Council Tax Receipts

Paula Shaw made this Freedom of Information request to Sheffield City Council

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Dear Kate / Chief Executive
I would like to request proof of where the Residents 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. I do not want to see percentages but proof in pounds (£’s) as to where the annual council tax is being spent.
2. I would like to know if my Council tax payments fund South Yorkshire Police Service, Yorkshire Ambulance service, 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 a copy of the contract in where I agreed to pay for council tax. Please keep in mind that as ‘assumptuous agreement’ does not stand up in court

Yours faithfully,
Paula Shaw

FOI, Sheffield City Council

Dear Paula Shaw,

 

Thank you for your request for information relating to Council tax
receipts which we received on 31/03/2022.

 

This has been logged as a Freedom of Information Request and will be dealt
with under the Freedom of Information Act 2000. The reference number for
your request can be found above.

 

Please be aware that Sheffield City Council’s response to the global
COVID-19 pandemic has led to a reduction in resources across the Council,
meaning that we are currently dealing with a backlog of requests.

 

The Freedom of Information Act 2000 states that we must respond to you
within 20 working days, by 03/05/2022, but we kindly ask for your patience
as we anticipate that there may be a delay in some cases. Please do not
hesitate to contact us at the email address below if you have any queries.

 

Yours sincerely,

 

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

Email: [1][Sheffield City Council request email]

 

 

 

From: Paula Shaw <[FOI #849245 email]>
Sent: 31 March 2022 12:50
To: FOI <[Sheffield City Council request email]>
Subject: Freedom of Information request - Council Tax Receipts

 

 

Dear Kate / Chief Executive

 

I would like to request proof of where the Residents 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.  I do not want to see
percentages but proof in pounds (£’s) as to where the annual council tax
is being spent.

 

2.           I would like to know if my Council tax payments fund South
Yorkshire Police Service, Yorkshire Ambulance service, 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 a copy of the contract in where I agreed to pay
for council tax. Please keep in mind that as ‘assumptuous agreement’ does
not stand up in court

 

 

 

Yours faithfully,

 

Paula Shaw

 

 

 

-------------------------------------------------------------------

 

 

 

Please use this email address for all replies to this request:

 

[2][FOI #849245 email]

 

 

 

Is [3][Sheffield City Council request email] the wrong address for Freedom of Information
requests to Sheffield City Council? If so, please contact us using this
form:

 

[4]https://eur03.safelinks.protection.outlo...

 

 

 

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the internet. Our privacy and copyright policies:

 

[5]https://eur03.safelinks.protection.outlo...

 

 

 

For more detailed guidance on safely disclosing information, read the
latest advice from the ICO:

 

[6]https://eur03.safelinks.protection.outlo...

 

 

 

Please note that in some cases publication of requests and responses will
be delayed.

 

 

 

If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.

 

 

 

 

 

show quoted sections

FOI, Sheffield City Council

Dear Paula Shaw,

 

Thank you for your request for information relating to Council tax
receipts which we received on 31/03/2022.

 

Please find Sheffield City Council’s response to your request set out
below:

 

1.                     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.

 

Information on how Council Tax is spent can be found in the Council Tax
leaflet which is on the Council’s website: [1]Council Tax spending
(sheffield.gov.uk)

 

I have also attached the Council Tax leaflets for 2020/21 and 2021/22

 

2.                     I would like to know if my Council tax payments
fund South Yorkshire Police Service, Yorkshire Ambulance service, Waste
collection and Schools.  If so, I would like to know as to what percentage
it is distributed.

 

This information can be found in the Council Tax Leaflet (link above):

 

Police and the Fire Service Precepts (Page 12)

 

Waste Collection and Education (Page 9)

 

3.                     Which law, not legislation, states that council tax
must be paid?

 

The Local Government Finance Act 1992, a copy of which is available at
[2]www.opsi.gov.uk requires “each billing authority to levy and collect a
tax, to be called Council Tax, which shall be payable in respect of
dwellings situated in its area”.

 

Liability for Council Tax therefore arises under the Local Government
Finance Act 1992 and subsequent regulations and, as such it is not reliant
on either your consent or, the existence of a contractual relationship
with Sheffield City Council. The absence of either a contract or consent
does not preclude you from payment of Council Tax.

