We have a duty to collect council tax, and to manage any contact which queries or disputes council tax liability.
We must bill and collect council tax from all liable residents and property owners. You cannot opt out or avoid payment by claiming Freeman of the Land status, common-law rights or “sovereign” status.
Correspondence based solely on Freeman of the Land arguments or other speculative legal theories outside the statutory framework for council tax will therefore not receive a reply. This is because it has no bearing on your legal obligations.
Council tax liability
Liability for council tax is set by statute and does not depend on your personal consent, contracts or signatures. Liability arises under the Local Government Finance Act 1992, Section 6. It's a tax on domestic properties, not a service fee.
Demand notices for council tax and court papers are valid without wet-ink signatures, seals, stamps or written contracts.
No Freeman of the Land or the use of the “straw man” theory can override Acts of Parliament.
Common Freeman of the Land claims
Key arguments we see around council tax:
- "no contract means no tax" - council tax is set by law, not by agreement
- "a signature or seal is required" - notices and orders don’t need wet-ink signatures, stamps or seals
- "sovereign or non-consent" - you cannot pick and choose which laws apply to you
Any other Freeman or similar speculative claims will be treated in the same way and carry no legal effect.
Council tax recovery process
If you miss payments, we follow a statutory recovery process that includes:
- reminder notices
- a court summons
- applying for a liability order
This is followed by enforcement measures such as:
- deductions from earnings
- benefits attachment
- enforcement agent action
Read the full details of the council tax arrears process, including statutory costs and step-by-step guidance.
Liability order hearing
If you wish to attend the court hearing to dispute the summons on Freeman of the Land or similar speculative legal grounds, which lie outside council tax legislation and have no bearing on your liability then you'll be asked to confirm your full name and address. Refusal may lead to the court recording you as “defendant unknown” and granting a liability order by default, with statutory costs added. Refusing to identify yourself on pseudolegal grounds will not prevent the order or any subsequent enforcement action.
Please note: attendance is entirely optional and liability orders can be made in your absence.
Also see
Council Tax
Council Tax appointments
To get council tax advice in person at West Offices, you need to make an appointment.