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. Council Tax is not a direct charge for services provided. It is a statutory tax levied on occupiers (and some owners) of dwellings within the council's area. Council Tax is not a direct charge for individual services received; the amount collected is paid into a central fund to enable the council, other local authorities and emergency services to provide services for the benefit of the community as a whole. You do not have a choice as to whether you are liable for Council Tax and being a 'freeman' does not exempt anyone from paying Council Tax. 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. Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services. Very occasionally we get people who are convinced that using an archaic law means they don't have to pay Council Tax and there are many misleading articles and templates on the internet regarding the legality of council tax. Anyone drawing on these for advice should exercise caution and seek proper legal advice before using them as a defence against council tax liability based on contract, consent and common law. Whilst we do our best to answer all relevant enquiries about Council Tax, we reserve the right to refuse to respond to lengthy spurious enquiries that focus on hypothetical arguments that have no basis in statute which use our resources at the expense of other taxpayers. Further information relating to Council Tax can be found on GOV.UK.