Form of attachment of earnings order
- Contractor must use correct form for attachment of earnings orders Contractor
UK Statutory Instrument
1996
United Kingdom
The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996
At a glance
What's here
11 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Contractor 10
Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Contractors also bound by 178 other Acts (top 5 shown)
- The National Health Service (Personal Medical Services Agreements) Regulations 2015 2015 137 duties
- The National Health Service (General Medical Services Contracts) Regulations 2015 2015 134 duties
- Construction (Design and Management) Regulations 2015 2015 114 duties
- The National Health Service (General Medical Services Contracts) (Wales) Regulations 2023 2023 93 duties
- The Health and Personal Social Services (General Medical Services Contracts) Regulations (Northern Ireland) 2004 2004 87 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Notices and other documents
- Issue all demand notices and documents in the authority's name Contractor
Contents of demand notices—England
- Ensure tax demand notices comply with the 1993 Regulations Contractor
Contents of demand notices—Wales
- Ensure demand notices comply with Welsh tax regulations Contractor
Agreements as to payments etc.
- Enter agreements in the name of the local authority Contractor
Deduction of tax from payments of interest
- Deduct income tax from interest payments to ratepayers Contractor
Application for liability orders
- Ensure liability order applications are made in the authority's name Contractor
Enforcement
- Contractors must follow local authority rules when enforcing tax debts Contractor
Information
- Hold, protect and disclose information related to contracted tax functions Contractor
Assignment and sub-contracting
- Contractor must not subcontract council tax work without authorisation Contractor
Warrants of commitment
Other duties (1) — Crown / regulator
- Local authority must notify contractor before applying for warrant of commitment Local authority
Browse 65 other sections — procedural / definitional / commencement
Title, commencement and interpretation
Interpretation of Part
Functions of local authorities
Notices
Information about properties
Information from residents,
Information from public bodies
Inquiries as to dwellings
Assumptions as to dwellings
Notification of assumption and billing particulars
Information relating to exempt dwellings, etc.
Ascertaining entitlement to discounts
Ascertaining entitlement to reduced amounts
Demand notices and council tax payments
Cessation and adjustment of instalments
Failure to pay instalments
Payments: adjustments
Joint taxpayers' notice
Collection of penalties
Demand notices: final adjustment
Executors and administrators—council tax
Liability orders
Attachment of earnings
Attachment of allowances orders
Distress
Insolvency
Charging orders
Amendment of Regulations
Magistrates' courts
Interpretation of Part
Functions of local authorities
Notices
Information about properties
Personal and standard community charges: payments
Joint and several liability
Collection of penalties
Demand notices: final adjustment
Executors and administrators—community charges
Liability orders
Attachment of earnings
Distress
Insolvency
Charging orders
Amendment of Regulations
Form of attachment of earnings order
Magistrates' courts
Interpretation of Part
Functions of local authorities
Notices
Demand notices and payments of non-domestic rates
Cessation and adjustment of instalments
Failure to pay instalments
Demand notices: final adjustment
Payment of interest
Executors and administrators—non-domestic rates
Liability orders
Distress
Insolvency
Security for unpaid rates
Amendment of Regulations—magistrates' courts
Interpretation of Part
Conditions attaching to the exercise of functions
Demand notices: regulations as respects England
Demand notices: regulations as respects Wales
Appearance of authority in legal proceedings
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