‘Freeman on the Land', 'Peace Keepers', 'Sovereign Citizens', 'Magna Carta', and other such community groups try to argue that people are only bound by the contracts and laws they have ‘consented' to, and that if they do not ‘consent' then:
- They do not have to recognise or comply with the requirement to pay Council Tax.
- They have a right to challenge the council's compliance with the law on Information Governance including the Freedom of Information Act 2000 and the Data Protection Act 2018.
Council Tax Legislation
Below is the legislation that makes provision for local authorities to levy and collect Council Tax:
The legislation is statute created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.
Furthermore, your liability for Council Tax does not arise from a contractual relationship with the council and does not require your consent.
Council Tax is not optional and not something individuals or business owners' consent to. When demand notices are raised the recipient becomes liable for the tax and obligated to pay the same. If you are liable to pay them, you must make your payments. Anyone who withholds payment unreasonably may face enforcement proceedings.
Misleading Articles
The Council is aware of a number of misleading articles and forums on the internet in relation to the lawfulness of Council Tax liability in England and Wales. The Council strongly recommends that individuals seeking to rely on such information based on contract, consent, common law arguments should obtain their own independent legal advice before withholding payment which may otherwise result in recovery action as appropriate. Please see below at 1.4 in respect of signposting for legal advice.
Enforcement
Where Council Tax is not paid, the council will pursue enforcement proceedings by an application to the Magistrates' Court, unless there is reasonable justification for non-payment. In recent years, the Courts have considered similar cases. The Manchester Magistrates' Court vs McKenzie (2015) case saw an individual who attempted to use similar ‘freeman on the land' defences in Court challenging their liability to pay Council Tax which resulted in him being fined and being given a 40-day custodial sentence. Where appropriate, the Council can apply for a bankruptcy petition or winding up proceedings and the Magistrates have the power to grant a prison sentence of up to 90 days for each Council Tax Liability Order.
Recent relevant Caselaw regarding Liability Orders
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.
Legal Advice
Should you require further information or guidance as to your statutory obligations or rights then you should seek your own independent legal advice. The Council cannot provide you with any advice. You can find the details of a Solicitor through your local Citizens Advice or by contacting The Law Society on 020 7242 1222 or Contact or visit us | The Law Society
Information Governance requests regarding Council Tax
The Freedom of Information Act (FOIA) entitles people to certain information that a district council holds, unless it is subject to an exemption' or the request is not valid' .
The Data Protection Act 2018 entitles a living person to certain information or rights, unless what they are requesting is subject to an exemption or if the request is not valid. You can use the link about how we recognise a subject access request (SAR)?
The Council takes its responsibility under the Freedom of Information Act 2000 and other such legislation seriously and will always aim to provide information, if held, to promote openness and transparency.
The Council also recognises that most people will use their rights to information under the Freedom of Information Act 2000, Environmental Information Regulations 2004 and Data Protection Act 2018/UK General Data Protection Regulations in line with the legislation requirements.
However, the Council has recently received several letters and information requests from individuals which reference ‘freeman on the land', and similar arguments to challenge liability to pay Council Tax or Non-Domestic Rates.
This online policy serves as our publication scheme. This is because with such a publication scheme we are able to refuse the request under Section 21 as Information accessible by other means .
Equally the Council will consider on a case-by-case basis whether such requests engage the Section 14(1) vexatious request exemption applies to such information requests.
View online to read Section 14(1) vexatious request refusal notice . If the section is applied, we will not correspond further to your request.
Courtesy and Respect
The Council will endeavour at all times to treat all residents and members of the public professionally and with civility and respect. It is the Council's expectation that this approach is also reciprocated by residents and members of the public. Persistent, repeated and unreasonable requests or threatening or abusive telephone calls or correspondence will not be tolerated. Please see our unreasonable complainant policy . Such behaviour is deemed unacceptable, and apart from our internal process such behaviour or demand is treated seriously and will be reported to the police where the criteria for possible criminal offending is met. We may also consider civil legal action in order to protect council officers and employees.
Threats of legal action against council officers
We receive letters that include threats to named officers or anyone dealing with the matter in question, to the effect that if their demands in the letter are not met, the person or persons in question will face fines or prosecution. There is no legal basis for making threats or assertions of personal liability for officers carrying out their normal duties. Making such threats against officers is unacceptable and we will treat such letters as vexatious and will not respond. Threats deemed as serious will be reported to the Police and we may also consider taking civil legal action.
Legal Advice
Should you require further information or guidance as to your statutory obligations or rights then you should seek your own independent legal advice. The council cannot provide any advice. You can find the details of a Solicitor through your local Citizens Advice or by contacting The Law Society on 020 7242 1222 or Contact or visit us | The Law Society
More Details on Information Governance is available
You can find more information regarding the Information Governance Privacy Notice .
Please see the link FAQs which provides details of general questions the Council is asked about Information Governance and Council Tax.
For further information, please contact Revenues:
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- Email: revenues@stratford-dc.gov.uk
- Telephone: 01789 260990
