Mr Brian Ovens

2 Johnston Crescent

Tillicoultry

FK13 6PY

Ask For: Brian Jeffrey Direct line: 01259 226219

Our Ref:

Your Ref:

Date: 22 May 2009

Dear Mr. Ovens

Council Tax

Thank you for your letter dated 20 May 2009 with regard to a breakdown of how your Council Tax is spent.

I have to advise that Council Tax is a tax on occupancy of a property and is not a payment for specific services. In view of this the amount you pay as an individual taxpayer may therefore not have any direct relationship to the cost of the services provided to you.

In view of this it is impossible to let you have a specific breakdown of how the amount you pay for Council Tax is spent.

The booklet that was enclosed with your annual bill and indeed with the letter sent to you on 13 May 2009 does show a breakdown of the Council's revenue expenditure for 2009/2010 and I hope this is of some use to you.

With regard to your request for information about 'common purpose' if you have specific questions on this please let me know what they are and I will have them addressed.

On the matter of your reference to why 'Clackmannan District Council' was still shown to be trading at the Dunn and Bradstreet site I assume you are referring to an old sign at that address. Whilst I have no responsibility for this I can assure you that Clackmannanshire Council took over all responsibility for the activities of the former District Council with effect from 1/4/1996. Whilst Clackmannanshire Council no longer conducts any activities in the name of the former District Council it may be that there is an odd sign remaining in the area that bears the old Council name.

I trust this clarifies the position

Yours sincerely

Brian Jeffrey

Revenue Services Manager

[email address]