FOI request (FOIR-466787693)

Resident's Council Tax Payments

Requested Mon 21 November 2022
Responded  Fri 09 December 2022

I would like to request proof of where the Resident's Council Tax Payments are being spent.

Firstly, 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.

Secondly, I would like to know if my council tax funds Sussex Police Service, East Sussex Ambulance Service, Hastings Borough Waste collection and Schools. If so, I would like to know as to what percentage it is distributed?

Thirdly, which law, not legislation, states that council tax must be paid?

Fourthly, which law states that it is a criminal offence to not pay council tax?

Lastly, please attach the copy of contract in where I agreed to pay for council tax. Please keep in mind that an 'assumptuous agreement' does not stand up in court.

Response

Hastings Borough Council does not hold proof of where council tax is spent, receipt, funding, percentages, and so on.

The liability to pay Council Tax falls under the Local Government Finance Act 1992 and later regulations. This is a statute created by a democratically elected Parliament of the United Kingdom which has received the assent of the Crown.

Liability to pay Council Tax is set by The Council Tax (Administration and Enforcement) Regulations 1992. This gives local authorities the right to demand Council Tax which is used to fund essential local services.

Council Tax is not optional and not something you consent to. If you are liable to pay Council Tax, you must make your payments. Any reference to a person not having consented or there being a contractual relationship between the Council has no legal basis.

Please visit https://www.hastings.gov.uk/council-tax/info/ which provides you with more detailed information in respect of council tax.