'Freeman on the Land' and challenges to the legality of Council Tax

‘Freeman on the Land’ and similar groups such as ‘Common Law’ argue that people are only bound by the contracts and laws they have consented to and if they do not give consent, then they are not liable to pay Council Tax.

Liability to pay Council Tax is not given by consent or through the existence of a contractual relationship with the local authority, it arises from legislation. Alleged rights under common law are not relevant to the liability to pay Council Tax.

In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992. This statute created through the UK’s democratic system of government provides the legal basis for a billing authority to charge Council Tax to fund services and sets out who is liable to pay.

Anyone who withholds payment will have recovery action taken against them. In extreme cases, this could even lead to committal proceedings or even a prison sentence.

If you have any concerns over your liability for Council Tax the Council would encourage you to seek professional legal advice before withholding payments. You can also challenge liability decisions through the Valuation Tribunal.

If you are struggling to pay your Council Tax, the most important thing is to talk to us or talk to an independent advice agency. If you talk to us, we will do our best to ensure you’re getting the right support.

In the interests of protecting the public purse, the Council may limit responses to lengthy or spurious enquiries about the legal basis for the payment of Council Tax.

Legislation

The legislation that covers Council Tax is freely available from the government Legislation.gov.uk, website including:

• Local Government Finance Act 1992
• Council Tax (Administration and Enforcement) Regulations 1992
• Council Tax (Demand Notices) (England) Regulations 2011