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

Explanatory Note

(This note is not part of the Order)

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 exercise by a contractor of the functions described in Part II (council tax), Part IV (community charges) and Part VI (non-domestic rating) of the Order is subject to the conditions specified in Part VIII, including, in particular—

(a) in article 71, requirements relating to the holding and use of information obtained by the contractor in the course of exercising functions which he has been authorised to exercise; and

(b) in article 72, a requirement that a contractor shall not appoint any other person to exercise any function which he has been authorised to exercise, unless that person has also been authorised to exercise the function concerned.