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Freeman of The Land

Council Tax and Freeman of The Land

You do not have a choice as to whether you are liable for Council Tax and using the term ‘Freeman of the Land’ or similar does not exempt anyone from paying Council Tax.

Liability for Council Tax falls under the Local Government Finance Act 1992. This gives local authorities the right to demand Council Tax which is used to fund local services.

Liability to pay does not require your consent or a contract between you and the council. 

Non payment of Council Tax

If you do not pay your Council Tax, recovery action will be taken against you.

Those who have attempted to use ‘freeman of the land’ as a defence for not paying their Council Tax have had court proceedings taken against them which can ultimately lead to a prison sentence.

Contacting us

Whilst we do our best to answer all relevant enquiries about Council Tax, we will not respond to lengthy enquiries that focus on hypothetical arguments that have no legal basis which use our resources at the expense of other taxpayers. 

Further information

There are many sources of misleading and incorrect information about ‘freeman of the land ‘ defences. The correct legislation is available at and includes:

Local Government Finance Act 1992

Council Tax (Administration and Enforcement) Regulations 1992

Council Tax (Demand Notices) (England) Regulations 2011