Find out why being a 'freeman on the land' and other ideological ideas do not exclude you from paying Council Tax.
Council Tax pays for the services in your area. Without it, we cannot provide essential services to our communities or help those in need.
Council Tax is a tax paid to your local council. It is not:
The amount collected is paid into a central fund. This enables us to provide services that benefit everyone.
The legislation that covers Council Tax is available on the GOV.UK website:
You do not have a choice of whether you are liable for Council Tax. Liability is determined by Council Tax legislation. It is not dependent upon either:
We will start recovery action on anyone who withholds payment and has no suitable defence against liability. Additional costs may be added because of that action.
There are movements such as the Freeman on the Land and other similar groups. They hold a common belief that people are only bound by the contracts and laws they have consented to.
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.
There is a lot of misleading information on the internet about the legality of Council Tax.
We do our best to answer all relevant enquiries. We reserve the right to refuse to respond to enquiries that:
Anyone drawing on these movements for advice should exercise caution. They should seek proper legal advice before using them as a defence against Council Tax liability.
We will provide you with some key information about the legal aspects of Council Tax. This includes details on:
Some people think you need a legal contract and signatures that indicate an agreement for Council Tax liability. Liability for Council Tax arises under Section 6 of the Local Government Finance Act 1992. This means a contract is not required. Therefore, any reference to other acts regarding companies or contracts is irrelevant. These include:
It might be worded as 'Please provide evidence that I've agreed with you that you can lawfully collect an alleged debt from me'. This is inconsequential as there has been no exchange of contracts or an agreement.
The Local Government Finance Act 1992 is an Act of Parliament. It has been in force since 6 March 1992. It imposes a legal duty to local authorities, to collect Council Tax.
Your liability for Council Tax is not dependent on, and does not require either:
Any assertion to the contrary is incorrect. There is no legal basis upon which to make this argument. This is confirmed by the High Court in the judgement in Kofa, R (On the Application Of) v Oldham MBC.
If Council Tax is not paid without reasonable justification we will bring proceedings in the Magistrates Court. We will take all necessary enforcement actions. This includes the use of Enforcement Agents where appropriate. In extreme cases this could lead to bankruptcy proceedings or even a prison sentence. In 2015, Manchester Magistrates Court sentenced a person to 40 days' prison. They had argued that the 'freeman on the land' theory excused them from paying Council Tax.
A Council Tax bill can legally be addressed to “The occupier” or “The owner". It must still be paid.
Whether a name is legal or fictional, is irrelevant for the purposes of Council Tax. It is charged to and is payable by, whoever the liable party is.
This is determined by the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax. It is a tax, not a contract.
The Magistrates Courts (Amendment) Rules 2019 removed the requirement for a signature on a Court summons. Previous case law has clarified that the use of a rubber stamp, or an electronic signature, are both valid for the purpose of the court signing a summons.