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Part IE+W Council Tax: England and Wales

Modifications etc. (not altering text)

C1Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).

C2Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.

C3Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4

Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3

Chapter IVE+W Precepts

Modifications etc. (not altering text)

C6Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)

Pt. I Ch. IV amended (28.11.1994) by S.I. 1994/2825, reg. 49

Pt. I Ch. IV (ss. 39-52) excluded (1.8.1996) by S.I. 1996/1748, reg. 6(2)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1771, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1772, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1773, art. 4(3)(b)(i)

Pt. I Ch. IV (ss. 39-52) restricted (12.7.1995) by S.I. 1995/1774, art. 4(3)(b)(i)

C7Pt. 1 Chs. 4, 4ZA: power to modify conferred by 2009 c. 20, s. 107G(3) (as inserted (E.W.) (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(3), 25(2))

C8Pt. 1 Chs. 4, 4ZA applied (with modifications) (27.4.2017) by The Combined Authorities (Finance) Order 2017 (S.I. 2017/611), arts. 1, 4(1)(2)(a), Sch.

C9Pt. 1 Ch. 4: power to amend conferred (26.12.2023) by Levelling-up and Regeneration Act 2023 (c. 55), ss. 41(3), 255(2)(c) (with s. 247)

PreliminaryE+W

39 Precepting and precepted authorities.E+W

(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(ac)a mayoral CCA, as defined by section 27(8) of the Levelling-up and Regeneration Act 2023 (mayoral combined county authorities);]

[F5(b)a police and crime commissioner;]

(d)a metropolitan county fire and civil defence authority;

[F6(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;]

[F7(db)a fire and rescue authority created by an order under section 4A of that Act;]

[F8(e)the London Fire and Civil Defence Authority; and]

[F9(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.

[F10(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.]

Textual Amendments

F1Words in s. 39(1)(a) inserted (3.4.1995 subject to art. 6(2) to (5) of the commencing S.I.) by 1994 c. 19, s. 35(6) (with ss. 54(5)(7), 55(5), Sch. 17 para. 22(1), 23(2)); S.I. 1995/852, art. 6(1)

F2S. 39(1)(aa) inserted (12.1.2000 subject to transitional provisions in Sch. 1 Table 1 of the commencing S.I.) by 1999 c. 29, s. 82(2) (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2

F3S. 39(1)(ab) inserted (28.1.2016 for specified purposes, 28.3.2016 in so far as not already in force) by Cities and Local Government Devolution Act 2016 (c. 1), ss. 5(1), 25(2)

F6S. 39(1)(da) substituted (1.10.2004 for E. and 10.11.2004 for W.) by Fire and Rescue Services Act 2004 (c. 21), ss. 53, 61, Sch. 1 para. 81; S.I. 2004/2304, art. 2(2); S.I. 2004/2917, art. 2

F7S. 39(1)(db) inserted (31.1.2017 for specified purposes, 3.4.2017 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 1 para. 71(2); S.I. 2017/399, reg. 2, Sch. para. 38

F8S. 39(1)(e) repealed (12.1.2000 in so far as it relates to the exercise of certain functions) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 1999/3434, art. 2, Sch. 2 Table 1

F9S. 39(1)(f) repealed (1.1.2001) by 1999 c. 29, ss. 82(3), 423, Sch. 34 Pt. I (with Sch. 12 para. 9(1)); S.I. 2000/3379, art. 2 (with art. 3)

F10S. 39(5) added (12.1.2000) by S.I. 1999/3435, art. 5

Modifications etc. (not altering text)

C10Pt. I Chs. III-IV (ss. 30-52) modified (E.) (1.2.1993) by S.I. 1993/22, art. 4(2)