Section 106 of the Local Government Finance Act 1992

1. How many councillors are currently in arrears of council tax of more than two months?

2. What are their names?

3. How much do they owe?

4. In the financial years 2023-24 and 2024-25 how many councillors made a declaration under section 106 of the Local Government Finance Act 1992?

5. What processes does the council have to identify any councillor who would be subject to section 106 of the Local Government Finance Act 1992 but has failed to make a declaration?

1-3. Lincolnshire County Council does not hold this information

4. A Councillor's responsibility to disclose under S106 is such that a disclosure must be made at a meeting of the Authority to which any of the matters prescribed in S106 are under consideration. Declarations made by County Councillors at meetings are published on our website as part of the Minutes of those meetings. A link has been provided. https://lincolnshire.moderngov.co.uk/mgListCommittees.aspx?bcr=1

5. The responsibility under Section 106 of the Local Government Finance Act 1992 is a personal responsibility bestowed on Councillors. Lincolnshire County Council confirms that it does not hold the information in the way it is requested as it does not create a substantive record of Council Tax arrears.

This is because Council Tax is an administrative function of the District Councils in Lincolnshire. For ease, we have added the district council's FOI contact details

foi@boston.gov.uk

customerservices@e-lindsey.gov.uk

foi@n-kesteven.gov.uk

info@sholland.gov.uk

foi@southkesteven.gov.uk

customer.services@west-lindsey.gov.uk

legal@lincoln.gov.uk