Council Tax and Freeman on the Land

The Freeman on the Land movement and similar movements believe that they are only bound by statute laws they consent to.  But being a 'freeman' does not exempt any person from paying Council Tax.  

The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. 

The law relating to contracts and alleged rights under common law should not be confused with legislation relating to the administration and collection of Council Tax. 

Being a “Freeman” does not exempt anyone from paying Council Tax.   

Liability for the Council Tax is determined by the  

• Local Government Finance Act 1992  

• and the subsequent Council Tax Administration and Enforcement Regulations SI613 1992.  

This statute is created by a democratically elected Parliament of the United Kingdom which receives Royal Assent. These set out the rights of the Local Authority to demand payment of Council Tax to fund services to those liable to pay. 

The Council is a Local Authority within the Public sector and does not have a company number. 

Liability for Council Tax does not require consent or the existence of a contractual relationship with the Council. There is no legal basis for this assertion. 

Anyone who withholds payment of their Council Tax, will have recovery and enforcement proceedings taken against them, which could incur additional costs. 

In cases of wilful refusal this could lead to committal proceedings or even a prison sentence as in Manchester Magistrates court v McKenzie (2015) case.  

Independent legal advice should be obtained rather than relying on old fashioned or out of date law and online sources. 

We aim to respond to all correspondence regarding genuine liability disputes, but we reserve the right to refuse to respond to lengthy templates and articles regarding the Freeman on the Land enquiries. This is an expense to other taxpayers and has no legal basis in statute.  

This includes letters and notices served to the Chief Executive and Officers of the Council. 

There is a separate and legal process to challenge or appeal your Council Tax liability. 

Any appeal should initially be made through GOV.UK  

• Challenge or appeal your Council Tax liability 

The Council will consider your appeal based on legislation. If you remain dissatisfied, you have a further right of appeal to an independent Valuation Tribunal

Making an appeal does not allow you to withhold payment of your Council Tax.