarters."


CHARLOTTE PERCIVAL asked people in Tang Hall if they felt refusing to pay council tax was justified.

IT'S a quiet winter's day in Alcuin Avenue, Tang Hall, York.

Save for the odd bus and a mother strolling along with her children, there is nobody around.

Most of the curtains are drawn, several homes are for let and a few over-flowing rubbish bins are parked at the end of driveways.

The only thing that stands out is Philip Nicholson's home, its boarded-up windows telling a sad story of apparent vandalism.

Mr Nicholson has refused to pay his council tax because he feels council services are not up to scratch. But what do the other residents of Alcuin Avenue think? Would they withhold payment if they felt the same way?

Henry Rhodes, 63, has lived in Alcuin Avenue for 38 years. He doesn't particularly like paying council tax, but accepts it has to be paid.

"The services aren't great on this street, but I still pay it," he said. "The worst thing about the street is the bus routes - there are too many buses coming down here. It's only an avenue and sometimes there are three going down at once.

"Council tax has to be paid in the long run. You can't avoid it."

Josephine Waddell, 74, who lives a few doors away, would not withhold hers, either.

"I think it's a fair rate to pay," she said. "The only thing I would like to change is that I think the black bins should be collected every week.

"The green bin is collected one week and the black the week after, but in the winter, not many people put the green bins out because they haven't got much garden stuff, but yet the black bins are overflowing.

"I don't pay a lot of council tax because I'm a pensioner and on my own, but I don't mind paying it."

Nancy Marshall, 34, said she was happy to pay council tax. "I'm happy; I haven't got a problem with it. It's not too expensive," she said.

Student Abi Kay, 19, has been living in a rented house in Alcuin Avenue for six months. She doesn't have to pay council tax yet, but won't begrudge paying it when she does.

"In all fairness, the services seem to be fine," she said. "The recycling is good and the recycling people come every Monday, so that's really good. I'm happy with the street lighting and everything else, too.

"I can't imagine I will ever like paying council tax but I don't think I would ever refuse to pay it. Paying it is just one of those things you accept you have to do; you don't question it."