Voting on a budget when in council tax arrears

Question

I understand a Cllr must not vote on the Budget or calculation resulting in a charge on the community if more than two months in arrears with their council tax. That is admittedly putting it in simple terms if you actually read the legislation.

And if such a Cllr does vote it is a Police matter.

Whose responsibility is it to advise the Police and or be aware that such an offence has been committed?

Is ignorance of this piece of legislation by both the Clerk and Cllrs a defence in law?

Admittedly Agendas carry a DoI item at the outset but I do wonder whether this matter at budgeting/ Precept needs to be a specific item of declaration?

Answer 1

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.