We understand that the Freedom on the Land movement and similar other 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 as to whether you are liable for Council Tax. 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, along with many other Statutes, is created by a democratically elected Parliament of the United Kingdom and Statutes receive Royal Assent of the Crown and subsequent Statutory Regulations set out a Local Authority's right 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 any contractual relationship with this Council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
Anyone who decides to withhold payment will have prompt enforcement action taken against them.
This action will result in Enforcement Agents visiting your property and substantial costs being incurred. In extreme cases, this could even lead to you going to prison for not paying it for up to 3 months. In the Manchester Magistrates Court vs McKenzie (2015) case, an individual who attempted to use similar "Freeman on the Land" defences in Court ended up in prison for 40 days.
Legislation
The legislation that governs the administration and collection of Council tax is as follows:
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Local Government Finance Act 1992 (legislation.gov.uk website)
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The Council Tax (Administration and Enforcement) Regulations 1992 (legislation.gov.uk website)
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The Council Tax (Demand Notices) (England) Regulations 2011 (legislation.gov.uk website
Liability for Council Tax is determined in accordance with the Statutory legislation and liability for this is confirmed by the Council Tax Demand Notice issued each year.
Some residents have asked whether Acts and Statutes are an obligation on them, and about the difference between a Statute and Law and other similar questions regarding legal matters, often stating they have not expressly or impliedly consented to the liability.
Acts of Parliament are Statutes which set out the law. If you have any questions regarding other Acts of Parliament or laws, you should seek the advice of a legal professional, not the Council.
Sometimes people are convinced that using archaic law means they don't have to pay Council Tax. There are many misleading articles on the internet regarding the legality of Council Tax, and anyone relying on these should exercise caution and seek proper legal advice before using them as a defence against Council Tax liability bases on contract, consent and common law.
We will do our best to answer relevant enquiries about Council Tax. However, we reserve the right to refuse to respond at length to enquiries that focus on hypothetical arguments that
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Have no legal basis
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Ask for a personal opinion
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As for information that does not fall within the scope of Freedom of Information Act 2000
Such requests place a burden on our limited resources at the expense of other taxpayers. Please note this also includes letters, emails and notices served on our Chief Executive and members of the Council.