Council Tax and Freeman on the Land

Information addressing Freeman on the Land claims and explaining Council Tax liability under UK law.

Frequently asked questions

Answers to common questions about Freeman on the Land arguments and Council Tax liability.

I'm a Freeman on the Land and I am not liable

Being a Freeman on the Land does not mean someone can choose which laws they adhere to and which to ignore.

Can the local authority provide a contract signed by both parties?

Council Tax is made by law, so you don't need a contract. Other laws about companies or contracts do not matter for Council Tax.

Can the local authority provide confirmation that the debt exists lawfully?

The issue of a Council Tax Demand Notice (the bill) creates the debt. A signature or agreement from a resident is not necessary for Council Tax, it is a tax, not a contract.

Can you provide documents that have a 'wet ink' signature?

You don't need a signature for Council Tax bills or court summons. The court can use a rubber stamp or electronic signature.

Please can you send me your VAT details / provide a VAT invoice?

Council Tax is deemed outside the scope of VAT therefore we are unable to provide a VAT invoice. Portsmouth City Council’s VAT number is GB108365672.

Please can you state whether you are a company or a corporation?

Portsmouth City Council is a unitary authority serving the needs of people in Portsmouth and the surrounding area. We do not have a company number.

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