FOI Request - Council Tax Payments

Request 101003041174

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 to Moray council payment goes towards  Police Service, Grampian Ambulance Service, moray 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 27-04-2022

1 - Under Section 25 of the Freedom for Information (Scotland) Act (2022),  this information is otherwise accessible.The local authority annually publishes details of its spending.  It is contained it a leaflet which accompanies Council Tax bills.  A copy of the current year leaflet can be found on our website at: This page also holds copies of leaflets for the last four years.

2 - Please see the information within previously provided web address: 

3 - Council Tax is currently administered by Moray Council in accordance with the provisions of the Local Government Finance Act 1992.

4 - Please see our answer to question 3.

5 - Payment of Council Tax is not governed by contract law, so there is no such agreement. Please see our answer to question 3.

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