Challenges to the legality of Council Tax

Every year we receive a number of queries about 'Freeman on the Land'. The information below clarifies our position and explains the basis for the lawful collection of Council Tax.

Your rights

We understand that 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. 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.

References to Companies Act, Contracts Act, Bills of Exchange Act are not relevant.

Council Tax is not a charge for services, it is an individual tax.

What happens if you don't pay your Council Tax

In extreme cases, non-payment 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.

View the article ‘Freeman on the Land jailed for failure to pay Council Tax’ on the Local Government Lawyer website.

The judgment considered several key points that are often argued by people trying to dispute the legality of Council Tax and its recovery. The judgment confirmed the legality of Council Tax and the recovery of unpaid Council Tax through obtaining and enforcing liability orders.

A high court case has effectively resolved the arguments around no contract or consent to pay Council Tax and the requirement for the issue of written liability orders and 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 and 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)

Promissory notes

Valid forms of payment for Council Tax are stated on the reverse of the bills issued. Promissory notes or reference to "The Bills of Exchange Act" will not be accepted and recovery action will continue if balances remain outstanding.

Legislation

The following legislation covers both the provision of local government and information about Council Tax 

• Local Government Act 1972
• 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.

Acts and statutes

Some residents have asked whether acts and statutes 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.

'Freeman on the Land' enquiries

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. This also includes letters, emails and notices served on our Chief Executive.