Our council tax charges

In this section

  1. Our council tax charges
  2. Adult social care precept
  3. Freeman on the Land and challenges to the legality of council tax

Freeman on the Land and challenges to the legality of council tax

Council tax is a Statutory Tax levied on occupiers (and some owners) of dwellings within the Council's area. Council Tax is not a direct charge for individual services received; the amount collected is paid into a central fund to enable the Council to provide services for the benefit of the community as a whole. Council Tax is not a direct charge for services provided.

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 do not have a choice as to whether you are liable for Council Tax and being a 'freeman' does not exempt anyone from paying Council Tax.

In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations, sets out a local authority's rights to demand Council Tax to fund services and 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 assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

If you have any concerns over the charging of Council Tax, please seek appropriate legal advice, rather than relying on internet sources or forum statements which may be incorrect or misleading.