'Freeman of the Land' and challenges to the legality of Council Tax

The Freeman of the Land movement, Common Law Court and similar groups, believe that they only have to pay Council Tax if they agree to it, but this is incorrect.

Council Tax is required to be charged and paid for by law which applies to everyone, personal agreements or consent are not required.

Legislation

The following legislation covers Council Tax:

• Local Government Finance Act 1992 (external website)
• Council Tax (Administration and Enforcement) Regulations 1992 (external website)
• Council Tax (Demand Notices) (Wales) Regulations 1993 (external website)

The Local Government Finance Act 1992 sets out who is responsible for paying Council Tax. 

Company or contract laws

Council Tax is required by law, not by contract. The following do not apply to Council Tax:

• Companies Act
• Contracts Act
• Bills of Exchange Act
• Other acts regarding companies or contracts

Recovering payment for council tax

Recovering unpaid Council Tax is a legal requirement and does not violate the Protection from Harassment Act 1997.

Protection from Harassment Act 1997 (external website)

If you don't pay, we may take legal action, including court proceedings and enforcement agents.

Promissory notes

Promissory notes are not accepted as payment.

Find out how you can pay council tax. 

Freeman of the Land and Common Law Court enquiries

You can contact us about Freeman of the Land or Common Law Court enquiries, but we reserve the right to refuse to respond to enquiries that focus on hypothetical arguments that have no basis in statute which use our resources at the expense of other taxpayers.

Legal advice

For legal advice, consult a professional or Citizens Advice, and be wary of online misinformation.

More information

If you'd like information about how Council Tax is calculated and spent, you can visit the your council tax bill explained page.

If you are having trouble paying your Council Tax, please visit our problems paying council tax page.