Freeman on the Land and Similar Groups and Challenges to the legality of Council Tax

On occasions we are contacted by residents who refer to themselves as "Freeman on the Land" and similar groups, these groups wrongly believe that using an archaic law means they don't have to pay Council Tax, this belief originates from the many misleading articles and templates on the internet regarding the legality of Council Tax. If you have any concerns over the charging of Council Tax, please seek proper legal advice, rather than relying on internet sources or forum statements which are incorrect or misleading.

The groups are under the misapprehension that they are only bound by contracts and laws which they have consented to.  However, they should not confuse law relating to contracts and alleged rights under common law with the Legislation relating to the administration and collection of Council Tax.

You do not have a choice as to whether you are liable for Council Tax and being a 'freeman' does not exempt anyone from paying council tax.   Council Tax is exactly that - a tax that is legally due and enforceable and not a charge for a service nor a request for a contribution to be made to help fund services. In the same way that Income Tax or VAT is non-negotiable, Council Tax is due as billed and in fairness to the majority of our residents who pay, we will take action against those who do not.

Anyone who withholds payment will have recovery action taken against them, in extreme cases this could even lead to committal proceedings, or even a prison sentence, as in the Manchester Magistrates' court vs McKenzie (2015) case, where an individual who attempted to use similar 'freeman on the land' defences in court ended up in prison for 40 days.  Freeman on the Land' jailed for failure to pay Council Tax.

We are here to help all residents, but we reserve the right to refuse to respond to lengthy vexatious and spurious enquires that focus on hypothetical arguments that have no legal basis which use our resources at the expense of the taxpayer. 

Liability for Council Tax is determined by the Local Government Finance Act 1992 and the subsequent regulations. An Act of Parliament is a law approved by the House of Commons and the House of Lords and given Royal Assent by the Monarch.

The Legislation that covers Council Tax is freely available from the Government's website:

Local Government Finance Act 1992
The Council Tax (Administration and Enforcement) Regulations 1992
The Council Tax (Demand Notices) (England) Regulations 2011

This is a guide to the types of Legislation Understanding Legislation

Freeman on the land arguments have been considered and ruled against by the Courts. For more information see: Freeman on the Land' jailed for failure to pay Council Tax