Council Tax legality and 'Freeman on the Land'
In the UK, Council Tax must be paid because it is required by law under the Local Government Finance Act 1992. The hierarchy of who is the liable party is contained in c14 Part 1, Chapter 1, Sections 6 -9. This law was made by Parliament and approved by the Crown. It gives local councils the legal right to charge Council Tax and decide who must pay it.
You can read the relevant legislation on the official government website, including:
Council Tax is a tax on homes in England, Scotland, and Wales. It is not a direct payment for specific services. All the Council Tax collected goes into one fund, which helps pay for services that benefit everyone in the area.
Kirklees Council uses the money from Council Tax to pay for things like emergency services, education services, social care and support and rubbish collection and recycling.
Some groups, like the "Freeman of the Land" movement, believe people must only follow laws they agree to. In the UK, laws made by Parliament apply to everyone, whether they agree or not. Council Tax is a legal requirement - you cannot opt out or refuse to pay just because you do not agree with it or think you have not made a contract with the Council. Being a "freeman" does not mean you are exempt from paying Council Tax.
We are happy to help with genuine questions about Council Tax. However, we may not respond to lengthy messages based on incorrect legal theories, as this takes time away from helping others.
Common Legal Myths
Arguments based on the following ideas are not valid and will not exempt you from paying Council Tax:
- Not giving consent to pay
- Common law or "lawful rebellion"
- Article 61 of Magna Carta
- The Coronation Oath Act 1688
- "Straw man" or legal fiction theories
- Maritime or admiralty law
- The Uniform Commercial Code
- "I, X of the family Y" style declarations
- The "People's Peace" or Common Law Courts
These claims have no legal standing and will not be accepted.
Refusal to pay Council Tax
If you do not pay your Council Tax, we will take steps to collect overdue money you owe. This may include additional costs. If you are having trouble paying, please Contact us as soon as possible so we can help.
In serious situations, refusal to pay could even result in legal action or a prison sentence. For example, in the 2015 case at Manchester Magistrates' Court (McKenzie), someone who tried to use similar 'freeman on the land' arguments in court was sentenced to 40 days in prison.
Top Enquiries Explained
There is no requirement for an individual to agree to pay Council Tax or to sign a contract for it to be lawfully collected. The levy and recovery of Council Tax do not depend on any form of agreement or contract exchange. Therefore, references to the Companies Act, Contracts Act, Bills of Exchange Act, or similar legislation are not relevant.
Liability is determined by legislation, not by the nature of the name used. Questions about the use of a "legal fictional name" are irrelevant in the context of Council Tax.
There is no requirement for a wet ink signature on Council Tax bills or court summonses. Summonses no longer require any form of signature, including electronic ones.
Kirklees Council is a local authority within the Public Sector. It is not a company or corporation and does not have a company number.
Council Tax is outside the scope of VAT. As such, the council cannot provide a VAT invoice.
If a liability order is granted without the resident's presence or consent, and they believe the process was flawed, they must raise this with the Magistrates' Court.The resident must explain why they believe the council did not follow the correct procedure and apply to have the liability order set aside.After a Magistrates' Court Hearing, a full list of Liability Orders is produced. The list contains the names and addresses of those charge payers against who an order was granted and the amount they owe. This list is produced electronically, and an electronic copy is kept by both the Kirklees Council and the Magistrates' Court. The granting of a Liability Order is a legal process and is not a document and cannot be evidenced in the form of a document. A copy of your entry on the court list along with a signature certifying the orders made can be provided on request.
The claim that the Leighton v Bristow & Sutor case renders Council Tax unenforceable is incorrect. The High Court confirmed that a court list, along with a signature certifying the number of liability orders made, is sufficient evidence that the orders were lawfully granted.
If you are still unclear about your obligations to pay Council Tax, then it is recommended that you seek independent legal advice from a professional solicitor.