Liability to pay council tax does not rely on the existence of a contract between a resident and the council. Any claim made stating that a contract or consent is required for the Council Tax charge to be valid is incorrect and holds no legal basis.
We would strongly advise anyone who is concerned around the legality of Council Tax to seek proper, qualified, independent legal advice.
Being a Freeman on the Land does not remove your liability or responsibility to pay Council Tax and non-payment will lead to recovery action being taken under the relevant, binding legislation.
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.
Anyone who withholds payment will have recovery action taken against them, which in some cases will incur additional costs. The enforcement actions which can be used are:
- make deductions from earnings
- request the Department of Work and Pensions to take deductions from relevant benefits paid
- use enforcement agents
- apply for a charging order
- commence bankruptcy proceedings
In extreme cases this could lead to committal proceedings, or even a prison sentence, as in the Manchester Magistrates' court vs McKenzie (2015) case, where an individual who attempted to use 'freeman on the land' defences in court ended up in prison for 40 days.
We do not need consent to collect unpaid Council Tax charges.
The Council Tax legislation requires the payment of Council Tax once a demand is made. It is not an obligation to make a promise to pay; it is a requirement to make an actual payment. The council is not obliged to accept any type of payment other than Pound Sterling and will not accept any other type of payment. The council does not accept a promissory note and will require payment within the time limits identified in the Council Tax bill and by the means stipulated on that bill.