Council tax and Freeman on the Land
Council tax online Direct Debit and access to viewing your council tax account online is currently down. We are working hard to rectify this. We apologise for the inconvenience.
You can check your council tax account balance, and make payments via telephone on 0208 690 9666 option 1 or the automated payment line on 0208 690 8707.
Council tax Direct DebitsWeekly Direct Debit council tax payments will be collected on Monday (instead of Friday) from 7 April 2025 until the end of March 2026.
You can also pay monthly on the 1st, 18th or 28th of the month.
Haven't had your council tax bill?If you've got a MyLewisham account and have registered to view your council tax account online, you won't get a paper copy of your annual bill – it'll be available to view online instead.
If you don't have MyLewisham account, you'll get a paper copy in the post as normal.
What is council tax
In the UK, the obligation to pay council tax is established under the Local Government Finance Act 1992. This legislation, enacted by the democratically elected Parliament of the United Kingdom and approved by the Crown, grants local authorities the legal right to levy council tax. Together with subsequent statutory regulations, it outlines who is liable to pay and how the tax is used to fund services within the local authority's jurisdiction.
council tax is a tax on domestic properties in England, Scotland, and Wales. It is not a direct charge for specific services but contributes to a central fund that enables local authorities to provide a wide range of services. For example, Lewisham Council uses council tax revenue to support essential services, including waste collection and recycling, health and social care, road maintenance, education administration, libraries and leisure facilities, planning and building control, governance and other council operations.
Understanding liability and payment obligations
The amount collected from council tax is pooled into a central fund to benefit all residents within the council's area. Residents cannot opt out of paying council tax, and claims of exemption based on the "Freeman on the Land" movement or similar ideologies hold no legal standing. These groups often argue that individuals are bound only by the laws or contracts they consent to, but in the UK, statute law — as passed by Parliament and sanctioned by the Crown — takes precedence. Compliance with such legislation is mandatory for all UK residents, and the payment of council tax is neither optional nor contingent on personal consent or a contractual agreement with the council.
Consequences of non-payment
Failure to pay council tax will result in recovery actions, which, in extreme cases, can escalate to committal proceedings or even imprisonment. For example, in the case of Manchester Magistrates' Court v. McKenzie (2015), an individual who attempted to use "Freeman on the Land" arguments as a defence was sentenced to 40 days in prison.
If you have concerns or questions regarding council tax liability, it is crucial to seek advice from qualified legal professionals rather than relying on online articles or forums which may provide incorrect or misleading information.
Relevant legislation
The legislation governing council tax is publicly accessible on the government's website and includes:
- Local Government Finance Act 1992
- council tax (Administration and Enforcement) Regulations 1992
- council tax (Demand Notices) (England) Regulations 2011
Addressing misconceptions
Some residents question whether Acts and Statutes are binding or assert that certain archaic laws exempt them from paying council tax. However, Acts of Parliament are Statutes, and these form the law as interpreted and enforced by the Courts. Any legal concerns or queries about specific laws should be directed to a qualified legal professional, not the council.
The council occasionally have contact with residents who believe that using outdated laws, misleading articles and templates on the internet can exempt them from paying council tax. These claims often lack any legal foundation. Residents are strongly advised to exercise caution and consult legal experts before using such arguments as a defence against council tax liability based on contract, consent and common law.
Council's position on enquiries
While the council strives to address all relevant queries regarding council tax, we reserve the right to decline responses to lengthy or hypothetical questions that lack a basis in law. Such enquiries use council resources, ultimately disadvantaging other taxpayers.
Common questions and requests about the legality of Council Tax
Below are some of the most frequent questions or requests we receive regarding the legality of Council Tax, along with our responses:
Provide an autographed lawful contract with both of our signatures
Some residents believe that council tax requires a legal contract signed by both parties. However, as explained, council tax is established by statute and does not require a contract. References to the Companies Act, Contracts Act, Bills of Exchange Act, or other contract-related legislation are irrelevant.
A variation of this request is: “Provide evidence that I’ve agreed to let you lawfully collect an alleged debt from me.”
Again, this is inconsequential as no contract or agreement is required for the levy and recovery of council tax.
Provide evidence that I am lawfully obliged to pay council tax
The liability to pay council tax is set out in the Local Government Finance Act 1992 (c14 Part 1, Chapter 1, Sections 6-9). Individual agreement to this liability is neither necessary nor relevant.
Provide evidence that you have the lawful and contractual authority to use my legal or fictional name to collect money
The distinction between a legal or fictional name is irrelevant. Council tax is payable by the liable party, as determined by the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992.
Provide confirmation that the debt exists lawfully
A Council Tax Demand Notice (the bill) establishes the debt. Neither a signature nor agreement from the resident is required for this process, as council tax is a tax, not a contract.
Provide documents with a wet ink signature
A wet ink signature is not required for council tax billing, nor is it mandatory on court summonses. Case law has established that both rubber stamps and electronic signatures are valid for court-issued documents.
I am a Freeman of the Land and not liable to pay council tax
The status of being a “Freeman of the Land” does not exempt anyone from legal obligations, including paying council tax. Individuals cannot selectively choose which laws to follow.
Send your VAT details or provide a VAT invoice
Council tax falls outside the scope of VAT, so we cannot issue VAT invoices.
State whether you are a company or a corporation
Lewisham Council is a local authority within the public sector and does not have a company number.
Provide evidence of my consent authorising Lewisham Council to hold my data
Under Regulation 8 of the Data Protection Act 2018, the council does not require consent to process data necessary for performing tasks in the public interest or for carrying out official functions conferred by law. The billing and collection of council tax fall under this category, in accordance with Article 6(c) and (e) of GDPR regulations.
Provide evidence of which companies Lewisham Council has shared my personal data with
Data processing is carried out to fulfil the council’s legal obligation to collect council tax. The council complies with all relevant legislation regarding data sharing. For personal data inquiries, residents can submit a Subject Access Request (SAR). However, a SAR is not a method to dispute council tax or submit unrelated questions.
Further details about data sharing can be found in our Privacy Notice.
Provide a true bill that complies with the Bills of Exchange Act 1882
Council tax is governed by the Local Government Finance Act 1992 and the Council Tax (Administration and Enforcement) Regulations 1992. A Demand for Payment is not a negotiable instrument and, therefore, does not fall under the scope of the Bills of Exchange Act 1882.
If a Liability Order is granted without my presence or consent, I will seek lawful advice regarding fraud
If you believe a Liability Order was granted improperly, you should address this with the Magistrates’ Court. You will need to explain why you believe the council did not follow the correct process and apply to have the order set aside.
You only accept communication via certain official methods and reject others.
Anyone who ignores council tax communications or withholds payment will have recovery action taken against them.
Where a Liability Order was granted, I require a copy of the Liability Order
After a Liability Order is granted, a list containing the names and amounts owed is produced electronically and retained by both the council and the Magistrates’ Court. However, a Liability Order is a legal process, not a physical document, and cannot be provided as such.
Please note that the council will seek to recover any arrears of council tax, legal costs and court fees as allowed by law. Further legal enforcement measures may include seizure of possessions, charging orders, attachment of earnings/benefits, bankruptcy petitions, and committal to prison, if necessary.