Misconceptions about Council Tax

Sometimes people get in touch with us because they believe that using an old law means they do not have to pay Council Tax.

The 'Freeman on the Land' movement and similar groups believe that people are only answerable to contracts and laws they have agreed to or signed a document for.

You do not have a choice whether you are responsible for Council Tax and being a 'freeman' does not excuse anyone from paying Council Tax.

In the UK, the legal responsibility for paying Council Tax is set out by the Local Government Finance Act 1992.

Your responsibility for Council Tax does not need your consent or a contract with the council.

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

In extreme cases this could lead to legal proceedings, or even a prison sentence.

In the 2015 Manchester Magistrates’ court versus McKenzie case, an individual attempted to use similar ‘freeman on the land’ defences in court and ended up in prison for 40 days.

If you don’t think you should be responsible for Council Tax, please contact us on 01282 661661

Legislation

There are many misleading articles and templates on the internet about the legality of Council Tax. Be careful if you use these for advice. Seek proper legal advice before using them as a defence against paying Council Tax based on contract, consent and common law.

The legislation that covers Council Tax is available from the government website Legislation.gov.uk, including:

The following references to not paying Council Tax are not valid:

  • a person not having consented to pay Council Tax
  • there not being a contractual relationship between the Council and the resident
  • ‘lawful rebellion’
  • Article 61 of the Magna Carta
  • the Coronation Oath Act 1688
  • the ‘People’s peace’
  • legal fictions, ‘straw men’ and ‘I, X of the family Y’
  • maritime or admiralty law
  • Uniform Commercial Code

Acceptance of an enquiry

We will always do our best to answer relevant questions about council tax. We do not have to prove your claim is false and we may choose not to respond but this does not mean we accept what you say. We reserve the right to refuse to respond to any lengthy, false or incoherent enquiries that have no basis in law. These enquiries use our resources at the expense of other taxpayers. Do not interpret no response from us as acceptance it simply means that we have not responded.

If you have any concerns over the charging of council tax, please get proper legal advice from a solicitor or through an independent advice provider such as Citizens Advice. Do not rely on internet sources to hold back on Council Tax payments.

We do our best to answer all relevant questions about Council Tax. 

See our list of common questions and answers for more information.

We will not respond to any questions that rely on these, or similar, arguments that have no basis in law.