Being a ‘freeman on the land’ does not exempt you from paying Council Tax. Your liability for Council Tax does not need your consent or a contract with us.

Council Tax is not a direct charge for services provided – it is a statutory tax levied on homeowners or occupiers. The amount collected is paid into a central fund to enable us to provide services for the benefit of the community as a whole.

• Read about what your Council Tax pays for.

The ‘freeman on the land’ movement believes that people are bound only by the contracts and laws they have consented to. Freemen argue that they are not liable to pay Council Tax. But contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of Council Tax.

[highlight] Being a freeman does not exempt you from paying Council Tax or allow you to choose which laws apply to you. Your liability for Council Tax does not need your consent or a contract with us. Any assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

We will not respond to any correspondence that submits a freeman on the land argument. These arguments have no basis in statute and use our resources at the expense of other taxpayers.

We comply with all relevant legislation with regard to the billing and collection of Council Tax. If you believe we have acted incorrectly you must follow the dispute processes laid down in that legislation. You should seek legal advice if you have any concerns about the charging of Council Tax or your liability to pay it.

There are many misleading articles and templates online about the legality of Council Tax. You should exercise caution if drawing on these for advice.

Council tax legislation

The legislation that covers Council Tax is freely available from the government website.

The Local Government Finance Act 1992 determines liability for Council Tax. It also sets out our rights to demand Council Tax to fund services.

The Council Tax (Administration and Enforcement) Regulations 1992 and Council Tax (Demand Notices) (England) Regulations 2011 also apply.

Withheld Council Tax payments

If you do not pay your Council Tax, we will take recovery action against you. In extreme cases this could lead to committal proceedings.

In the Manchester Magistrates’ court vs McKenzie (2015) case, an individual who attempted to use a freeman defence was sentenced to 40 days in prison.

• Read about Council Tax reminders and recovery action.

Common challenges

We are often asked to:

Provide proof that the debt exists lawfully. The issue of a Council Tax bill creates the debt. A signature or agreement from a resident is not necessary for Council Tax, because it is a tax not a contract.

Provide documents with a ‘wet ink’ signature. A signature is not necessary for the billing of Council Tax – a wet ink signature is not mandatory on a court summons either. Previous case law has clarified that a rubber stamp or electronic signature are both valid.

Provide VAT details or a VAT invoice. Council Tax is deemed outside the scope of VAT so we cannot provide a VAT invoice with your bill.

Declare whether we are a company or corporation. Cambridge City Council is a local authority within the public sector and does not have a company number.

Provide proof that we have lawful and contractual authority to use the legal fictional name of Cambridge City Council for the purposes of making money. Whether a name is legal or fictional is irrelevant for the purposes of Council Tax. The liable party must pay it, as determined by the Local Government Finance Act 1992 and other regulations listed above.

Show where consent has been given to us to hold personal data. The Data Protection Act 2018 states that we do not require consent to process data that is necessary to carry out a function conferred by a or rule of law. The billing and collection of Council Tax is conferred on us by the legislation listed above. This is in keeping with GDPR regulations.

Provide evidence of which companies we have shared personal data with. The processing of personal data is necessary for us to comply with the law (not including contractual obligations). It is also necessary for us to collect Council Tax, an official function that has a clear basis in law. You can make a subject access request to ask what personal data we hold about you. 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.