Peace Tax 7

"Modern wars are no longer fought with conscript armies in which a conscientious objector can refuse to serve; they are fought with high-tech weapons paid for with taxes." (John McDonnell MP, 19 October 1999)

The above illustrates why the payment of taxes towards military spending could be an affront to the conscience and beliefs of many.

PIL are acting for the Peace Tax 7 group who have commenced a judicial review action objecting to paying the percentage of their taxes, which is spent on military purposes. They request that this amount instead be diverted for peaceful purposes. Some have withheld an amount and offered to pay this to the Department for International Development or to development charities such as Oxfam. They say this is a manifestation of their beliefs and that the state must respect this form of manifestation by considering the establishment of a tax fund into which they can pay their taxes for peaceful purposes.

The judicial review action is based upon Article 9 of the European Convention on Human Rights (ECHR), which has two aspects: whether there has been an interference in the right to manifest ones religion or belief; and whether there is a justification for this interference. The Government considers our clients’ actions are not a manifestation of their beliefs. They also say that the taxation system is neutral and general in its application to the population.

In both the High Court (2005) and Court of Appeal (2006) the government’s position was upheld and the judicial review application dismissed.

In coming to this decision, the UK court relied on outdated legal authorities. PIL considers their approach cannot be justified in light of recent developments in human rights law and that the onus is on the Government to show why it cannot set up a ring-fenced fund intended for peaceful purposes only.

The case is now proceeding to the European Court of Human Rights in Strasbourg. Kier Starmer QC of Doughty Street Chambers has been instructed as Counsel on this case.