Council tax and Freeman on the Land
Council tax lability
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 to pay Council Tax is determined by the Local Government Finance Act 1992 and later regulations. This gives local authorities the right to demand Council Tax which is used to fund essential local services.
Withholding council tax payments
Anyone who withholds payment of their council tax, will have recovery and enforcement proceedings taken against them, which could incur additional costs. Find out more about what happens if you don't pay your council tax.
If you want legal advice we would recommend contacting a solicitor for specific legal advice. Failure to pay your Council Tax is a criminal offence and could have serious consequences if you chose not to pay.
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.
We suggest that you seek your own independent legal advice regarding your liability to pay Council Tax. Please note that the Council will take recovery action against anyone who fails to pay Council Tax when due.
Challenge your council tax liability
There is a separate and legal process to challenge or appeal your Council Tax liability. Find out about disputes, appeals and refunds.
Making an appeal does not mean you can withhold payment of your Council Tax.
The Council will consider appeals based on legislation. If you remain dissatisfied, you have a further right of appeal to an independent Valuation Tribunal.