The freeman on the land movement and similar groups commonly believe that people are only bound by the contracts and laws to which they have consented. However, contract law and alleged rights under common law are not the same as legislation relating to the administration and collection of council tax.
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.
In the UK, liability for council tax is determined by the Local Government Finance Act 1992. This statute, created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown, and subsequent statutory regulations, sets out a local authority’s duty to demand council tax as well as setting out who is liable to pay.
Your liability for council tax is not dependent upon, and does not require, your consent or the existence of any contractual relationship with the Council. Any such assertion to the contrary is incorrect and there is no legal basis upon which to make this argument.
Anyone who withholds payment of council tax will have recovery action taken against them.
In extreme cases this could even lead to court proceedings, or even a prison sentence, as in the Manchester Magistrates’ Court vs McKenzie (2015) case, where an individual who attempted to use similar ‘freeman on the land’ defences in court ended up in prison for 40 days.