http://www.legislation.gov.uk/id/uksi/1996/1880

http://www.legislation.gov.uk/uksi/1996/1880/article/38/made

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

Information

King's Printer of Acts of Parliament

2017-05-05

CONTRACTING OUT

This Order makes provision to enable a billing authority in relation to the council tax and non-domestic rates, and a local authority which has the functions of a charging authority in relation to community charges, to authorise another person, or that person’s employees, (a “contractor”) to exercise functions relating to the administration and enforcement of the council tax, community charges and non-domestic rates. The following local authorities are billing authorities and have the functions of a charging authority— the council of a district or London borough, the Common Council of the City of London, the Council of the Isles of Scilly, a county council which has the functions of a district council by virtue of an order under Part II of the Local Government Act 1992 making provision for local government changes in England, and, in relation to Wales, a county council or county borough council.

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

art. 1(3)

The Tribunals, Courts and Enforcement Act 2007 (Consequential, Transitional and Saving Provision) Order 2014

Sch.

para. 6(1)(a)

art. 3

art. 2(1)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

art. 12(a)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013

art. 2(4)(b)

art. 1(1)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

art. 12(b)(c)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013

art. 2(4)(c)

art. 1(1)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

art. 13A

13B

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013

art. 2(5)

art. 1(1)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

art. 13A

13B

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (Wales) Order 2013

art. 2(5)

art. 1(1)

PART IVCOMMUNITY CHARGES: CONTRACTING OUT

Demand notices: final adjustment38

Subject to article 73, an authority may authorise a contractor to determine whether the circumstances specified in regulation 26(1) arise with respect to the liability of any person to pay a community charge, and for the purposes of regulation 26 to exercise the functions of—

a

calculating the amount of a person’s liability in respect of the community charge as it has effect for a chargeable financial year or part of a chargeable financial year and adjusting the amounts required to be paid by that person;

b

preparing and serving a further notice stating the amount of such liability and the adjusted payments; and

c

repaying any overpayment, or crediting any overpayment against any subsequent liability of the person concerned to make a payment in respect of any community charge of the authority.