I am submitting this request under the Freedom of Information Act 2000 regarding the application of council tax reductions or disregards for individuals classed as “members of religious communities” within the Royal Borough of Windsor and Maidenhead.
Please provide answers to the following:
1. Annual totals and breakdowns:
o How many individuals received a council tax reduction or disregard under the “member of a religious community” category in each financial year from 2019–2020 to 2023–2024?
o For each of these years, what was the total estimated monetary value of the discounts applied?
2. Community identification and affiliation:
o What specific religious communities or institutions have had individuals approved for this discount during this period? Please list them by name, or provide anonymised identifiers if names cannot be disclosed.
o How does the council verify that a group meets the criteria of a “religious community” as defined for council tax purposes?
3. Eligibility assessment process:
o What steps does the council take to confirm that the individual’s principal occupation is prayer, contemplation, education, or the relief of suffering?
o What documentation is typically required to demonstrate total financial dependency on the religious community? How is this verified in practice?
o In what ways does the council check whether the applicant has any form of income or capital beyond pensions from previous employment?
4. Audit and compliance:
o How frequently are recipients of this discount reviewed or re-assessed for continued eligibility?
o Has the council conducted any internal audits, investigations, or reviews related to potential misuse or misapplication of this discount in the past five years? If so, what were the findings or outcomes?
5. Policy and guidance:
o Please provide copies of any internal guidance, policy documents, assessment frameworks, or training materials used by council officers when processing applications for this category of council tax discount.
6. Appeals and rejections:
o How many applications for the “member of a religious community” discount were rejected in each of the past five years?
o What were the most common reasons for refusal?