What is Council Tax
Council Tax is a statutory tax set by law. It is charged to people who live in, or in some cases own, a dwelling in the council’s area.
It is not a direct charge for individual services (such as bin collections). Instead, all Council Tax payments go into a central fund that helps the council provide services that benefit the whole community.
The ‘Freeman on the Land’ argument
The Freeman on the Land movement and similar groups claim that people are only bound by the contracts and laws that they have agreed to.
This is not correct. Contract law and common law rights are not the same as the legislation that covers Council Tax. Council Tax is set out in law, and your liability does not depend on personal consent or agreeing to a contract with the council.
The law in the UK
Liability for Council Tax is decided by the Local Government Finance Act 1992 and later regulations. These laws were passed by the UK Parliament and approved by the Crown.
This means:
- You do not have a choice about whether you are liable for Council Tax.
- Claiming to be a ‘freeman’ or making similar arguments does not exempt you from paying.
- There is no legal basis for refusing to pay Council Tax on the grounds of consent, contracts with the council, or common law.
What happens if you don’t pay you Council Tax
If you withhold payment, we will take recovery action. In serious cases, this can lead to committal proceedings or even a prison sentence.
For example, in 2015, Manchester Magistrates’ Court sentenced someone to 40 days in prison after they tried to use ‘freeman on the land’ arguments in court.
If you are worried about your Council Tax bill, please seek proper legal advice rather than relying on internet sources or forums, which are often incorrect or misleading.
Where to find the Council Tax legislation
The laws covering Council Tax are freely available on the UK Government website:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
Common questions about the law
Some people ask about the difference between Acts, Statutes, and Law.
- An Act of Parliament is a Statute which set out the law.
- A Statute is law.
If you have questions about other Acts of Parliament, laws or legal issues, you should contact a qualified legal professional. The council cannot give legal advice.
Misleading information online
Occasionally, people claim that using outdated or ‘archaic’ laws means they do not have to pay Council Tax.
There are also many misleading articles and templates online that suggest Council Tax is not legal.
These arguments are wrong. If you are drawing on these for advice you should exercise caution and seek proper legal advice before considering any defence against Council Tax based on contract, consent, or common law.
How we handle enquiries
We do our best to answer genuine questions about Council Tax. However, we reserve the right to refuse to respond to long or repeated enquiries that are based on hypothetical or unfounded arguments. Responding to these takes up time and resources at the expense of other taxpayers.