 

The Council Tax (Administration and Enforcement) Regulations 1992 (SI
92/623) (as amended), sets out the legal proceedings to be followed by a
Local Authority in the billing and collection of Council Tax. 

 

4.                     Which law states that it is a criminal offence to
not pay council tax?

 

Please see response to Q.4 above

 

5.                     Please attach a copy of the contract in where I
agreed to pay for council tax. Please keep in mind that as ‘assumptuous
agreement’ does not stand up in court

 

Please see response to Q.4 above

 

If you have any queries about this response, please do not hesitate to
contact us.

 

The information provided in this response is available for re-use under
the terms of the Open Government Licence v3.0. The terms of the OGL can be
found [3]here. When re-using the information, Sheffield City Council
requires you to include the following attribution statement: “Contains
public sector information obtained from Sheffield City Council and
licensed under the Open Government Licence v3.0.”

 

If you are unhappy with the response you have received in relation to your
request, you are entitled to have this reviewed. You can ask for an
internal review by replying to this email. Internal review requests should
be submitted within 40 working days from the date of this response.

 

If you remain dissatisfied with the outcome of your internal review, you
can contact the Information Commissioner’s Office. Please see
[4]https://ico.org.uk/make-a-complaint/offi...
for further details.

 

Kind Regards,

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

Email: [5][Sheffield City Council request email]

 

 

 

From: Paula Shaw <[6][FOI #849245 email]>
Sent: 31 March 2022 12:50
To: FOI <[7][Sheffield City Council request email]>
Subject: Freedom of Information request - Council Tax Receipts

 

 

Dear Kate / Chief Executive

 

I would like to request proof of where the Residents 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. I do not want to see percentages but
proof in pounds (£’s) as to where the annual council tax is being spent.

 

2. I would like to know if my Council tax payments fund South Yorkshire
Police Service, Yorkshire Ambulance service, 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 a copy of the contract in where I agreed to pay for
council tax. Please keep in mind that as ‘assumptuous agreement’ does not
stand up in court

 

 

 

Yours faithfully,

 

Paula Shaw

 

 

 

-------------------------------------------------------------------

 

 

 

Please use this email address for all replies to this request:

 

[8][FOI #849245 email]

 

 

 

Is [9][Sheffield City Council request email] the wrong address for Freedom of Information
requests to Sheffield City Council? If so, please contact us using this
form:

 

[10]https://eur03.safelinks.protection.outlo...

 

 

 

Disclaimer: This message and any reply that you make will be published on
the internet. Our privacy and copyright policies:

 

[11]https://eur03.safelinks.protection.outlo...

 

 

 

For more detailed guidance on safely disclosing information, read the
latest advice from the ICO:

 

[12]https://eur03.safelinks.protection.outlo...

 

 

 

Please note that in some cases publication of requests and responses will
be delayed.

 

 

 

If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.

 

 

 

 

 

show quoted sections

Spencer Furniss (CEX), Sheffield City Council

2 Attachments

Dear Paula Shaw,

 

Please find the attached documents missed from our previous email.

 

Kind regards,

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

Email: [1][Sheffield City Council request email]

 

 

From: FOI
Sent: 05 April 2022 11:12
To: '[FOI #849245 email]'
<[FOI #849245 email]>
Subject: Response – Freedom of Information Request – Reference – FOI
/2021-22-1725

 

Dear Paula Shaw,

 

Thank you for your request for information relating to Council tax
receipts which we received on 31/03/2022.

 

Please find Sheffield City Council’s response to your request set out
below:

 

1.                     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.

 

Information on how Council Tax is spent can be found in the Council Tax
leaflet which is on the Council’s website: [2]Council Tax spending
(sheffield.gov.uk)

 

I have also attached the Council Tax leaflets for 2020/21 and 2021/22

 

2.                     I would like to know if my Council tax payments
fund South Yorkshire Police Service, Yorkshire Ambulance service, Waste
collection and Schools.  If so, I would like to know as to what percentage
it is distributed.

