Challenges to the legality of Council Tax

Council Tax is not a direct charge for individual services provided or received.

It is a Statutory Tax levied on occupiers (and some owners) of dwellings within the council's area. Council Tax is paid into a collection fund to enable the council to provide essential services to the community or help those in need.

Each year Full Council must approve the budget and set the Council Tax. This is after a period of open public consultation where residents can have their say on where funds should be spent.

You can view the council budget for this year and previous years.

You can also view details of the 'preceptors', which are the police, fire service and town or parish councils who receive funding from the Council Tax collection.

It also gives percentages of the budget used for different council services. The percentages of the Council Tax that goes to the preceptors is shown on your bill. 

You do not have a choice as to whether you are liable for Council Tax. The Freeman on the Land movement and similar groups 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.

In the UK, liability for Council Tax is determined by legislation created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown. Subsequent statutory regulations set 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 such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.

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

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.

The High Court judgement in Kofa V Oldham MBC 2024 considered several key points that are often argued by people trying to dispute the legality of Council Tax and its recovery.

The Honourable Mr Justice Fordham has clearly confirmed the legality of Council Tax and the recovery of unpaid Council Tax through obtaining and enforcing liability orders.

Incorrect arguments:

• I have not given my express consent to be charged/billed; common law states consent is required for laws; for constitutional reasons Parliament is unable to create law; it goes against Human Rights or is incompatible with the Bill of Rights and other constitutional statutes (this is refuted in paragraph 15 to 17)
• Produce a “court-issued” liability order; there should be an individual entry in the court record (this is refuted in paragraph 18 to 23 and paragraph 29)