Disclosure Log

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Question

Re: Use of ‘Freeman on the Land’, ‘Sovereign Citizens' or Similar Arguments in Council Tax Matters Note: for the purposes of this request, ‘Freeman or similar arguments’ refers to a recurring, distinctive set of unorthodox arguments or claims which lack a recognised legal basis. These arguments may rely on idiosyncratic or selective interpretations of historical legal texts (such as the Magna Carta) and are typically used to dispute legal processes and obligations, such as the payment of Council Tax. Merthyr Council addresses such arguments on its website at: https://www.merthyr.gov.uk/resident/council-tax/who-must-pay-council-tax/. A. Frequency and Volume 1. How often has your Local Authority received correspondence or enquiries involving 'Freeman' or similar arguments in relation to Council Tax in the past 12 months? (Please indicate whether this is approximately daily, weekly, monthly, every few months, etc.) 2. Approximately how many total enquiries of this nature has your Local Authority received over the past 12 months? 3. Has your authority observed any trend (increase, decrease, or stability) in the frequency of such enquiries over the past 5 years? B. Nature of Arguments 4. Based on your records (e.g. any template responses, case notes), what are the most common types of arguments presented in this correspondence? (For example: claims about tax being contractual, use of Magna Carta or other historical legal texts, arguments based on ‘common law’ or ‘natural law’, etc.) 5. Please provide any example texts or descriptions (redacted if necessary) from correspondence involving such arguments, as reasonably possible within the time and cost limits of the FOI Act. 6. Does your authority record whether claimants citing such arguments mention housing, health or financial hardship issues? If so, do individuals making ‘Freeman’ or similar arguments also tend to reference any of these issues? C. Organisational Response 7. What is your authority’s typical response strategy to this type of correspondence? (For example: standardised template replies, legal escalation, etc.) 8. Does your authority have a formal written policy or staff training materials for responding to such arguments? If so, please provide copies or links to the relevant documents. 9. Are you aware of any court cases or legal actions involving your authority and individuals citing these arguments in the context of Council Tax? If yes, please provide: - Number of cases, - Year(s), - Court(s), - Outcomes (if known). D. Operational Impact 10. Has your authority recorded or assessed the level of impact that ‘Freeman’ or similar arguments have had on council operations, particularly in relation to Council Tax administration? If so, please indicate whether the impact has been characterised as minimal, moderate, significant, or otherwise. 11. Has your authority logged or documented any operational challenges associated with these types of enquiries (e.g. high enquiry volume, repeated correspondence, resource strain, complaints, or staff safety issues)? If so, please provide details or relevant excerpts from documentation, as reasonably possible within the FOI time and cost limits. Redacted or anonymised material is acceptable. 12. Has your authority received or recorded ‘Freeman’ or similar arguments in other service areas (e.g. parking enforcement, planning, business rates, housing)? If recorded, please indicate the departments or services involved.