 

This information can be found in the Council Tax Leaflet (link above):

 

Police and the Fire Service Precepts (Page 12)

 

Waste Collection and Education (Page 9)

 

3.                     Which law, not legislation, states that council tax
must be paid?

 

The Local Government Finance Act 1992, a copy of which is available at
[3]www.opsi.gov.uk requires “each billing authority to levy and collect a
tax, to be called Council Tax, which shall be payable in respect of
dwellings situated in its area”.

 

Liability for Council Tax therefore arises under the Local Government
Finance Act 1992 and subsequent regulations and, as such it is not reliant
on either your consent or, the existence of a contractual relationship
with Sheffield City Council. The absence of either a contract or consent
does not preclude you from payment of Council Tax.

 

The Council Tax (Administration and Enforcement) Regulations 1992 (SI
92/623) (as amended), sets out the legal proceedings to be followed by a
Local Authority in the billing and collection of Council Tax. 

 

4.                     Which law states that it is a criminal offence to
not pay council tax?

 

Please see response to Q.4 above

 

5.                     Please attach a copy of the contract in where I
agreed to pay for council tax. Please keep in mind that as ‘assumptuous
agreement’ does not stand up in court

 

Please see response to Q.4 above

 

If you have any queries about this response, please do not hesitate to
contact us.

 

The information provided in this response is available for re-use under
the terms of the Open Government Licence v3.0. The terms of the OGL can be
found [4]here. When re-using the information, Sheffield City Council
requires you to include the following attribution statement: “Contains
public sector information obtained from Sheffield City Council and
licensed under the Open Government Licence v3.0.”

 

If you are unhappy with the response you have received in relation to your
request, you are entitled to have this reviewed. You can ask for an
internal review by replying to this email. Internal review requests should
be submitted within 40 working days from the date of this response.

 

If you remain dissatisfied with the outcome of your internal review, you
can contact the Information Commissioner’s Office. Please see
[5]https://ico.org.uk/make-a-complaint/offi...
for further details.

 

Kind Regards,

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

Email: [6][Sheffield City Council request email]

 

 

 

From: Paula Shaw <[7][FOI #849245 email]>
Sent: 31 March 2022 12:50
To: FOI <[8][Sheffield City Council request email]>
Subject: Freedom of Information request - Council Tax Receipts

 

 

Dear Kate / Chief Executive

 

I would like to request proof of where the Residents 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. I do not want to see percentages but
proof in pounds (£’s) as to where the annual council tax is being spent.

 

2. I would like to know if my Council tax payments fund South Yorkshire
Police Service, Yorkshire Ambulance service, 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 a copy of the contract in where I agreed to pay for
council tax. Please keep in mind that as ‘assumptuous agreement’ does not
stand up in court

 

 

 

Yours faithfully,

 

Paula Shaw

 

 

 

-------------------------------------------------------------------

 

 

 

Please use this email address for all replies to this request:

 

[9][FOI #849245 email]

 

 

 

Is [10][Sheffield City Council request email] the wrong address for Freedom of Information
requests to Sheffield City Council? If so, please contact us using this
form:

 

[11]https://eur03.safelinks.protection.outlo...

 

 

 

Disclaimer: This message and any reply that you make will be published on
the internet. Our privacy and copyright policies:

 

[12]https://eur03.safelinks.protection.outlo...

 

 

 

For more detailed guidance on safely disclosing information, read the
latest advice from the ICO:

 

[13]https://eur03.safelinks.protection.outlo...

 

 

 

Please note that in some cases publication of requests and responses will
be delayed.

 

 

 

If you find this service useful as an FOI officer, please ask your web
manager to link to us from your organisation's FOI page.

 

 

 

 

 

show quoted sections

Dear Spencer Furniss (CEX),

Thank you for your reply.
Apologies if my email wasn’t clear in terms my request. As I have stated in my original email,
‘1. I would like to see the previous 3 years of
"RECEIPTS" for where the council tax funding is being spent’.
Your leaflets are not receipts. Please can you provide" RECEIPTS"

2. Your leaflets that you sent to me do not answer the this point. Can you please respond with percentages on the requested areas.

3. The website you have referred me to www.opsi.gov.uk and the reference to ‘The Local Government Finance Act 1992’ all state legislation.
As per my original request can you please advise, ‘Which LAW, not legislation, states that council tax must be paid?’
4. As above, which LAW states that it is a criminal offence to not pay council tax?
5. As per my original request ‘Please attach a copy of the contract in where I
agreed to pay for council tax. Please keep in mind that an ‘assumptuous
agreement’ does not stand up in court.

