Council Tax
Case reference FOI2026/00005
Received 1 January 2026
Published 13 April 2026
Request
I would like to 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. 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 funds Guildford Borough Police Service, Guildford Borough Ambulance Service, Guildford Borough 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.
Response
I would like to 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. I do not want to see percentages but proof in pounds (£s) as to where the annual council tax is being spent.
This information is publicly available and can be found via the following link:
https://www.guildford.gov.uk/article/17284/Council-budgets-and-spending
2 - I would like to know if my council tax funds Guildford Borough Police Service, Guildford Borough Ambulance Service, Guildford Borough Waste collection and Schools. If so I would like to know as to what percentage it is distributed?
This information is publicly available and can be found via the following link:
https://www.guildford.gov.uk/billingfinancialinformation
The Ambulance service is funded by the NHS, via central government allocations and contracts from local NHS commissioners. Please contact the Ambulance service or NHS direct for details of their financial position.
3 - Which law, not legislation, states that council tax must be paid?
Local Government Finance Act 1992 & Council Tax (Administration and Enforcement) Regulations 1992.
4 - Which law states that it is a criminal offence to not pay council tax?
Payment is determined and required under the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992. Non-payment is predominately pursued as a civil matter through Magistrates Courts.
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.
Council Tax is charged and is payable by whoever is the liable party, which is determined by reference to the Local Government Finance Act 1992 and Council Tax (Administration and Enforcement) Regulations 1992. It is a statutory based liability not a contract based liability.
Documents
This is Guildford Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.
You can browse our other responses or make a new FOI request.