Council Tax and "freeman on the land" claims

The "freeman on the land" and similar movements believe that they are only bound by statute laws they consent to. However, being a 'freeman' does not exempt any person from paying Council Tax.   

You must pay Council Tax if you are liable for a property. This is set out in law by Local Government Finance Act 1992 and later regulations.

These laws set out the rights of the local authority to demand payment of Council Tax to fund services to those liable to pay. 

You cannot avoid paying by claiming to be a freeman on the land or using similar arguments.

Anyone who withholds payment of their Council Tax will have recovery and enforcement proceedings taken against them. This can include being charged additional costs. 

Freeman on the land arguments


Some people believe laws only apply if they consent to them. This is wrong. Statute law, such as the law on Council Tax, applies to everyone.

Changing your name


Changing your name does not remove your liability. If John Smith becomes "John of the family Smith", they are still the same person and still liable for all past and future Council Tax.

Historic laws like Magna Carta


There are many misleading articles and templates on the internet regarding the legality of Council Tax. Old or misinterpreted laws do not remove your obligation to pay Council Tax. There is no valid legal defence based on them.

Signed contracts

Some people refer to laws like the Companies Act, Contracts Act, or Bill of Exchange Act, claiming Council Tax is a contract that requires signatures. This is incorrect and not relevant. Council Tax is not a contract, it is a tax on dwellings.

Acts of Parliament


Acts are the law. The council does not have to prove they exist or that they apply to you. If you have questions regarding Acts of Parliament or how laws apply to you, these should be directed to a legal professional, and not to the council.

The 1888 Local Government Act and Council Tax

The 1888 Local Government Act created county and county borough councils. It transferred the administrative work of the quarter sessions to these councils.

When section 79(2) refers to “the duties and liabilities of the inhabitants,” it means duties related to that administrative work. It does not refer to personal debts, such as Council Tax, which you are still responsible for. This is confirmed in section 100 of the Act.