Council Tax and Freeman on the Land

The Freeman on the Land movement and similar are under the misapprehension that they are only bound by contracts and laws they have consented to.

They should not confuse the law relating to contracts and alleged rights under common law with the legislation relating to the administration and collection of Council Tax.

Liability for Council Tax is determined by the Local Government Finance Act 1992 and the subsequent regulations. It is not contingent upon a person’s consent or the existence of a contractual relationship with the council.

Any assertion that a person is required to consent or to enter into a contract with the Council and this precludes their liability to pay Council Tax is incorrect in law and there is no legal basis upon which to make such an argument.

Liability to pay Council Tax is determined by the Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services.

Each year we publish details About your Council Tax and how it is spent. This also contains details of spending on Police, Fire and other emergency services, as well as:

• Education
• Social services
• Waste and recycling

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.

It should be noted, Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice. Our VAT number is GB247501374.

Epping Forest District Council is a local authority within the Public Sector and does not have a company number.

There are many misleading articles and templates on the internet regarding the legality of Council Tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice as before using them as defence against Council Tax liability based on contract, consent and common law.