FOI/202400440679 · FOI · partially withheld
Council Tax queries: FOI release
Information requested
In relation to Council Tax:
I want to know how men and women in parliament assembled can impose your will upon your fellow equals without their consent?
How can you take cash from people by force without their consent?
Response
Information on bills and legislation can be found on the UK legislation website: Legislation.gov.uk.
The Local Government Finance Act 1992 (legislation.gov.uk) provides for local authorities to levy and collect Council Tax. For the information requested see Section 70 and Section 75. Council Tax collection and enforcement is provided for under the schedule 8 of the Local Government Finance Act 1992 (legislation.gov.uk).
The present Council Tax was created in 1993. Council Tax comprises both property and personal elements; it is a charge based on:
the value of residential property; discounts, exemptions, and reductions for some households to reflect property characteristics or personal circumstances.
Dwellings are split into 8 Council Tax bands (A to H) based on market value as at 1st April 1991.
Responsibility for setting Council Tax levels rests with each Council who set Band D charge, with the other bands a fixed proportion of that Band D charge.
Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you. If, however, you do not have internet access to obtain this information from the website(s) listed, then please contact me again and I will send you a paper copy.
About FOI
The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at https://www.gov.scot/foi-responses.
Contact Please quote the FOI reference Central Correspondence Unit Email: contactus@gov.scot Phone: 0300 244 4000 The Scottish Government St Andrew's House Regent Road Edinburgh EH1 3DG
Detected exemption language
For the information requested see Section 70 and Section 75. Council Tax comprises both property and personal elements; it is a charge based on: the value of residential property; discounts, exemptions, and reductions for some households to reflect property characteristics or personal circumstances. Under section 25(1) of FOISA, we do not have to give you information which is already reasonably accessible to you.
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