Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywClaudio Terzoli mewngofnodwch a gadael i bawb wybod.

Freedom

Claudio Terzoli made this Rhyddid Gwybodaeth request to Tonbridge and Malling Borough Council

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Dear Tonbridge and Malling Borough Council,

I lived within the TMBC borough over the past 9 years and would firstly request copies of my annual council tax receipts for the past 9 years and secondly
I would like to also request proof of where the 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 (not a budget plan ). I do not want to see percentages but proof in pounds (£s) as to where the annual council tax has been spent.
2 - I would like to know if my council tax funds (TMBC) Police Service, (TMBC) Ambulance Service, (TMBC) 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 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.
Yours faithfully
Account no 81801496

Yours faithfully,
Claudio terzoli

Dear Tonbridge and Malling Borough Council,

Hi Sally

Thankyou for your email however this was not the information I asked for in my original FOI request

you have provided me with Council tax budgets and percentages distributed to precepting bodies

again - this is not what i asked for nor where any of my questions posed given any response whatsoever

my FOI request asked the following :

1-I would like to see the previous 3 years of receipts for where the council tax funding is being spent (NOT BUDGET PLANS ). I do not

want to see percentages but proof in pounds (£s) as to where the annual council tax has been spent FOR THE PAST 3 YEARS IN EXCEL

SPREADSHEET FORMAT PLEASE as i want to see proof of receipts to see exactly how my money has been spent ​

2 - I would like to know if my council tax funds (TMBC) Police Service, (TMBC) Ambulance Service, (TMBC) Waste collection and Schools.

If so I would like to know as to what percentage it is actually distributed? (NOT BUDGET PLANS)

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 the copy of contract in where I agreed to pay for council tax. Please keep in mind that an ‘assumptuous agreement'

Failure to provide this information places TMC in breach of the freedom of information Act 2013 section 46 which places TMC under obligation to maintain and retrieve public records of spending and by law TMC must provide this information to the public when a Freedom of information request is submitted .

Finally -I would also remind the council that it is also a criminal offence under the FOI Act to deliberately alter requested information to prevent it being released and carries with it a fine of up to £1000 . I look forward to receiving the last 3 years council tax receipts within the next 20 working days

Sincerely

claudio Terzoli

Yours faithfully,

Claudio Terzoli

foi, Tonbridge and Malling Borough Council

Dear Claudio

Thank you for your email dated 27 April 2022, requesting an internal review of the decision dated 20 April 2022.

Normally you should expect to receive a determination within 20 working days after receipt of your written communication for FOI requests, or 40 days for EIR requests. If it becomes apparent that the review will take longer to determine (for example because of the complexity of the case) then we will inform you and explain the reasons for the longer time scale.

We will allocate your request to the relevant Director to oversee the review. In all cases the review officer will be different to the person who made the original decision. The review officer will undertake a full and thorough review of the decision, taking into account all relevant matters. He or she may confirm, reverse or revise the original decision.

The review officer will notify you in writing of the outcome of the review process and give reasons for his/her decision. Where the decision is that some or all of the information requested should now be released the review officer will request the relevant department to supply the information to you directly, and will give you an indication of when you should expect to receive this information.

If, following the review, you are still unhappy with the decision of the Council, you have a right to ask the Information Commissioner to look at your case. The Commissioner may be contacted at the following address:

The Information Commissioner
Wycliffe House
Water Lane
Wilmslow
Cheshire
SK9 5AF
Tel:01625 545700
www.ico.org.uk

In order to comply with the Data Protection Act 2018/ GDPR, your name and address, together with brief details of the issue(s) you have raised, will be recorded by our Review Co-ordinator. Your personal details will not be passed to any parties other than the Tonbridge & Malling Borough Council staff responsible for dealing with such requests.

Yours sincerely

FOI

dangos adrannau a ddyfynnir

Sally Evans, Tonbridge and Malling Borough Council

6 Atodiad

Dear Mr Terzoli

I refer to your Freedom of Information Request which has been referred to
me for internal review.

I am sorry that you feel you did not receive the information you were
seeking.  I also note that you have provided some additional clarification
as part of the request for an internal review.

I need to provide some contextual information because your questions as
they are written cannot be answered in full by Tonbridge & Malling Borough
Council.   I am sorry if this ‘context’ is unnecessary for you - I just
feel it is important in order to explain some of the responses.

