Councillors with council tax or poll tax arrears of two months and more cannot vote in meetings pertaining to the setting of the Council Tax, usually this is the Budget council but may apply to meetings leading to the preparation of the budget. They may speak at these meetings but not vote, however if they attend they must disclose the fact that they cannot vote.
In more detail:
The provisions of Section 106 of the Local Government Finance Act 1992, which applies to members (Coucillors) where –
(a) they are present at a meeting of the Council, the Executive or a Committee and at the time of the meeting an amount of council tax is payable by them and has remained unpaid for at least two months, and
(b) any budget or council tax calculation, or recommendation or decision which might affect the making of any such calculation, is the subject of consideration at the meeting.
In these circumstances, any such members shall at the meeting and as soon practicable after its commencement disclose the fact that Section 106 applies to them and shall not vote on any question concerning the matter in (b) above. It should be noted that such members are not debarred from speaking on these matters.
Failure to comply with these requirements constitutes a criminal offence, unless any such members can prove they did not know that Section 106 applied to them at the time of the meeting or that the matter in question was the subject of consideration at the meeting.