Further to the above, could the council please explain to me the relevant section of the Local Government Finance Act 1992 which creates an obligation on the individuals inhabitants in the area that creates a liability to pay council tax?

I hope this request is now clear and I look forward to receiving an open and transparent response from you.

Yours sincerely,

Paula Shaw

Spencer Furniss (CEX), Sheffield City Council

I am sorry I am currently out of the office with no access to emails.  I
will respond to your email upon my return. 

 

If your query is urgent please contact Resources Business Support or email
[1][email address]

 

If your query is regards to Freedom of Information please email
[2][Sheffield City Council request email]. 

If your query is regards to Subject Access please email
[3][email address].

This Email, and any attachments, may contain non-public information and is
intended solely for the individual(s) to whom it is addressed. It may
contain sensitive or protectively marked material and should be handled
accordingly. If this Email has been misdirected, please notify the author
immediately. If you are not the intended recipient you must not disclose,
distribute, copy, print or rely on any of the information contained in it
or attached, and all copies must be deleted immediately. Whilst we take
reasonable steps to try to identify any software viruses, any attachments
to this Email may nevertheless contain viruses which our anti-virus
software has failed to identify. You should therefore carry out your own
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will not accept any liability for damage caused by computer viruses
emanating from any attachment or other document supplied with this e-mail

References

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3. mailto:[email address]

Dear Sheffield City Council,

I am disappointed to have not received a response from you further to my below email of the 10th April once again clarifying my initial FOI request.

By law, you should have responded promptly and by 3 May 2022 (20 days). I have allowed extra time for the recent bank holidays but you have still not replied. I appreciate I have received and out of office however, if someone is dealing with issues that are attached to strict timescales, surely it would make sense for their inbox to be monitored in their absence in order to ensure timescales are maintained and responded to accordingly. Alternatively, it would make sense to ensure they have an appropriate out of office message directing people to the right contact in their absence.

Can someone please come back to me on the below and provide me with the information requested.
If I have not heard from you by next Monday 16th May then I shall assume you are refusing to provide the information and I will refer my request to the Information Commissioner.

Regards,

Paula Shaw

Dear Spencer Furniss (CEX),

Thank you for your reply.
Apologies if my email wasn’t clear in terms my request. As I have stated in my original email,
‘1. I would like to see the previous 3 years of
"RECEIPTS" for where the council tax funding is being spent’.
Your leaflets are not receipts. Please can you provide" RECEIPTS"

2. Your leaflets that you sent to me do not answer the this point. Can you please respond with percentages on the requested areas.

3. The website you have referred me to www.opsi.gov.uk and the reference to ‘The Local Government Finance Act 1992’ all state legislation.
As per my original request can you please advise, ‘Which LAW, not legislation, states that council tax must be paid?’
4. As above, which LAW states that it is a criminal offence to not pay council tax?
5. As per my original request ‘Please attach a copy of the contract in where I
agreed to pay for council tax. Please keep in mind that an ‘assumptuous
agreement’ does not stand up in court.

Further to the above, could the council please explain to me the relevant section of the Local Government Finance Act 1992 which creates an obligation on the individuals inhabitants in the area that creates a liability to pay council tax?

I hope this request is now clear and I look forward to receiving an open and transparent response from you.

FOI, Sheffield City Council

Dear Paula Shaw,

 

Thank you for your recent request for an internal review relating to
Council tax receipts which we received on 10/04/2022. We are sorry to hear
that you are not happy with your response.

 

This has now been logged and will be carried out by a member of the team.

 

Please be aware that Sheffield City Council’s response to the global
COVID-19 pandemic has led to a reduction in resources across the Council,
meaning that we are currently dealing with a backlog of requests.

 

The Freedom of Information Code of Practice states that we should aim to
your request for internal review within 20 working days, however, we
kindly ask for your patience and we will reply by 27/05/2022. Please do
not hesitate to contact us at the email address below if you have any
queries.

 

Please note that the Code of Practice does allow us to extend this
deadline by an additional 20 days in some situations. If we need more time
to complete the internal review, we will contact you to inform you of
this.

