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' 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 sets out a Council’s rights to demand council tax to fund services and who is liable to pay.
Your liability to pay does not:
- Require your consent or
- Require a contract between you and the council
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’ defences to not pay their Council Tax. In extreme cases this has led to:
- Court proceedings and a
- Prison sentence
While we do our best to answer all relevant enquiries about Council Tax, we will not respond to lengthy enquiries that focus on hypothetical arguments that have no legal basis which use our resources at the expense of other taxpayers.
There are many internet sources which contain misleading information and incorrect advice relating to ‘freeman of land’ defences. 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 the charging of your council tax, please seek proper legal advice. Find out about where you can get free advice if you are struggling to pay or about qualified lawyers in our area, from the Law Society