Section 112

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LOCAL GOVERNMENT FINANCE ACT 1992 - SECTION 112
RESTRICTIONS ON VOTING BY MEMBERS
The attention of Members is drawn to the provisions of Section 112 of the Local
Government Finance Act, 1992. This section has the effect of restricting the voting
rights of Members on certain issues if they are in arrears with Council Tax payments.
The legislation applies to a Member in attendance at a meeting of the Council, or of
a Committee or Sub-Committee of the Council or representing the Council’s interest
at a Joint Committee meeting or Sub-Committee thereof.
If at the time of the meeting a Member is 2 months or more in arrears in payment of
the Council Tax, the Member will be restricted in voting on matters which relate to:
1. Setting or adjusting the rate of Council Tax;
2. Matters relating to the administration, enforcement and collection of the
Council Tax or Council Water Tax.
If a Member falls into arrears as defined by the legislation, the Member is required to
disclose this fact at any relevant meeting as soon as practical after it starts. The
Member may participate in any debate on the relevant agenda item but the Member
should not vote on any matters related to the agenda item.
If the Member does not disclose the restriction due to arrears of Tax and/or votes on
a restricted issue the Member will have committed an offence, and on convictions,
will be liable to a fine not exceeding level 3 on the standard scale (currently £1,000).
The Member will not be guilty of the offence if he/she can prove he/she did not know:
(a) that Section 112 of the 1992 Act applied to him/her at the time of the meeting;
(b) the tax item was the subject of consideration at that meeting.
The responsibility for identifying whether a Member is in arrears with Council Tax
rests with the Member.