Challenges to the legality of council tax
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 as to whether you are liable for council tax and 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, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations, sets out a local authority’s rights to demand council tax to fund services and who is liable to pay.
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 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.
In the case of Kofa, R (On the Application of Sharon Kofa) v Oldham MBC 2024 EWHC 685 (Admin), a case was made to High Court for permission for Judicial Review. Manchester County Court made an interim charging order in May 2023 however Ms Kofa sought an order that the ICO be declared void and removed.
Ms Kofa insisted that it be proved that she is liable for Council Tax: she argued no liability order had been produced or served and that the legislation did not bind her without her individual consent nor any contract with the council.
Findings: no court issued order is required, following an express amendment in 2003 and there is no duty to serve the order.Permission refused.
In the case of Ryan v LVR Capital Ltd [2024] EWHC 1866 (Ch) - extended civil restraint order and ordered to pay £55k in legal costs.
Tried to pay with promissory notes and filed Certificates of Satisfaction at Companies House. Claims found to be totally devoid of merit and an abuse of the court process.
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 may be incorrect or misleading.
Promissory notes
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.
Using an archaic law does not mean that council tax payment is not due, or an individual is not liable to pay. There are many misleading articles and templates on the internet regarding the legality of council tax. Anyone using these for advice should seek proper legal advice before using them as a defence against council tax liability.
Appeals against your property showing the in the Valuation list
If you believe your property does not meet the criteria for it to be classed as a dwelling under Section 3 Local Government Finance Act 1992, the Council cannot intervene.
Your only course of action is to appeal your banding to the Valuation Office - challenge your Council Tax band. You must continue to pay your Council Tax whilst you are appealing as an appeal will not any stop recovery action.
If you require sight of the information held about you, you can submit a subject access request by emailing subjectaccessrequests@voa.gov.uk.
If it is not personal data you require, you can submit a request under the Freedom of Information Act.
Common questions/comments (FAQs) and additional information
The council has a responsibility to bill and collect council tax, but this does not mean it introduces a fiduciary relationship.
Some common questions/comments received:
Provide an autographed lawful contract with you, with both of our autographs.
Some residents consider that council tax is a contract and requires a legal contract and signatures indicating an agreement. As already explained, council tax is a creature of statute, and a contract is not required. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant. A variation of this question is ‘Please provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me.’ Again, this is inconsequential, as there hasn’t been an exchange of contracts or agreement. Neither is required for the levy and recovery of council tax.
Provide evidence that I am lawfully obliged to pay council tax.
The hierarchy of who is considered to be the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6 -9. Individual agreement of this is not necessary.
Provide evidence that you have the lawful and contractual authority to use the legal fictional name of “XXX” for the purposes of making money.
Whether a name is legal or fictional is irrelevant for the purposes of council tax. Council tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992.
Provide confirmation the debt exists lawfully.
The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for council tax, it is a tax, not a contract.
Provide documents containing a wet ink signature.
As covered above, a signature is not necessary for the billing of council tax and no wet ink signature is mandatory on a court summons either. Previous case law has clarified that the use of a rubber stamp or electronic signature are both valid for the purpose of the court signing a summons.
I’m a Freeman on the Land and am not liable.
Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which to ignore.
Please send us your VAT details/provide a VAT invoice
It should be noted, council tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice. Our VAT number is 121588477.
Please state whether you are a company or a corporation.
Cherwell District Council is a local authority within the Public Sector and does not have a company number.