 

If you have any queries in the meantime, please contact us at the email
address below.

 

Yours sincerely,

 

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

Email: [1][Sheffield City Council request email]

 

 

 

From: Paula Shaw <[FOI #849245 email]>
Sent: 09 May 2022 15:55
To: FOI <[Sheffield City Council request email]>
Subject: Re: Freedom of Information request - Council Tax Receipts

 

Dear Sheffield City Council,

 

 

 

I am disappointed to have not received a response from you further to my
below email of the 10th April once again clarifying my initial FOI
request.

 

 

 

By law, you should have responded promptly and by 3 May 2022 (20 days). I
have allowed extra time for the recent bank holidays but you have still
not replied.  I appreciate I have received and out of office however, if
someone is dealing with issues that are attached to strict timescales,
surely it would make sense for their inbox to be monitored in their
absence in order to ensure timescales are maintained and responded to
accordingly. Alternatively, it would make sense to ensure they have an
appropriate out of office message directing people to the right contact in
their absence.

 

 

 

Can someone please come back to me on the below and provide me with the
information requested. 

 

If I have not heard from you by next Monday 16th May then I shall assume
you are refusing to provide the information and I will refer my request to
the Information Commissioner.

 

 

 

Regards,

 

 

 

Paula Shaw

 

 

 

Dear Spencer Furniss (CEX),

 

 

 

Thank you for your reply.

 

Apologies if my email wasn’t clear in terms my request.  As I have stated
in my original email,

 

‘1.  I would like to see the previous 3 years of

 

"RECEIPTS" for where the council tax funding is being spent’.

 

Your leaflets are not receipts.  Please can you provide" RECEIPTS"

 

 

 

2.   Your leaflets that you sent to me do not answer the this point.  Can
you please respond with percentages on the requested areas.

 

 

 

3. The website you have referred me to
[2]https://eur03.safelinks.protection.outlo...
and the reference to ‘The Local Government Finance Act 1992’ all state
legislation.

 

As per my original request can you please advise, ‘Which LAW, not
legislation, states that council tax must be paid?’

 

4. As above, which LAW states that it is a criminal offence to not pay
council tax?

 

5. As per my original request ‘Please attach a copy of the contract in
where I

 

agreed to pay for council tax. Please keep in mind that an ‘assumptuous

 

agreement’ does not stand up in court.

 

 

 

Further to the above, could the council please explain to me the relevant
section of the Local Government Finance Act 1992 which creates an
obligation on the individuals inhabitants in the area that creates a
liability to pay council tax?

 

 

 

I hope this request is now clear and I look forward to receiving an open
and transparent response from you.

 

 

 

show quoted sections

Dear Sheffield City Council / CEO,

Further to your previous email, I have still not received a reply from you despite you stating you will respond to me by the 27/05/2022. You stated that if you needed more time beyond this date that you would let me know but again I have not heard from you.

Given that you have still not adequately answered my questions and provided the information I requested, can you advise if you intend to provide the answers and information requested or not?

If you do intend to reply, can you please advise me of who I am dealing with directly and who is taking responsibility for answering these questions as your previous email did not state this therefore I do not know who I am dealing with. In the absence of this name I will continue to copy in Kate Josephs, your CEO, to all my emails.

I don't expect this email to be added to your 'backlog' given this is already well overdue.

Yours sincerely,

Paula Shaw

Dear Sheffield City Council,

Please pass this on to the person who conducts Freedom of Information reviews.

I am writing to request an internal review of Sheffield City Council's handling of my FOI request 'Council Tax Receipts'.

Not only was FOI request answered inadequately, but you have since avoided contact with me and failed to meet deadlines set by both myself and yourself along the way. This demonstrates a distinct lack of transparency for information I am entitled to see.

A full history of my FOI request and all correspondence is available on the Internet at this address: https://www.whatdotheyknow.com/request/c...

Yours faithfully,

Paula Shaw

FOI, Sheffield City Council

Dear Ms Shaw

 

Thank you for your request for an internal review on 10 April 2022 of our
response of 5 April 2022 regarding council tax receipts.

We apologise for not meeting our deadline of 27 May 2022, which has been
due to our backlog of requests that have built up during the Covid-19
pandemic. We regret that we did not acknowledge your chasing emails of 7
June and 30 June 2022.