Contextual information

TMBC has the responsibility of collecting council tax on behalf of a
number of ‘precepting’ authorities.  In addition to TMBC itself, the other
major precepting authorities concerned are Kent County Council (KCC), Kent
Fire & Rescue, Kent Police & Crime Commissioner; and there are also local
precepting authorities depending on where you live in the borough – i.e.
parish councils.  These organisations are all sovereign bodies.

Each of these precepting authorities sets an amount they need to be raised
through council tax in any year.   On behalf of all the sovereign bodies,
TMBC raises the bills as the designated ‘billing authority’; collects the
council tax and passes over agreed sums (or precepts) to each of the major
and local precepting authorities. 

The precepts for each of the precepting authorities are set at the
beginning of the year as part of their own budget processes, and it is
that amount of council tax that the billing authority has to pass over
directly.  How those precept receipts are used is then at the discretion
of each of the precepting authorities. 

As the billing authority, we at TMBC have to account for the council tax
receipts in what is known as the Collection Fund.  This is included in our
Annual Statement of Accounts which can be found on our website and was
provided in the link from your first FOI.  However, for ease, the
Statement of Accounts for 2019/20 and 2020/21 are attached as pdf.  As the
financial year only closed on 31 March, we are still working on the
Statement of Accounts for 2021/22 so these are not yet available.   These
will be posted to the website once available.

If you look at page 71 of the statement of accounts for 2020/21  -
attached, plus also on website at [1]Tonbridge and Malling Borough Council
Financial Statements – Tonbridge and Malling Borough Council (tmbc.gov.uk)
,  - you will note that authorities who made a precept on the Collection
Fund are:

                             

Precepting Body                                                           
2019/20               2020/21

                                                                                         
    £                            £

Kent County Council                                                   
66,037,317    69,415,604

Police & Crime Commissioner for Kent                     9,816,001   
10,436,023

Kent & Medway Fire & Rescue Authority                 3,951,811     
4,073,208

Tonbridge & Malling Borough Council                    10,646,917    
11,019,064

90,452,046     94,943,899

Parish Councils (in total)                                              
2,923,122       3,130,729

TOTAL                                                            
              93,375,168      98,074,628   

 

You will note that the biggest preceptor by far is Kent County Council
(KCC).  The council tax receipts transferred to KCC contribute towards the
provision of a wide variety of services including Adult Social Care,
Children’s Services, Education and Libraries, Highways and Waste disposal
amongst many other things. 

 

Each of the preceptors is a sovereign body and therefore, other than TMBC,
I am unable to answer any questions about their spend.  If you have
particular questions about how each of the preceptors utilises their
council tax receipts, you will need to enquire directly with that
authority.

 

Another thing to note is that council tax is not the only source of income
that assists in defraying expenditure.  Major precepting authorities
receive annual funding directly from government (in different degrees),
and also generate income from other sources such as fees and charges and
investment income.  Local precepting authorities do not receive annual
funding from government but may receive fees and charges and sometimes
grants from other bodies.

 

For TMBC, in 2021/22 for example, 40.7% of the Council’s revenue budget
was to be funded from council tax.  See page 5 of the budget book which is
on our website. [2]Council budget 2021 to 2022 – Tonbridge and Malling
Borough Council (tmbc.gov.uk)

 

Turning now to your questions:

 

 

 1.   You ask “-I would like to see the previous 3 years of receipts for
where the council tax funding is being spent (NOT BUDGET PLANS). I do
not want to see percentages but proof in pounds (£s) as to where the
annual council tax has been spent FOR THE PAST 3 YEARS IN EXCEL “

 

As I have explained above, I can only provide information relating to
Tonbridge & Malling Borough Council.  If you wish to see how council tax
receipts are utilised by other precepting bodies, you will need to contact
them directly.

 

On the TMBC website we provide, under the transparency agenda, monthly csv
files of all the Council’s spend taken directly from our accounting
ledger.  These can be accessed via [3]Council spending – Tonbridge and
Malling Borough Council (tmbc.gov.uk)

 

but for ease the files for the 3 years 2019/20 2020/21 and 2021/22 are
attached, including files containing spend made through corporate credit
cards.    All of this spend feeds into the Revenue and Capital Outturn
summaries at the end of a financial year which records actual spend each
year alongside the budget.   

