Freeman of the Land and the Legality of Council Tax
Introduction
The Freeman of the Land movement and similar groups 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, enforcement and collection of Council Tax.
There are many misleading websites, articles and templates on the internet about the legality of Council Tax. You should seek independent legal advice before using them as a defence against Council Tax liability.
Some residents believe that to be liable for Council Tax, there needs to be a signed legal contract agreeing to this. This is incorrect. In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992.
This gives local authorities the right to demand Council Tax which is used to fund essential local services. Individual agreement of this is not necessary.
Any reference to the Companies Act, Contracts Act, Bills of Exchange Act, Magna Carter or other acts regarding companies or contracts is irrelevant to the liability of Council Tax.
The Freeman of the Land movement and similar groups contend that people are only bound by the contracts and laws they have consented to. This is incorrect - you cannot choose which laws to obey and which to ignore. Being a 'freeman' does not exempt anyone from paying Council Tax.
Relevant Court Cases
In the Manchester Magistrates’ Court v McKenzie (2015) case, an individual who attempted to use similar ‘freeman of the land’ defences in court ended up in prison for 40 days.
In Leighton v Bristow & Sutor (2023) the High Court confirmed that extracts from a “court list” paired with confirmation from the Magistrates Court of the number of Liability Orders made led the Judge to conclude that the Liability Orders have indeed been made.
Kofa v Oldham (2024) is a High Court case which addressed the arguments of no contract/consent given to pay council tax and the requirement for the issue of written Liability Orders/Court Orders.
This case confirmed that 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 Judge went on to confirm that Magistrates Courts do not produce or serve paper orders and are not required to do so. The only requirement is that the order is made (i.e. by the court pronouncing it is making it) and the fact that it was made can be proved, thus a paper order is unnecessary.
Legislation
You can find the laws that cover Council Tax on the government website Legislation.gov.uk.
These include:
- Local Government Finance Act 1992
- Council Tax (Administration and Enforcement) Regulations 1992
- Council Tax (Demand Notices) (England) Regulations 2011
Some people have questioned whether they are obliged to abide by Acts and Statutes and about the difference between a Statute and Law. In essence, Acts of Parliament are statutes which set out the law.
You can read more about Acts of Parliament on the UK Parliament website.
If you have questions regarding Acts of Parliament or laws, these should be directed to a legal professional, not the council.
Enquiries
We do our best to answer all relevant enquiries about Council Tax. If you have any queries that cannot be answered on our website please email: revenues@hartlepool.gov.uk
However, Hartlepool Borough Council will not consider any correspondence related to the avoidance of paying Council Tax that relies on these groups or any similar inaccurate arguments that have no legal basis.