 

We hope the following the responses will make up for what you consider to
be the inadequacy of our initial response.

 

 1. I would like to see the previous 3 years of "RECEIPTS" for where the
council tax funding is being spent. Your leaflets are not receipts. 
Please can you provide "RECEIPTS".

 

It is not possible to identify which items of council expenditure are
funded specifically by Council Tax. This website -
[1]https://www.sheffield.gov.uk/home/your-c...
and the leaflet embedded within it - give an illustration of how the
Council’s budget, not actual expenditure, are funded. The leaflet (pages
9-11) provide a weekly ‘shopping list’ of where a Band A Council Tax bill
is spent, and the overview of how Council Tax sits alongside other sources
of revenue to fund the total expenditure (in the realm of £1.4-1.5bn in
the last 3 years).

 

Our annual accounts must be audited by an external auditor (for the last
two years Ernst & Young, previously KPMG). The accounts are available here
-
[2]https://www.sheffield.gov.uk/home/your-c....
They received an ‘unqualified’ audit opinion in these three years. This
means that the financial statements give a true and fair view of the
Council’s finances. The audit of the 2020/21 accounts is soon to be
formally finalised, and the auditors reported to the Audit and Standards
Committee in January 2022 here -
[3]https://democracy.sheffield.gov.uk/ieLis...
(item 5).         

 

 2. I would like to know if my council tax funds South Yorkshire Police
Service, South Yorkshire Ambulance and South Yorkshire waste
collection and schools. If so, I would like to know what percentages
are distributed to what service? Your leaflets that you sent to me do
not answer the this point.  Can you please respond with percentages on
the requested areas.

 

The standard Council Tax bill has four or five elements. These are Council
Tax, the Adult Social Care Precept, two precepts for the South Yorkshire
Police and Crime Commissioner and South Yorkshire Fire and Rescue, and,
depending on your location, a precept for the local Parishes (Bradfield,
Ecclesfield or Stocksbridge). The first two of these are retained by the
Council, and then the rest is collected by the Council and paid to the
relevant body. The Police and Fire services and the parishes set their own
precept, and we collect the Council Tax on their behalf. It is important
to note that the Council has no choice in this matter, and this gives us
no power or control as to how the Police or Fire services set their
budgets and carry out their services. For 2021/22, the Police service
received £28.8m of Council Tax funding from the Council acting as ‘billing
authority’.

Waste Collection (within Sheffield, not wider South Yorkshire) and
non-academised schools (again, Sheffield only) are services within the
Council. The ‘shopping list’ (referred to above, and in the 2022-23
leaflet on our website) gives an indication of how Council Tax is spent on
these services. It is important to note that both of these services
receive other sources of funding. So, again, it would not be possible to
produce or collate how much Council Tax specifically waste and schools
each receives.

The Yorkshire Ambulance Service NHS Trust, which serves South Yorkshire,
is not part of the Council Tax funding system, and has no power to add an
amount to Council Tax bills. You can find out about their finances here:
[4]https://www.yas.nhs.uk/publications/publ...

 

 3. As per my original request can you please advise, ‘Which LAW, not
legislation, states that council tax must be paid?’

 

Part I of, and Schedules 1 to 9 to, the Local Government Finance 1992 Act
provide for the levying and collection of council tax.  Section 6 provides
that the tax is payable by the residents of a dwelling; and, if there are
no residents, the owner.  Schedule 4 to the 1992 Act, given effect by
section 14(3) and entitled "Enforcement: England and Wales", contains
provisions about the recovery of council tax payable.  For ease of
reference sections 6 and 14 are set out below.

 

6.— Persons liable to pay council tax.

(1) The person who is liable to pay council tax in respect of any
chargeable dwelling and any day is the person who falls within the first
paragraph of subsection (2) below to apply, taking paragraph (a) of that
subsection first, paragraph (b) next, and so on.

 

(2) A person falls within this subsection in relation to any chargeable
dwelling and any day if, on that day—

(a) he is a resident of the dwelling and has a freehold interest in the
whole or any part of it;

(b) he is such a resident and has a leasehold interest in the whole or any
part of the dwelling which is not inferior to another such interest held
by another such resident;

(c) he is both such a resident and a statutory [, secure or introductory
tenant]^1 of the whole or any part of the dwelling;

(d) he is such a resident and has a contractual licence to occupy the
whole or any part of the dwelling;

(e) he is such a resident; or

(f) he is the owner of the dwelling.

