Each year Warwick District Council receives a number of Freedom of Information ( FOI ) Subject Access (SARS) 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.

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.

What is 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.

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

Liability to pay 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.

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 and social media 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.

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
  • asks 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 need help to pay your Council Tax charges

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

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 evidence that you have the lawful and contractual authority to use the legal fictional name of “XXX” for the purposes of making money

Whether a name is legal or fictional is irrelevant for the purposes of council tax. Council tax is charged and is payable by whoever the liable party is, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992. Using a fictitious name at court or failing to give a legal name when requested by a Magistrate means the court can deal with the case in your absence.

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.

Provide a true bill that complies with the Bills of Exchanges Act 1882

The Council follows legislation according to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992. Further, a Demand for the payment of Council Tax is not a negotiable instrument capable of being transferred from one person to another by delivery and, therefore, the Bills of Exchanges Act 1982 has no applicability to the payment of council tax.

Please provide evidence that I am a living being, that I am a man/woman, that the request for payment was sent to my legal fiction or I, a sovereign man/woman.

There is no requirement in the council tax legislation for the council to first ascertain or prove that the persons liable for council tax are living beings or are male or female.

Whether a person has a fictional name or otherwise is irrelevant and does not render the requirement to pay council tax unlawful or invalid.

If you consider we have your name wrong, then you should let us know and provide evidence of your correct name. Unless and until you do this, we are entitled to assume that we have the correct name.

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 documents containing a wet ink signature

As covered above, a signature is not necessary for the billing of Council Tax and no wet ink signature is mandatory on a court summons either. Previous case law has clarified that the use of a rubber stamp, or electronic signature are both valid for the purpose of the court signing a summons. 

Please state if you are a company or a corporation

Warwick District Council is a local authority within the public sector and is not a company or a corporation.

Send us your VAT details/provide a VAT invoice

Council Tax is deemed outside the scope of VAT and we are unable to provide a VAT invoice. 

Evidence where I have given my consent authorising Warwick District Council to hold my data

Under Regulation 8 of the Data Protection Act 2018 the Authority does not require consent to process data that is necessary for the performance of a task carried out in the public interest or in the exercise of the controller’s official function conferred by an enactment or rule of law. The billing and collection of Council Tax is conferred on the Authority by the legislation stated previously. This is in keeping with Article 6 (c) and (e) of the GDPR regulations.

Provide evidence of which companies with which Warwick District Council has shared personal data

Legal obligation: the processing is necessary for the Council Tax department to comply with the law (not including contractual obligations)

and

Public task: the processing is necessary for the Council Tax department to perform a task in the public interest or for our official functions, and the task or function has a clear basis in law. That task is to collect money on behalf of the Local Authority.

Warwick District Council complies with all relevant legislation with regard to the billing and collection of Council Tax. If you believe the authority has acted incorrectly you must follow the dispute processes laid down in that legislation. A Subject Access Request permits you the right to ask about your personal data that is held by an organisation. It is not a process to instigate a dispute or complaint nor is it a process to ask questions about anything other than your personal data.

Further information on data sharing can be found at Warwick District Council's privacy notice.

You must cease and desist requesting payment of Council Tax. I consider that by requesting that I pay Council Tax you are committing an offence under the Protection from Harassment Act 1997.

The recovery of council tax is a requirement of the council tax legislation and is reasonable and necessary action which pursues a legitimate aim. We deny that any reasonable actions in pursuit of such aims amount to harassment for the purposes of the Protection from Harassment Act 1997 or amounts to any form of harassment.

By continuing to request payment of council tax you agree to pay me £XX per day. If you do not reply to my request within XX days you agree to pay me £XX and/or the council agree to XX.

We do not consider that we have any obligation to make such payments or take such actions and that such payments and requests for actions are unreasonable. We do not agree to any terms and conditions proposed by any third party except where it agrees expressly and in writing. Nothing we, our agents, servants or contractors do or do not do should be taken as any form of agreement to such terms and conditions, except where we do so expressly and in writing.

You only accept legitimate communication through a recognised official service and needs to be sent following universal postal union convention rules. You say no other forms of communications will be accepted. This includes bailiff action, using private organisations, hand-delivered or electronic notices

Anyone who ignores Council Tax communications or withholds payment will have recovery action taken against them.

If a liability order is granted without my presence, consent and opportunity to bring all of the above to the attention of those concerned and involved I will have no choice but to seek lawful advice in regard to proceeding with a claim for fraud against those involved

If you have a dispute regarding the granting of a Liability Order against you then you need to take this up with the Magistrates Court. You will need to explain why you feel Warwick District Council have not followed the correct process and apply for your liability order to be set aside. 

Where a liability order was granted, I require a copy of the liability order for which notice of liability order was received

Following the Magistrates’ Court Hearing at which Liability Orders are granted, a full list of those granted is produced. The list contains the names and addresses of those charge payers against whom an order was granted together with the amount they owe. This list is produced electronically and an electronic copy is kept by both the Local Authority and the Magistrates’ Court in which the orders were granted

The granting of a Liability Order is a legal process and is not a document and as such cannot be evidenced in the form of a document.

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 Kofa v Oldham (2024) 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.

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.

 

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.

Withholding payment of Council Tax.

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.

Please be aware that it is the Council’s policy to seek the recovery of legal costs, as allowed by statute.

Further, in those court proceedings, the Council reserves the right to recover any arrears of Council Tax, legal costs and court fees by any appropriate method of legal enforcement. This may include levying execution on the council taxpayer’s possessions, seeking charging orders against the council taxpayer’s property, applying for attachment of earnings/benefits orders, issuing bankruptcy petitions and ultimately committal to prison.

The Council may refuse to respond to enquiries that come in that have been covered above. 

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