‘Freemen’ and other Spurious Challenges to Council Tax Liability

The Council is aware of a number incorrect and misleading statements on the internet and social media that suggest various ways to avoid paying council tax e.g. Freeman on the Land or similar arguments. These are wholly inaccurate and not helpful to fellow taxpayers or the Council.

You do not have a choice as to whether you are liable for Council Tax and using the term ‘Freeman on the Land' or 'Freeman of the Land' or other such arguments about common law, contract or consent does not exempt anyone from paying Council Tax.

Liability for Council Tax is decided in line with the Local Government Finance Act 1992. This Act, along with associated regulations set out a Council’s rights to demand council tax to fund services, who is liable to pay and other administrative arrangements.

The Council is aware of a number of misleading / incorrect arguments put forward to avoid paying council tax and/or that council tax is unlawful. Please see the following table for the various arguments / requests for information that we are currently aware of along with our response:

If you contact the Council and put forward a challenge or request set out in the table above or similar argument, the Council reserves the right to not respond to such enquiries that focus on hypothetical arguments with no basis in law. Responding to such requests on an individual basis uses our resources at the expense of other taxpayers. This includes letters and notices served on any council officers with the same reasoning.

It is likely that further spurious claims will be made in the future, which will be added to the table above as necessary.

If you don’t pay

Anyone who does not pay their Council Tax will have recovery action taken against them.

There have been a few people who have attempted to use ‘freeman of land’ or similar defences to not pay their Council Tax. In extreme cases this has led to:

• Court proceedings,
• A criminal record, (which could affect your credit rating), and a
• Prison sentence

Contacting us

While we do our best to answer all relevant and genuine enquiries about council tax, as set out above we will not respond to enquiries that focus on hypothetical arguments that have no legal basis.

Legal Advice

There are many internet and/or social media sources that contain misleading information and incorrect advice relating to council tax such as those highlighted above. The correct legislation is freely available from the government website Legislation.gov.uk and includes:

Local Government Finance Act 1992

Council Tax (Administration and Enforcement) Regulations 1992

Council Tax (Demand Notices) (England) Regulations 2011

If you have any concerns over thecharging of your council tax, please seek proper legal advice.