Council Tax bands and charges
Every home has to be placed in a band for Council Tax purposes.
Your band is calculated based on what your property was worth on 1 April 1991, not what it would be worth today.
Check your property banding on the gov.uk website.
Information on the charges for each Council Tax band by area: Council Tax Charges revised 2024/2025 (PDF File, 174kb)
Empty properties
If a property is furnished but not occupied no discount will apply.
A full Council Tax discount applies for the first 28 days from when a property first becomes unfurnished and unoccupied, after this time a full charge is payable.
More information can be found on our website: Empty properties
Appealing against your Council Tax band
If you think you’re in the wrong band you can appeal by contacting the valuation office agency.
You can appeal against the Council Tax band that your property has been placed in if:
- you believe that the banding should be changed because of an increase or reduction in the value of the property due to building work being carried out, for example, demolition or converting the property to flats
- you start or stop using part of your dwelling to carry out a business, or the balance between domestic and business use changes
- there are physical changes in the locality affecting the value
- a band change has been made to your property made by the listing officer in the last six months
- a band change has been made within the last six months to a similar property to yours by the valuation tribunal
- within six months of becoming a new taxpayer
Reductions or increases in value resulting from the general state of the housing market do not affect the banding of your property.
Challenge your Council Tax band via the gov.uk website.
Making an appeal does not give you the legal right to withhold payment of your Council Tax. You should continue to pay as you have been billed. If your appeal is successful any over-payment will be refunded to you.
Freeman on the Land
The Legality of Council Tax
Each year Newark and Sherwood District Council receives a number of Freedom of Information ( FOI ) requests, and other communications, in relation to this topic. The information below clarifies the council’s position and explains the basis for the lawful collection of Council Tax.
We understand that the Freedom on the Land movement and similar groups commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of council tax.
You do not have a choice whether you are liable for council tax. Being a ‘freeman’ does not exempt anyone from paying council tax.
In the UK, liability for council tax is determined by the Local Government Finance Act 1992. This statute sets out a local authority’s rights to demand council tax to fund services and who is liable to pay. The statute was created by a democratically elected Parliament of the United Kingdom and has received the assent of the Crown and subsequent statutory regulations.
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. Anyone who withholds payment will have enforcement action taken against them.
In extreme cases, this could even lead to a prison sentence. In the Manchester Magistrates’ Court vs McKenzie (2015) case, an individual who attempted to use similar ‘Freeman on the Land’ defences in court ended up in prison for 40 days.
A High Court case has effectively resolved the arguments around no contract/consent to pay Council Tax and the requirement for the issue of written Liability Orders/Court Orders.
In summary laws are considered binding, made by an elected Parliament on behalf of the whole country, therefore, no individual contract is required and it is both “impossible and inappropriate” to gain individual consent.
The Council Tax (Administration and Enforcement) Regulations 1992 do not require a written court issued Liability Order. The Leighton v Bristow & Sutor case refers to extracts from a “court list” paired with a signature certifying the number of Liability Orders made and this satisfies the High Court to conclude Liability Orders have indeed been made.
The full transcript is available on Kofa, R (On the Application Of) v Oldham Metropolitan Bolton Council [2024] EWHC 685 (Admin) (27 March 2024)
Payment
Valid forms of payment for council tax are stated on the reverse of bills issued. Promissory notes will not be accepted and recovery action will continue if balances remain outstanding.
Local Authorities
The provision of local government and its functions are contained within the Local Government Act 1972.
Legislation
The legislation that covers council tax is freely available from the Government Legislation website, including:
Local Government Finance Act 1992
The Council Tax (Administration and Enforcement) Regulations 1992
The Council Tax (Demand Notices) (England) Regulations 2011
Liability for council tax is determined in accordance with the statutory legislation and liability for this is confirmed by the council tax demand notice issued each year.
Some residents have asked whether Acts and Statutes (opens Parliament website) are an obligation on them and about the difference between a Statute and Law. Other similar questions regarding legal matters have been asked, often stating they have not expressly or impliedly consented to the liability.
Acts of Parliament are Statutes which set out the law. If you have questions regarding other Acts of Parliament or laws, you should seek the advice of a legal professional, not the council.
Sometimes people are convinced that using an archaic law means they don’t have to pay council tax. There are many misleading articles and templates on the internet regarding the legality of council tax, and anyone relying on these should exercise caution and seek proper legal advice before using them as a defence against council tax liability based on contract, consent and common law.
We do our best to answer all relevant enquiries about council tax. However, we will not respond to any correspondence that focus on hypothetical arguments that:
- have no legal basis
- ask for a personal opinion
- ask for information that does not fall within the scope of the Freedom of Information Act 2000 (FOIA).
Such requests place a burden on our limited resources at the expense of other taxpayers. Please note this also includes letters, emails and notices served on our Chief Executive.