Freeman on the Land and challenges to the legality of Council Tax

The Freeman on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of Council Tax.

You cannot legally opt out of paying

You do not have a choice as to whether you are liable for Council Tax; liability for Council Tax is determined by the Local Government Finance Act 1992. This statute sets out a local authority's rights to demand Council Tax to fund services and determine who is liable to pay.

Your liability for Council Tax is not dependent on and does not require your consent or the existence of a contractual relationship with the council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

There is no contract involved

You do not need to have a signed legal contract agreeing to be liable for Council Tax. In the UK, the Local Government Finance Act 1992 determines Council Tax liability. This sets out a council's rights to demand payment of Council Tax. It enables us to fund services, calculate Council Tax charges and determine who is liable. Individual agreement to pay Council Tax is not necessary. Any reference to the following is irrelevant:

Companies Act
Contracts Act
Bills of Exchange Act
or other acts of companies or contracts

Council Tax legislation

Council Tax in the UK is laid out in the Local Government Finance Act 1992 and its subsequent statutory regulations. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

These statutes set out a local authority's right to demand Council Tax, how to establish who is liable and take recovery action in order to fund services.

Any queries you may have around the legality of legislation should be made with a qualified legal professional, not to the council.

On occasion the council receives correspondence advising of old, outdated laws which remove an individual's liability or requirement to pay Council Tax. There are many forums and templates on the internet regarding the above issues, and we would advise anyone to use caution if drawing on these for advice.

None of the above issues outlined provide a valid defence against Council Tax liability. Council Tax is laid out in ratified legislation that has been tested in court and cannot be avoided by the quoting of common law, contract or lack of consent.

Examples of common challenges to paying Council Tax

I'm a freeman of the land and am not liable.	Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which they ignore.
Provide an autographed lawful contract with you, with both our autographs.	Some people consider Council Tax is a contract and, as such, requires a legal contract and signatures indicating an agreement. Council Tax is determined by statute - a contract is not required.
Provide evidence that I am lawfully obliged to pay Council Tax.	The hierarchy of who is considered the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6 to 9. Individual agreement is not necessary.
Provide confirmation the debt exists lawfully.	The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax. It is a tax, not a contract.

If you do not pay, we will take action to recover the debt

Anyone who withholds payment is likely to have recovery action taken against them, and in extreme cases this could lead to committal proceedings and a custodial sentence.

Should you have concerns over the payment of your Council Tax, you should seek legal advice rather than relying on other incorrect or misleading information.

If you wish to obtain independent advice regarding Council Tax, please speak to an established advice agency such as Citizen's Advice rather than misleading internet sources or social media posts. The advice given by such sources is inaccurate and will not help your situation.

Every person has the right to challenge and appeal their Council Tax liability. You must appeal in writing, detailing the reasons for your appeal and including any evidence which supports your appeal. Send to:

Director of Finance, City Hall, Plater Way, Sunderland, SR1 3AA

If you remain dissatisfied, you have the right to appeal to the Valuation Tribunal Service.

Enquiries

While we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to respond to lengthy enquiries that focus on non-legal, hypothetical arguments, which use a disproportionate level of publicly funded resources.

Get help with paying

If you are on a low income and are struggling to pay your Council Tax, you may be entitled to Council Tax support which can reduce the amount you are expected to pay.

Sunderland City Council has a generous Council Tax Support scheme and pension age residents on a very low income may find they are not expected to pay anything towards their Council Tax.