Disclosure of Council Tax-Related Information
Received: 7 August 2025
Dear FOI Officer,This is a formal request for information made under the Freedom of Information Act 2000. I require full disclosure of the following information held by the council, in relation to the collection, allocation, and legal enforcement of Council Tax, for the most recent three financial years:1. Allocation of Council Tax FundsPlease provide the following:An itemised breakdown of all expenditures funded through Council Tax revenues for the last three financial years, including specific amounts and the departments, agencies, or services that received funding.A breakdown of the total amounts allocated annually to:Police servicesFire and rescue servicesAmbulance servicesWaste management/collectionSchools and educationCouncil administration and salariesAny documents, spreadsheets, reports or correspondence showing how these allocations were determined.2. Liability Order Procedures and StatisticsPlease provide:A copy of the standard documentation and procedural steps used by the council when applying for a Council Tax liability order through the Magistrates' Court. The total number of liability orders the council has applied for and been granted in the last three financial years.The total costs reclaimed by the council from residents as "court costs" or administrative charges in relation to those liability orders.A copy of any internal or external legal advice the council holds on the lawfulness of council tax liability orders issued without the respondent's knowledge or appearance in court. A copy of any contractual or statutory provision relied upon to lawfully impose liability for council tax on individual residents.3. Legal Basis for Council Tax EnforcementPlease provide:A clear citation of the statute or statutory instrument that explicitly makes non-payment of Council Tax a criminal offence, including the legal conditions under which imprisonment may occur.Any internal or external legal guidance, policy documents, or templates used by the council when threatening or initiating enforcement against residents for non-payment of council tax.4. Contractual AgreementPlease provide:A copy of any standard or implied contract or legally binding agreement between the council and individual residents which the council considers gives it legal authority to demand payment of Council Tax.If no such signed agreement exists, confirmation that the council operates under presumed or statutory authority alone.Please provide all documents in electronic format (PDF or Word) via email. If any part of this request is unclear, please contact me at your earliest convenience so I may clarify.If any information is withheld under an exemption, please specify the exemption relied upon and provide a justification for its use.I expect your response within the statutory 20 working days, in accordance with Section 10 of the Freedom of Information Act 2000.
Outcome / Documents
- Response (all information to be supplied) - application/pdf - Download