Each year Warwick District Council receives a number of Freedom of Information ( FOI ) requests, and other communications, in relation to this topic. The information below clarifies the council’s position and explains the basis for the lawful collection of Council Tax.

Council Tax is not a direct charge for services provided. It is a Statutory Tax levied on occupiers (and some owners) of dwellings within the Council's area. Council Tax is not a direct charge for individual services received; the amount collected is paid into a central fund to enable the Council to provide services for the benefit of the community as a whole. You can find where your council tax is used on our website pages.

The Freeman on the Land movement and similar groups including those who talk about a declaration of sovereignty and holding council tax payments in a trust, commonly believe that people are only bound by the contracts and laws they have consented to. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of council tax.

You do not have a choice as to whether you are liable for Council Tax and being a 'freeman' or similar does not exempt anyone from paying Council Tax.

In the UK, liability for Council Tax is determined by the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and subsequent statutory regulations, sets out a local authority's rights to demand Council Tax to fund services and who is liable to pay.

Your liability for Council Tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with the council. Any assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

Can I withhold payment of my Council Tax bill?

Anyone who withholds payment will have recovery action taken against them.

In extreme cases this could even lead to committal proceedings, or even a prison sentence, as in the Manchester Magistrates' court vs McKenzie (2015) case, where an individual who attempted to use similar 'freeman on the land' defences in court ended up in prison for 40 days. 

If you have any concerns over the charging of Council Tax, please seek proper legal advice, rather than relying on internet sources or forum statements which may be incorrect or misleading.

A High Court case has effectively resolved the arguments around no contract/consent to pay Council Tax and the requirement for the issue of written Liability Orders/Court Orders.

In summary 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 Council Tax (Administration and Enforcement) Regulations 1992 do not require a written court issued Liability Order. The Leighton v Bristow & Sutor case refers to extracts from a “court list” paired with a signature certifying the number of Liability Orders made and this satisfies the High Court to conclude Liability Orders have indeed been made. The full transcript is available on Kofa, R (On the Application Of) v Oldham Metropolitan Bolton Council [2024] EWHC 685 (Admin) (27 March 2024)

Payments

Valid forms of payment for council tax are stated on the reverse of bills issued. Promissory notes will not be accepted and recovery action will continue if balances remain outstanding.

Council Tax legislation

The legislation that covers Council Tax is freely available from the government website, including:

Some residents have asked whether Acts and Statutes are an obligation on them, and about the difference between a Statute and Law and other similar questions regarding legal matters. Acts of Parliaments are Statutes which set out the law. If you have questions regarding other Acts of Parliament or laws, these should be directed to a legal professional, not the council.

Very occasionally we get people who are convinced that using an archaic law means they don't have to pay Council Tax and there are many misleading articles and templates on the internet regarding the legality of council tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as a defence against council tax liability based on contract, consent and common law.

Whilst we do our best to answer all relevant enquiries about Council Tax. However, we reserve the right to refuse to respond to lengthy enquiries that focus on hypothetical arguments that:

  • have no legal basis
  • askd for a personal opinion
  • ask for information that does not fall within the scope of the Freedom of Information Act 2000 (FOIA).

Such requests place a burden on our limited resources at the expense of other taxpayers. Where appropriate, exemptions permitted under the Freedom of Information Act 2000 (FOIA) will be applied and an appropriate refusal notice issued.

If you are stuggling to pay your council tax charges please contact us to discuss payment arrangements. You can also complete a Local Council Tax Reduction form and seek free, independant debt advice from the Citizens Advice Team or Money Advice Network.

Frequently asked questions

Payment by Promissory Note

We do not accept payment by Promissory Note.

Valid forms of payment for council tax are stated on the reverse of bills issued and on our pay your council tax page. Promissory Notes will not be accepted and recovery action will continue if your council tax remains unpaid.

Provide an autographed lawful contract with you, with both of our autographs

Some residents consider council tax a contract requiring a legal contract and signatures indicating an agreement. Council tax is a creature of statute, and a contract is not required. Therefore, any reference to the following is irrelevant:

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

A variation of this question is:

Please provide evidence that I’ve agreed with you that you can lawfully collect an alleged debt from me.’

Again, this is inconsequential, as contracts or agreements have not been exchanged. Neither is required for the levy and recovery of council tax.

Provide evidence that I am lawfully obliged to pay council tax

The hierarchy of who is the liable party is contained in the Local Government Finance Act 1992 c14 Part 1, Chapter 1, Sections 6 -9. Individual agreement of this is not necessary.

Provide confirmation the debt exists lawfully

The issue of a council tax demand notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for council tax. It is a tax, not a contract.

 

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