Answer

Re: Use of ‘Freeman on the Land’, ‘Sovereign Citizens' or Similar Arguments in Council Tax Matters Note: for the purposes of this request, ‘Freeman or similar arguments’ refers to a recurring, distinctive set of unorthodox arguments or claims which lack a recognised legal basis. These arguments may rely on idiosyncratic or selective interpretations of historical legal texts (such as the Magna Carta) and are typically used to dispute legal processes and obligations, such as the payment of Council Tax. Merthyr Council addresses such arguments on its website at: https://www.merthyr.gov.uk/resident/council-tax/who-must-pay-council-tax/. A. Frequency and Volume 1. How often has your Local Authority received correspondence or enquiries involving 'Freeman' or similar arguments in relation to Council Tax in the past 12 months? (Please indicate whether this is approximately daily, weekly, monthly, every few months, etc.) – Every few months and then a couple come through together. Looking at the addresses they appear in close proximity to each other – neighbours. 2. Approximately how many total enquiries of this nature has your Local Authority received over the past 12 months? – don’t record them separately but no more than a dozen 3. Has your authority observed any trend (increase, decrease, or stability) in the frequency of such enquiries over the past 5 years? – The trend is certainly upward since COVID in 2020. B. Nature of Arguments 4. Based on your records (e.g. any template responses, case notes), what are the most common types of arguments presented in this correspondence? (For example: claims about tax being contractual, use of Magna Carta or other historical legal texts, arguments based on ‘common law’ or ‘natural law’, etc.) The burden of proof is on the local authority to prove the payment is compulsory as the council is a private company Why isn’t the local authority registered on companies house The local authority is a registered company on DUN’s – Bill of exchanges - They haven’t signed a contract to pay, the bill isn’t a true bill Local Government finance act and the ability to collect taxes was repelled in Brexit. The regulations are not lawful, did not receive royal assent, etc Freeman of the land, magna carter Name change to the Family of xxxxx – Without ill, vexation or frivolity, prejudice. Without recourse, non assumptis. Didn’t want to pay precepts in particular Police and Crime commission 5. Please provide any example texts or descriptions (redacted if necessary) from correspondence involving such arguments, as reasonably possible within the time and cost limits of the FOI Act. 6. Does your authority record whether claimants citing such arguments mention housing, health or financial hardship issues? If so, do individuals making ‘Freeman’ or similar arguments also tend to reference any of these issues? – we deal with them as a normal enquiry and follow the corporate complaints procedure if the query requires it. The initial communication isn’t generally around housing, health or financial hardship – it is initially the attempt of avoidance. It normally takes several communications before the conversation comes back to matter in hand of paying the Council Tax and how we may assist the taxpayer through Council Tax Reduction, Discounts, Disregards or Exemptions. C. Organisational Response 7. What is your authority’s typical response strategy to this type of correspondence? (For example: standardised template replies, legal escalation, etc.) – we deal with them as a normal enquiry and follow the corporate complaints procedure if the query requires it. We guide them to the local authorities website and if they wish to pursue the argument to take their own independent legal advice Who Must Pay council tax | Merthyr Tydfil County Borough Council 8. Does your authority have a formal written policy or staff training materials for responding to such arguments? If so, please provide copies or links to the relevant documents. we deal with them as a normal enquiry and follow the corporate complaints procedure if the query requires it. No specific materials or written policy Content available on local authority website. 9. Are you aware of any court cases or legal actions involving your authority and individuals citing these arguments in the context of Council Tax? If yes, please provide: - Number of cases, - Year(s), - Court(s), - Outcomes (if known). We have only had one in the last twelve months that has gone done the Freeman route and also challenged the Magistrates Courts process in awarding the liability order. The court did not quash the liability order that was awarded. The case was drawn out from April 2023 to March 2025. The case went through normal procedures then onto corporate complaint, FOI, Legal Department, Magistrates Court. The communications were varied through email, telephone and very time consuming D. Operational Impact 10. Has your authority recorded or assessed the level of impact that ‘Freeman’ or similar arguments have had on council operations, particularly in relation to Council Tax administration? If so, please indicate whether the impact has been characterised as minimal, moderate, significant, or otherwise. No Through the period of communication with the taxpayer the impact is significant, but overall the impact could be assessed as minimal when weighed against the number of normal interactions we have with taxpayers. 11. Has your authority logged or documented any operational challenges associated with these types of enquiries (e.g. high enquiry volume, repeated correspondence, resource strain, complaints, or staff safety issues)? If so, please provide details or relevant excerpts from documentation, as reasonably possible within the FOI time and cost limits. Redacted or anonymised material is acceptable. Processes haven’t been changed specifically to deal with these enquiry types. Greater interaction between Revenues, Complaints, Data Protection and Legal department often result which is an operational challenge on resource, but current procedure seem to work ok. 12. Has your authority received or recorded ‘Freeman’ or similar arguments in other service areas (e.g. parking enforcement, planning, business rates, housing)? If recorded, please indicate the departments or services involved.