Council tax legality and freeman on the land

Freeman on the land

Council tax is not a direct charge for individual services provided - it is a statutory tax levied on occupiers (and sometimes owners) of properties in our area which allows us to provide public services for the benefit of the community.


There is not a choice as to whether someone is liable for council tax. Being a 'freeman' does not exempt anyone from paying council tax, or from choosing which laws to adhere to and which to ignore.

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.

Liability for council tax is not dependent on, nor does it require, consent or the existence of a contractual relationship with us. Any assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

Council tax is set out in statute and the hierarchy of who is the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6-9.

Any reference made to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.

The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for as it is a tax, not a contract.

Last updated 26 April 2023