Freeman on the Land, Sovereign Citizens, and similar groups advocate that they are bound only by contracts and laws they consent to. However, belonging to any of these groups does not exempt you from your obligation to pay ΊΪΑΟΙη Tax.
ΊΪΑΟΙη Tax is a statutory obligation. Its liability is not based on consent or contractual agreements with the ΊΪΑΟΙη. No person can decide to opt out of ΊΪΑΟΙη Tax liability.
Valid ΊΪΑΟΙη Tax discounts and exemptions are stipulated in the Local Government Finance Act 1992, which governs ΊΪΑΟΙη Tax liability. You can find out more on our website.
All enforcement and administration of ΊΪΑΟΙη Tax are detailed in The ΊΪΑΟΙη Tax (Administration and Enforcement) Regulations 1992. Any individual withholding ΊΪΑΟΙη Tax payment will face recovery actions.
For matters concerning law, including ΊΪΑΟΙη Tax liability, you should seek appropriate legal advice.
We will not respond to correspondence related to ΊΪΑΟΙη Tax avoidance tactics based on these groups or any similarly unfounded arguments.
Why you are required to pay ΊΪΑΟΙη Tax
The legal mandate to impose and collect ΊΪΑΟΙη Tax is governed by legislation including
- (as amended)
As a Local Authority, we are statutorily obligated to bill and collect ΊΪΑΟΙη Tax. Once liability is established, you must pay as determined. Opting out is not an option.
Challenges to the collection of ΊΪΑΟΙη Tax
Groups opposing ΊΪΑΟΙη Tax payment, such as the Sovereign Citizen movement, frequently assert that they are not bound by statute law. However, refusal to pay ΊΪΑΟΙη Tax on these grounds does not absolve liability and may incur additional costs.
Claims of sovereignty or refusal to consent to personal data processing are not valid reasons for withholding ΊΪΑΟΙη Tax payment.
We are a local authority, not a for-profit company, and are mandated to collect ΊΪΑΟΙη Tax under statutory law.
ΊΪΑΟΙη Tax is a property-based tax, not a contractual obligation, and refusal to pay may lead to legal consequences.
Ancient laws like Magna Carta and admiralty law are not applicable to ΊΪΑΟΙη Tax liability in Scotland.
The ΊΪΑΟΙη does not apply admiralty law which provides the framework for international trade and has no relevance or bearing on the issue of liability for ΊΪΑΟΙη Tax.
Protection of ΊΪΑΟΙη employees
Threats to ΊΪΑΟΙη employees are unacceptable and will be treated as abuse. Appropriate legal action may be taken, including involving the Police.
Further advice
Following misleading advice advocating non-payment of ΊΪΑΟΙη Tax can escalate costs. We strongly recommend that payment is made in line with notices issued for payment of ΊΪΑΟΙη Tax.
The Advice Shop
If you are having financial difficulties, please call our debt advice and welfare rights services on 0131 200 2360.
Citizens Advice Edinburgh
Citizens Advice Edinburgh offer and a call back service on 0131 510 5510.
National Debtline
There is also free independent advice on managing ΊΪΑΟΙη Tax obligations from National Debtline. Call 0808 808 4000 Monday to Friday from 9am to 8pm and Saturday from 9.30am to 1pm.