There are many misleading articles and templates on the internet. They provide inaccurate information about the legality of Council Tax. Liability to pay Council Tax arises out of legislation. Aberdeen City Council as Local Authority has a statutory obligation to bill and collect Council Tax.
While we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to respond to lengthy or spurious enquiries that focus on inaccurate statements of the law which use resources at the expense of other taxpayers.
We have listed below some of the arguments that have been made to support a stance of non-payment of Council Tax and explain why there is no legal basis to make these arguments.
The Freeman on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to.
You do not have a choice as to whether you are liable for Council Tax. Being a ‘freeman’ does not exempt anyone from paying Council Tax. You cannot choose which laws to obey and which to ignore. The liability of a person to pay Council Tax is determined by legislation as explained below:
Aberdeen City Council as Local Authority has a statutory obligation to bill and collect Council Tax. The legislation under which Aberdeen City Council is obliged to levy and collect Council Tax is freely available at legislation.gov.uk and is
The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992 as amended
Liability for Council Tax is not dependent on, and does not require, consent or the existence of a contractual relationship with Aberdeen City Council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
Council Tax recovery action will be taken against anyone who withholds payment.
If you require legal advice we recommend that you engage the services of a solicitor registered with the Law Society of Scotland or contact your local Citizens Advice Bureau, rather than relying on internet sources or forum statements which may be incorrect or misleading.
Legislation
The legislation that covers Council Tax is freely available from the government website Legislation.gov.uk, including:-
Local Government Finance Act 1992
The Council Tax (Administration and Enforcement) (Scotland) Regulations 1992
Some residents have asked whether Acts and Statutes are an obligation on them, and about the difference between a Statute and Law and other similar questions regarding legal matters. An Act of Parliament (also called a Statute) is the law made by the UK Parliament. If you have questions regarding the legal framework in Scotland , these should be directed to a solicitor registered with the Law Society of Scotland rather than Aberdeen City Council.