Section 106 of the Local Government Finance Act 1992 prevents a councillor from voting on the Council’s budget if he or she has an outstanding council tax debt of over two months. But that applies to the council he or she is elected to serve on. Strictly speaking it should not apply to principal authority councillor who also serves as a Parish/Town Councillor at one of their budget setting meetings. However the act adds that if a councillor is present at any meeting at which relevant matters are discussed, he or she must disclose that section 106 applies and may not vote. Failure to comply is a criminal offence. The question is therefore whether or not a Town/Parish Council meeting constitutes a meeting at which relevant matters are discussed.