Barnet Council has reported one of its Labour councillors to the police for allegedly voting to set council tax levels having failed to pay their own council tax bill for two or more months.

The councillor, who the council is refusing to name at this stage, has been reported to the Metropolitan Police for a potential breach of the Local Government Finance Act 1992.

The council believes a member failed to make an appropriate declaration and voted inappropriately on the 2014/15 council budget at the full council meeting on March 4.

Section 106 of the 1992 Act prohibits members from voting on council tax setting, administration and enforcement if a council tax payment “becomes payable and remains unpaid” for two or more months.

Members must as soon as practicable after the commencement of the meeting disclose the fact that this section applies to them and shall not vote on any question with respect to the council tax.

All councillors were written to ahead of the meeting reminding them of their obligations under the 1992 Act.