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

Information from residents, etc.

6.  An authority may authorise a contractor to exercise the functions of—

(a)requesting the person who appears to be the resident, owner or managing agent of a particular dwelling to supply information for the purposes of identifying the person who is liable to pay council tax in relation to the dwelling;

(b)specifying in the request the form in which the information is to be supplied; and

(c)identifying the person who is, or is in its opinion, liable (whether solely or jointly and severally) to pay council tax in relation to the dwelling.