Unlawful council tax challenges

Council tax is a legal requirement and is not optional. 

The liability to pay council tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected parliament of the United Kingdom which has received the assent of the Crown. 

The Council Tax (Administration and Enforcement) Regulations 1992 gives local authorities the right to demand council tax, which is used to fund essential local services. 

Anyone who withholds payments will have recovery action taken against them. If the council needs to take recovery action, additional costs will be added to amount owed. 

Below are a series of common questions about the legality of council tax.  

While we do our best to answer all relevant enquiries about council tax, we reserve the right to refuse to respond to enquiries that focus on hypothetical arguments that have no basis in statute.  

If you are considering withholding council tax payments, we recommend you seek legal advice from a qualified professional. 

I am a Freeman on the Land – do I have to pay council tax? 

If you are a member of the Freeman of the Land movement which believes people are only bound by statutes they consent to, you may still be liable for council tax. Councils do not require residents to consent to council tax payments. The liability to pay council tax falls under the Local Government Finance Act 1992 and later regulations. 

Previous Freemen on the Land legal challenges have been dismissed by the courts. They have established that no individual contract is required, and that magistrates' courts are only legally required to prove a liability order has been made – they are not required to issue individual liability orders. 

Can you provide an autographed lawful contract or wet signature? 

Council tax is a legal requirement, and a contract nor wet ink signature is required. No wet ink signature is mandatory on a court summons either.  

Any reference to the Companies Act, Contracts Act, Bills of Exchange Act or other acts regarding companies or contracts is irrelevant. 

Can you provide evidence 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.   

Can you provide evidence you have the lawful and contractual authority to a legal fictional name 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 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. 

Can you confirm the debt exists lawfully?  

The issue of a council tax demand notice (the bill) creates the debt.   

Can you provide VAT details receipt or invoice? 

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

Can you state if you are a company or corporation? 

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

Can you give evidence of where I have given consent to Torfaen 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 exercise of the controller’s official for the exercise of a 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. 

If you have a query about your council tax, contact revenues@torfaen.gov.uk 

Last Modified: 09/01/2025 Back to top