Part I Council Tax: England and Wales

Chapter IV Precepts

Preliminary

39 Precepting and precepted authorities.

(1)

Each of the following is a major precepting authority for the purposes of this Part, namely—

(a)

a county council F1in England;

F2(aa)

the Greater London Authority;

F3(ab)

a mayoral combined authority, as defined by section 107A(8) of the Local Democracy, Economic Development and Construction Act 2009;

F4(b)

a police and crime commissioner;

(d)

a metropolitan county fire and civil defence authority;

F5(da)

a fire and rescue authority in England constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 or a scheme to which section 4 of that Act applies;

F6(db)

a fire and rescue authority created by an order under section 4A of that Act;

F7(e)

the London Fire and Civil Defence Authority; and

F8(f)

the Receiver for the Metropolitan Police District.

(2)

Each of the following is a local precepting authority for the purposes of this Part, namely—

(a)

the sub-treasurer of the Inner Temple;

(b)

the under-treasurer of the Middle Temple;

(c)

a parish or community council;

(d)

the chairman of a parish meeting; and

(e)

charter trustees.

(3)

A precept may only be issued to an appropriate billing authority.

(4)

If the whole or part of a billing authority’s area falls within a precepting authority’s area, it is an appropriate billing authority in relation to the precepting authority to the extent of the area which so falls.

F9(5)

In respect of the financial year beginning on 1st April 2000, and subsequent financial years, for the purposes of Chapter IV of this Part,

(a)

the Receiver for the Metropolitan Police District’s area shall be the area of the Inner London boroughs;

(b)

the Receiver shall only issue precepts to the councils of the Inner London boroughs.