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

Liability to pay Council Tax

Liability to pay Council Tax does not rely on the existence of a contract between a customer and the council. Any claim made stating that a contract or consent is required for the Council Tax charge to be valid is incorrect and holds no legal basis.

We would strongly advise anyone who is concerned around the legality of Council Tax to seek proper, qualified, independent legal advice.

Freeman on the Land and similar groups or movements commonly quote that there is no legal basis for Council Tax or any legislation, and that only law they have consented to applies to them. Being a Freeman on the Land does not remove your liability or responsibility to pay Council Tax and non-payment will lead to recovery action being taken under the relevant, binding legislation. 

Council Tax legislation

Council Tax in the UK is laid out in the Local Government Finance Act 1992 and its subsequent statutory regulations. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown. 

These statutes set out a local authority's right to demand Council Tax, how to establish who is liable and take recovery action in order to fund services.

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

Any queries you may have around the legality of legislation should be made with a qualified legal professional, not to the council. 

On occasion the council receives correspondence advising of old, outdated laws which remove an individual's liability or requirement to pay Council Tax. There are many forums and templates on the internet regarding the above issues and we would advise anyone to use caution if drawing on these for advice.

None of the above issues outlined provide a valid defence against Council Tax liability. Council Tax is laid out in ratified legislation that has been tested in court and cannot be avoided by the quoting of common law, contract or lack of consent. 

Enquiries

Any relevant and pertinent enquiries around individual Council Tax accounts will be answered however should repetitive, hypothetical queries be received with no basis in statute we reserve the right to note their receipt and refuse reply as vexatious.