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Challenges to the legality of council tax

‘Freeman on the Land’ and challenges to the legality of council tax

The Freeman on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of council tax.

You do not have a choice whether you are liable for council tax, and being a ‘freeman’ does not exempt anyone from paying council tax.

In the UK, liability for council tax is determined by the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations, sets out a local authority’s rights to demand council tax to fund services and who is liable to pay.

Your liability for council tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with the council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

Anyone who withholds payment will have recovery action taken against them.

If you have any concerns over the charging of council tax, please seek proper legal advice. You should not rely on internet sources or forum statements which may be incorrect or misleading.

Very occasionally, we get people who are convinced that using an archaic law means they don’t have to pay council tax. There are many misleading articles and templates on the internet regarding the legality of council tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as a defence against council tax liability, based on contract, consent and common law.

While we do our best to answer all relevant enquiries about council tax, we reserve the right to refuse to respond to lengthy arguments or assumptions that have no basis in council tax law. Enquiries of this type deliberately mis-use our resources, at the expense of other taxpayers.