The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

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.

Liability for council tax is determined in accordance with the statutory regulations and liability for this is confirmed by the council tax demand notice issued for each year.

Freeman on the land arguments have been considered and ruled against by the courts and anyone who withholds payment, will have recovery action taken against them.

For more information view the article ‘Freeman on the Land’ jailed for failure to pay council tax' on the Local Government Lawyer website.

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