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Council Tax and 'Freeman of the Land' arguments

Some people reference ‘Freeman of the Land’ arguments (sometimes shared online) to suggest they can opt out of paying Council Tax. These arguments do not change a person’s legal liability for Council Tax. 

Council Tax liability is set out in the Local Government Finance Act 1992 and related regulations.

Liability does not depend on personal consent or a signed contract. If you are the person liable for a property under the law, you must pay Council Tax. Describing yourself as a ‘freeman’ does not create an exemption. 

If Council Tax is not paid, the council may take recovery and enforcement action in line with the law. This can add further costs and may include court action. 

We will always consider genuine queries about your bill, discounts, exemptions and payment support. However, we may not respond to repeated requests or lengthy statements that do not raise a relevant issue of Council Tax law or account administration. 

If you are struggling to pay, contact us as soon as possible so we can discuss support and payment options. You can also seek independent advice (for example, from a qualified adviser) before relying on information from social media or other unverified sources. 

Frequently Asked Questions 

  1. I’m a ‘Freeman of the Land’ and I’m not liable for Council Tax. Is that right? No. Council Tax liability is set by law and applies regardless of personal belief or the terms people use to describe themselves. 
  2. Do the council provide an autographed lawful contract with both of our signatures. Council Tax is a statutory charge, not a private contract. The council does not need a signed agreement to issue a bill or recover unpaid Council Tax. 
  3. Do the council provide evidence that I agreed you can lawfully collect this alleged debt.  Agreement is not required. Council Tax liability is created by law, not by consent or contract. No exchange of contracts is needed for the council to levy or recover Council Tax. 
  4. Do the council provide evidence you have authority to use the legal fictional name ‘XXX’.  Council Tax is charged to the person who is liable under the legislation. The terms ‘legal name’ or ‘fictional name’ do not affect Council Tax liability. 
  5. Do the council provide confirmation the debt exists lawfully. Your Council Tax bill (also known as a demand notice) sets out the amount due under the law. A resident’s signature or separate agreement is not required. 
  6. Do the council provide documents containing a wet‑ink signature.  A wet‑ink signature is not required for Council Tax bills. Court documents are issued in accordance with court rules and do not depend on a resident providing a signature. 

The legislation that covers council tax is freely available from the government website.

These include: