Freeman on the Land / Peacekeepers (or similar claims)

The 'Freeman on the Land' movement and similar groups appear to believe that people are only bound by contracts and laws they have consented to. This is incorrect. Contract law and alleged rights under common law are not the same as legislation relating to the administration, enforcement and collection of Council Tax.

The position in law is that you do not have a choice as to whether you are liable for Council Tax and styling yourself a 'Freeman of the Land' does not exempt anyone from paying Council Tax.

The Local Government Finance Act 1992 ("The Act") and the regulations made under it determine who is liable for Council Tax. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and the Act and subsequent statutory regulations set out a local authority's rights to levy and collect Council Tax to fund its services.

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

On occasion some people convince themselves, or are convinced by others, that using an old law means they don't have to pay Council Tax. Again, this is incorrect but unfortunately, there are many misleading/incorrect articles and templates on the internet regarding the legality of Council Tax.

The following references have no legal basis:

• A person not having consented to pay Council Tax
• There not being a contractual relationship between the council and the resident
• 'Lawful rebellion'
• Article 61 (or any other part) of the Magna Carta
• The Coronation Oath Act 1688
• The 'People's peace'
• Legal fictions, 'straw men' and 'I, X of the family Y'
• Maritime or admiralty law
• Uniform Commercial Code

Anyone considering using these as a defence against Council Tax liability or a way of avoiding payment of the Council Tax they are liable for, should exercise caution and seek proper legal advice before doing so. They should not rely on internet sources or forum statements which may be incorrect or misleading. Any liable person who withholds payment based on such arguments will have enforcement action taken against them.

In extreme cases this could lead to a prison sentence. The courts considered and ruled in the Manchester Magistrates Court v McKenzie (2015) case where a 'freeman on the land' defence was dismissed and the individual was imprisoned for 40 days.

If you have any concerns over the billing or charging of Council Tax, please seek independent legal advice. Do not rely on internet sources, hearsay or forum statements which may be incorrect or misleading.

Legislation

The legislation that covers Council Tax is freely available online. This includes:

• Local Government Finance Act 1992 (legislation.gov.uk) (opens new window)
• The Council Tax (Administration and Enforcement) Regulations 1992 (legislation.gov.uk) (opens new window)

Please note:

Whilst the Council Tax team will do their best to answer all relevant enquiries about Council Tax and will always try to help customers who contact us as they are in difficulty, we reserve the right to refuse to respond to often lengthy spurious enquiries that focus on hypothetical arguments that have no basis in statute. 

To repeatedly respond to pseudo-legal correspondence that has no legal basis would use our resources at the expense of other taxpayers. This includes letters and notices served on the council's chief executive, or other officers, with the same misleading reasoning.

Common 'freeman' / 'peacekeepers' requests and our responses

We have a responsibility to bill and collect Council Tax, but this does not mean there is a fiduciary relationship. Some common questions we have received include:

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

Some residents consider that Council Tax is a contract and requires a legal contract and signatures indicating an agreement. As already explained, Council Tax is a creature of statute, and a contract is not required. Therefore, any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant.

The Local Government Finance Act 1992 and accompanying statutory regulations set out a local authority's rights to set and demand Council Tax to fund services in their local area. A person's liability to Council Tax is not dependent on, and does not require, the existence of a contractual relationship between the local authority and the person liable to pay tax.  

This was confirmed in court in the case of Lake Vs Lancaster Magistrates Court and Lancaster City Council.

Provide evidence that I've agreed with you that you can lawfully collect an alleged debt from me.

Again, this is inconsequential as there hasn't been an exchange of contracts or agreement. 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 considered to be the liable party is contained in the Local Government Finance Act 1992. Individual agreement of this is not necessary for a Council Tax liability to exist.

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 as it is a tax.

Provide documents containing a wet ink signature.

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.

I'm a Freeman of the Land and am not liable.

Being a Freeman of the Land does not mean someone can choose which laws they adhere to and which to ignore. This is an argument with no valid legal basis.

Please provide a VAT invoice.

Council Tax is deemed outside the scope of VAT and we do not need to provide a VAT invoice. 

Please state whether you are a company or a corporation.

Swansea Council is a local authority within the public sector and does not have a company number.

I do not consent to the laws relating to Council Tax liability / collection so I do not have to pay Council Tax.

Laws are made by an elected Parliament on behalf of the whole country, therefore, no individual consent is required for legislation to be binding. It has been demonstrated in court that it is both "impossible and inappropriate" to gain individual consent from "every individual ... in person"  - for example in Kofa v Oldham Metropolitan Borough Council - High Court - [2024].

A liability order awarded by a Magistrates Court is not valid as a paper copy of the order was not issued by the court.

The Council Tax (Administration and Enforcement) Regulations 1992 do not require a written court issued Liability Order. In The Leighton v Bristow & Sutor High Court case, the court was satisfied that extracts from a "court list" when paired with a signature certifying the number of Liability Orders made was sufficient evidence to enable it to conclude Liability Orders had been made.

The council passes all or part of my Council Tax payments to the UK Government and may be funding terrorism in breach of the Terrorism Act 2000 or the International Criminal Court Act 2001.  

Questions about when the Terrorism Act 2000, International Criminal Court Act 2001 do or do not apply are not for Swansea Council to answer. We suggest you review the explanatory notes published with the relevant legislation to gain a better understanding or seek proper legal advice.

The Local Government Finance Act 1992 ("The Act") and the regulations made under it determine who is liable for Council Tax. This statute was created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown and the Act and subsequent statutory regulations set out a local authority's rights to levy and collect Council Tax to fund its services.

Council Tax collected in respect of properties within the Swansea area is for the use of Swansea Council in our area and the authority does not remit any to the UK or Welsh Governments. The council does not, and never has, funded acts of terror. If you wish to review our annual accounts, you may do so here: Statement of accounts