Council Tax liability and Freeman on the Land

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, set out a local authority’s rights to demand Council Tax which is used to fund essential local services.

Other legislation that is used to administer, collect and recover Council Tax can be found on the Government website:

• Council Tax (Administration and Enforcement) Regulations 1992
• Council Tax (Demand Notices) (England) Regulations 2011

Your liability to pay

You do not have a choice as to whether you are liable for Council Tax. 

The Freeman on the Land movement and similar groups believe that they are only bound by the contracts and laws they have consented to and do not have to pay their Council Tax.

There are many incorrect and misleading articles and templates available on the internet regarding the legality of Council Tax. Anyone relying on these for advice should exercise caution and seek independent legal advice before using them as a defence against Council Tax liability based on contract, consent and common law.

If you are liable to pay Council Tax, you must make your payments. Any liable person who withholds payment will have recovery action taken against them.