This committee's remit concerns restrictions on voting rights for councillors with outstanding Council Tax arrears, as mandated by Section 106 of the Local Government Finance Act 1992. Councillors who owe two or more months of Council Tax are prohibited from voting on any budgetary matters, including calculations related to the council tax level, budget requirements, and decisions that could indirectly affect these calculations. This also extends to matters concerning the administration and enforcement of council tax. Members are required to declare their arrears and abstain from voting on such matters, with failure to do so constituting a criminal offence.