 

I have attached for your information the Revenue and Outturn Summaries
for 2019/20 and 2020/21 in pdf form.  As I explained above, we are still
working on the 2021/22 accounts following the closure of the year on 31
March 2022.    The 2021/22 financial information will be posted onto the
website as soon as it is available. 

 

These summary Revenue and Capital Outturn documents bring together all
actual spend which is included in the monthly csv files, as well as
payroll spend.  I am not able to share detailed payroll data in excel
format for data protection reasons, but on page CS2 of the Revenue and
Capital Outturn document you can see the annual total salary spend at high
level matched against the budget for that year.

 

 2. You ask:  “I would like to know if my council tax funds (TMBC) Police
Service, (TMBC) Ambulance Service, (TMBC) Waste collection and
Schools. 

If so, I would like to know as to what percentage it is actually
distributed? (NOT BUDGET PLANS)”

 

As I have explained in the contextual information, a variety of different
precepting authorities levy demands for council tax to contribute towards
the cost of the services they provide.

 

• I can confirm that the Kent Police & Crime Commissioner does levy
receive council tax, and this will contribute to the cost of police
services.  For details of spend in this regard you would need to
contact the Police and Crime Commissioner.
• No council tax is levied for Ambulance Services.  I have included the
link to their webpage

[4]Our Budget - NHS South East Coast Ambulance Service (secamb.nhs.uk)

• Council Tax is levied by TMBC which is responsible for Waste
Collection, amongst other services.  Details of the costs of waste
services are shown in the Revenue and Capital Outturn documents I
refer to above on pages SSLTS 2 – SSLTS 4.
• Council Tax is levied by Kent County Council a variety of different
services including Education & Libraries.  As this is a different
authority, I am unable to give any more detail about how much of your
council tax is directed towards schools.

 

I am not clear what you require when you say, “I would like to know as to
what percentage it is actually distributed”. However, based on the table I
gave you in the contextual information, of all the council tax receipts
that were levied in 202/21 the breakdown by % to each precepting body is
as follows:

 

• KCC                                                                   
70.8%        includes Education
• TMBC                                                               
11.2%        includes Waste collection
• Police & Crime Commissioner                     10.6%        includes
Police services
• Fire & Rescue                                                  4.2%
• All parish councils                                          3.2%

 

 3. You ask – “Which law, not legislation, states that council tax must be
paid?”

As my colleague said in the original reply, The Council Tax
(Administration and Enforcement) Regulations 1992 govern the collection
and enforcement of council tax.    Council Tax itself was introduced
through the Local Government Finance Act 1992.

 4. You ask: “Which law states that it is a criminal offence to not pay
council tax?”

 

As my colleague said in the original reply, The Council Tax
(Administration and Enforcement) Regulations 1992 govern the collection
and enforcement of council tax.

Non-payment of Council tax is not a criminal offence but a civil matter,
despite issues around non-payment being a dealt with by the Magistrates’
Court as specified in the Council tax (administration and enforcement)
regulations 1992.

 5. You ask:  “Please attach the copy of contract in where I agreed to pay
for council tax. Please keep in mind that an ‘assumptuous agreement'”

 

As my colleague said in the original reply, there is no contract as
Council Tax is a tax as set out in the Local Government Finance Act 1992. 
Accordingly, a person’s liability is not contingent upon either their
consent or the existence of a contractual relationship with the Council.

If you have any doubt as to the obligations placed upon you by such
legislation, please seek proper advice. Free and independent advice is
available from your local Citizens’ Advice Bureau
([5]www.citizensadvice.org.uk)

This concludes my internal review of your request.  If, following the
review, you are still unhappy with the decision of the Council, you have a
right to ask the Information Commissioner to look at your case. The
Commissioner may be contacted at the following address:

 

The Information Commissioner

Wycliffe House

Water Lane

Wilmslow

Cheshire

SK9 5AF

[6]Tel:01625 545700

[7]www.ico.org.uk

 

Yours sincerely

Sharon Shelton

Director of Finance & Transformation

 

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Nid ydym yn gwybod a yw'r ymateb mwyaf diweddar i'r cais hwn yn cynnwys gwybodaeth neuai peidio - os chi ywClaudio Terzoli mewngofnodwch a gadael i bawb wybod.