Council Tax
Case reference FOI2022/01780
Published 7 March 2023
Request
I would like to request proof of where Resident's Council Tax Payments are being spent.
1. I would like to see the previous 3 years of receipts for where the council tax funding is being spent. I do not want to see percentages but proof in pounds (£s) as to where the annual council tax is being spent.
2. I would like to know if my council tax funds West Mercia Police Service, West Midlands Ambulance Service, Herefordshire Waste collection and Schools. If so i would like to know as to what percentage it is distributed.
3. Which law, not legislation, states that council tax must be paid.
4. Which law states that it is a criminal offence to not pay council tax?
5. Please attach a copy of contract in where i agreed to pay for council tax.
Response
1. I would like to see the previous 3 years of receipts for where the council tax funding is being spent. I do not want to see percentages but proof in pounds (£s) as to where the annual council tax is being spent.
Below are the links to the last 3 year's annual budgets ( 20/21, 21/22, 22/23) which shows how much the council tax income funds the net budget;
https://councillors.herefordshire.gov.uk/ieListDocuments.aspx?CId=251&MId=7139&Ver=4
https://www.herefordshire.gov.uk/downloads/file/1/medium-term-financial-strategy-2021-2024
https://councillors.herefordshire.gov.uk/documents/s50097370/Appendix%20A%20MTFS.pdf
2. I would like to know if my council tax funds West Mercia Police Service, West Midlands Ambulance Service, Herefordshire Waste collection and Schools. If so i would like to know as to what percentage it is distributed.
The council only collects the council tax precept on behalf of the West Mercia Police Authority and the Hereford and Worcester Fire and Rescue Service only, but have no control on the levels that these Authorities' set. The precepts collected on behalf of West Mercia Police Service Authority for the last 3 financial years were as follows;
22/23 - £17.5m
21/22 - £16.4m
20/21 - £15.7m
This is not used to fund Herefordshire Council Services.
Council tax is not used to fund schools - they are funded through the Dedicated Schools Grant.
Approximately 1.94% of council tax collected is used to fund waste collection services.
3. Which law, not legislation, states that council tax must be paid.
Legislation is a law or a set of laws that have been passed by Parliament. Herefordshire Council is obliged to collect Council Tax by virtue of relevant legislation (laws), namely:
Local Government Finance Act, 1992
Council Tax (Administration & Enforcement) Regulations, 1992
All other statutory instruments linked with the above.
4. Which law states that it is a criminal offence to not pay council tax?
The requirement to pay Council Tax is laid down by the relevant legislation as detailed above in question 3.
5. Please attach a copy of contract in where i agreed to pay for council tax.
Liability for Council Tax is not dependent on, and does not require, your consent or the existence of a contractual relationship with the Council.
Documents
This is Herefordshire Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
You can browse our other responses or make a new FOI request.