Challenges to the legality of Council Tax

We sometimes receive letters and emails from customers who refer to 'freeman on the land' or similar arguments. These arguments suggest that people only have to follow laws if they have agreed to them. This is not correct. Council Tax is governed by statute law, which is separate from contract law or claimed common law rights.

If you are liable for Council Tax, you cannot choose whether or not to pay it. Referring to yourself as a 'freeman' or using similar arguments does not remove your responsibility to pay Council Tax.

Changing your name does not change your Council Tax liability. For example, if John Smith changes his name to John of the family Smith, or to a similar name, this does not remove any Council Tax he already owes or stop him from being liable in future. Both names refer to the same person.

Council Tax liability is set by the Local Government Finance Act 1992, which received Royal Assent on 6 March 1992. This Act, together with related regulations, gives local authorities the power to issue Council Tax bills, explains who is responsible for paying, and sets out how Council Tax can be collected.

Council Tax does not depend on your consent or on a contract between you and the council. Claims that Council Tax only applies if you agree to it are not correct and have no legal basis.

Please be cautious about any organisation, charity, or individual that charges a fee for advice or services claiming to help you avoid paying Council Tax. If you are struggling to pay your Council Tax, please visit our benefits page to check what support may be available.