 

(3) Where, in relation to any chargeable dwelling and any day, two or more
persons fall within the first paragraph of subsection (2) above to apply,
they shall each be jointly and severally liable to pay the council tax in
respect of the dwelling and that day.

 

(4) Subsection (3) above shall not apply as respects any day on which one
or more of the persons there mentioned fall to be disregarded for the
purposes of discount by virtue of [paragraph 2 (severely mentally
impaired) or 4 (students etc.) of Schedule 1 to this Act]^2 and one or
more of them do not; and liability to pay the council tax in respect of
the dwelling and that day shall be determined as follows—

(a) if only one of those persons does not fall to be so disregarded, he
shall be solely liable;

(b) if two or more of those persons do not fall to be so disregarded, they
shall each be jointly and severally liable.

 

(5) In this Part, unless the context otherwise requires—

“owner” , in relation to any dwelling, means the person as regards whom
the following conditions are fulfilled—

(a) he has a material interest in the whole or any part of the dwelling;
and

(b) at least part of the dwelling or, as the case may be, of the part
concerned is not subject to a material interest inferior to his interest;

“resident” , in relation to any dwelling, means an individual who has
attained the age of 18 years and has his sole or main residence in the
dwelling.

 

(6) In this section—

“introductory tenant” means a tenant under an introductory tenancy within
the meaning of Chapter I of Part V of the Housing Act 1996;

“material interest” means a freehold interest or a leasehold interest
which was granted for a term of six months or more;

“secure tenant” means a tenant under a secure tenancy within the meaning
of Part IV of the Housing Act 1985;

“statutory tenant” means a statutory tenant within the meaning of the Rent
Act 1977 or the Rent (Agriculture) Act 1976.

 

14.— Administration, penalties and enforcement.

(1) Schedule 2 to this Act (which contains provisions about
administration, including collection) shall have effect.

(2) Schedule 3 to this Act (which contains provisions about civil
penalties) shall have effect.

(3) Schedule 4 to this Act (which contains provisions about the recovery
of sums due, including sums due as penalties) shall have effect.

(4) Where a liability order has been made against a person under
regulations under Schedule 4, the billing authority concerned may use the
procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007
(taking control of goods) to recover the amount in respect of which the
order was made, to the extent that it remains unpaid.

 

     4.   As above, which LAW states that it is a criminal offence to not
pay council tax?

 

The Council Tax (Administration and Enforcement) Regulations 1992 sets out
the prescribed procedure to allow local authorities to take enforcement
action, via the magistrates court, against those who refuse to pay council
tax under the Local Government Finance Act 1992.  Regulation 23 requires a
local authority to send out a reminder notice to a council taxpayer when
an instalment is missed, giving him seven days to pay the outstanding
instalment.  If no payment is made, the right to pay by instalments is
lost, and the entire amount of council tax becomes due.  If the taxpayer
fails to pay that sum, and does not respond to a final notice served under
regulation 33, then the authority can seek a liability order from the
magistrates court, under paragraph 3 of Schedule 4 to the 1992 Act and
regulations 33-36 of the 1992 Regulations.   An application for a
liability order is by way of complaint and on at least 14 days' notice, so
the person alleged to be liable has an opportunity to pay the debt or make
such representations as he wishes to make.   A liability order confirms
the amount of the outstanding debt, and the identity of the liable person,
which can be enforced in any of the ways set out in the 1992 Regulations.

 

     5.   As per my original request ‘Please attach a copy of the contract
in where I agreed to pay for council tax. Please keep in mind that an
‘assumptuous agreement’ does not stand up in court.

 

          No contract or agreement is required. Please see our answer to
Q3.

 

This concludes our response. If you remain dissatisfied with the outcome
of your internal review, you can contact the Information Commissioner’s
Office. Please see
[5]https://ico.org.uk/make-a-complaint/offi...
for further details.

Yours sincerely

 

Sheffield City Council

PO Box 1283

Sheffield, S1 1UJ

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