The explanation does not introduce a fiduciary relationship, whereby one person justifiably places their confidence and trust in someone else and seeks that person's help, or advice, in a particular matter.

The Freeman on the Land Movement, along with other groups and individuals, shares a common belief that they are bound by statute laws, only if they consent to those laws.

In the UK, ‘freeman’ status does not exempt any individual from paying council tax.

The Local Government Finance Act 1992, and subsequent statutory regulations, sets out who is liable to pay council tax and the local authorities rights to demand payment, to fund services, in accordance with acts of Parliament: Statutes that set out the laws. This statute was created, by a democratically elected Parliament of the United Kingdom, and has received the assent of the Crown. 

There are many misleading articles and templates on the internet, about the legality of council tax. It is advisable to seek proper advice from a legal professional, before using online information as a defence against council tax liability, based on contract, consent, and common law.

A contract, signed by both parties, is not required, as council tax liability is set out in statute. Any reference to the companies acts, contracts act, bills of exchange act, or any other acts regarding companies or contracts, is irrelevant.

Bromley Council cannot produce a contract signed by both parties as a SAR, as no contract is necessary for the assumption and subsequent recovery of council tax liability. Similarly, Bromley Council does not rely on consent to process data that is necessary for the performance of a task, conducted in the public interest, or in exercise of a function, conferred by an enactment, or rule of law. The billing and collection of council tax is a function conferred on the council, by the legislation stated before (UK GDPR legislation Article 6 (c) and 6 (e)).

The debt exists lawfully, in the issuing of a Council Tax Demand Notice. This bill creates the debt. Council tax is a tax and not a contract; a signature or agreement from a resident; is therefore not necessary. Bromley Council can therefore only provide this Council Tax Demand Notice, as a response to a SAR requesting confirmation that the debt exists lawfully.

The council can evidence a lawful basis and a legal process for the administration of council tax under:

  • The Council Tax (Administration and Enforcement) Regulations 1992
  • Council Tax (Demand Notices) (England) Regulations 2011
  • Section 6 of the Local Government Finance Act 1992

Wet ink signatures are not necessary for the billing of council tax, or on a court summons. This is clarified by case law, as the use of a rubber stamp, or electronic signature have both been found valid for the purpose of the court signing summons. Therefore, Bromley Council cannot provide documents with a wet ink signature, when requested, as part of a SAR in relation to council tax.

Bromley Council cannot produce a liability order document as part of a SAR, as the granting of a liability order is a legal process, rather than a document. The process makes this clearer and following the magistrates' court hearing, at which liability orders are granted, a full list of those orders granted is available. The list contains the names and addresses of those charge payers, against whom an order was made, together with the amount they owe. This list is produced electronically, and an electronic copy is kept by both the local authority and the magistrates' court, in which the orders were granted. An excerpt from this list, with the requestor’s personal information, can be provided upon request.

Bromley Council is committed to answering all relevant enquires about council tax, but reserves the right not to use taxpayer resources, to respond to unreasonable enquiries, where the focus is on hypothetical arguments, which have no basis in statute.