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.
Unfortunately we are not able to report on or provide, copies of receipts for all monies spent that was collected from council tax payments. This would be a manual task to collate this information which would exceed the appropriate limit of the Freedom of Information Act and exempt under Section 12 of the Act. As this could take hundreds, if not thousands of hours, to filter out payments that we made based on money received solely from Council Tax.

Please find attached the Council Tax budget breakdown for the 2020/21 2021/22 and 2022/23 period, these were produced to explain what areas the money is spent on, this gives budget in pounds (£) so you can work the exact amount out from the overall figures on the leaflet by taking overall budget figure divide by % to get £ amount

Every year, the Council approve the medium term financial plan (MTFP). This sets out the spend budget for each department for the upcoming financial year. The funding raised from Council Tax contributes towards paying for this spend. For 2022/23 Page 36 on the link below shows a summary of the expenditure for each department and the funding. Pages 40 to 74 provide more information on the services provided to residents within each department. There is also a link for 2021/22 and attached pdf for 2020/21

https://wokingham.moderngov.co.uk/documents/b13178/Medium%20Term%20Financial%20Plan%2017th-Feb-2022%2019.00%20Council.pdf?T=9
https://wokingham.moderngov.co.uk/documents/b12165/Medium%20Term%20Financial%20Plan%202021%2018th-Feb-2021%2018.30%20Executive.pdf?T=9

2. I would like to know if my council tax funds Wokingham Borough Police Service, Wokingham borough Ambulance Service, Wokingham borough Waste collection and Schools. If so I would like to know as to what percentage it is distributed?

In terms of police service, the Council collect a precept through council tax on behalf of the police & crime commissioner (PCC) for Thames Valley. The Council have no involvement in how this money is spent. You will need to contact the PCC for more information on this. The website is Police and Crime Commissioner | Thames Valley · Thames Valley Police & Crime Commissioner (thamesvalley-pcc.gov.uk).

In terms of Ambulance Service, there is no precept amount for this so we are unable to comment.

Regarding Wokingham Borough waste collection 12% - See attached 2022/23 budget breakdown 2022 to 2023

For Schools - See above link Medium Term Financial Plan.

3. Which law, not legislation, states that council tax must be paid?
Legislation is law or sets of law that have been passed by Parliament. The Council Tax (Administration and Enforcement) Regulations 1992 No.613 make provision for the administration and enforcement of council tax in England and Wales.

4. Which law states that it is a criminal offence to not pay council tax?
It is not a criminal offence to fail to pay council tax but councils can apply for ‘a committal order’ to prison via the magistrates court where a debtor has failed to pay and all other recovery options of recovery have been exhausted. Regulation 47 of the Local Government Finance Act 1992 states people can be given prison sentences for not paying council tax only if they have done so due to ‘willful neglect or willful refusal’.

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.
There is no contract as legislation is law and sets standards and controls to govern the actions of people and has been put in place by the governing body.