Council Tax and 'Freeman of the Land'

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

• Local Government Finance Act 1992

• Council Tax (Administration and Enforcement) Regulations 1992

• Council Tax (Demand Notices) (England) Regulations 2011

Recent High Court case

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 and 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).

Further information

We have been asked whether Acts and Statutes are an obligation on residents, 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 us.