UK Statutory Instrument SI 1996/1880 United Kingdom

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

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Contractor10

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Contractor — also bound by 173 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art029 Form of attachment of earnings order Regulated
  • Contractor must use correct form for attachment of earnings ordersContractor
s.art064 Notices and other documents Regulated
  • Issue all demand notices and documents in the authority's nameContractor
s.art065 Contents of demand notices—England Regulated
  • Ensure tax demand notices comply with the 1993 RegulationsContractor
s.art066 Contents of demand notices—Wales Regulated
  • Ensure demand notices comply with Welsh tax regulationsContractor
s.art067 Agreements as to payments etc. Regulated
  • Enter agreements in the name of the local authorityContractor
s.art068 Deduction of tax from payments of interest Regulated
  • Deduct income tax from interest payments to ratepayersContractor
s.art069 Application for liability orders Regulated
  • Ensure liability order applications are made in the authority's nameContractor
s.art070 Enforcement Regulated
  • Contractors must follow local authority rules when enforcing tax debtsContractor
s.art071 Information Regulated
  • Hold, protect and disclose information related to contracted tax functionsContractor
s.art072 Assignment and sub-contracting Regulated
  • Contractor must not subcontract council tax work without authorisationContractor
s.art073 Warrants of commitment Regulated
Other duties (1) — Crown / regulator
  • Local authority must notify contractor before applying for warrant of commitmentLocal authority
65 other provisions — procedural and definitional
s.art001 Title, commencement and interpretation
s.art002 Interpretation of Part
s.art003 Functions of local authorities
s.art004 Notices
s.art005 Information about properties
s.art006 Information from residents,
s.art007 Information from public bodies
s.art008 Inquiries as to dwellings
s.art009 Assumptions as to dwellings
s.art010 Notification of assumption and billing particulars
s.art011 Information relating to exempt dwellings, etc.
s.art012 Ascertaining entitlement to discounts
s.art013 Ascertaining entitlement to reduced amounts
s.art014 Demand notices and council tax payments
s.art015 Cessation and adjustment of instalments
s.art016 Failure to pay instalments
s.art017 Payments: adjustments
s.art018 Joint taxpayers' notice
s.art019 Collection of penalties
s.art020 Demand notices: final adjustment
s.art021 Executors and administrators—council tax
s.art022 Liability orders
s.art023 Attachment of earnings
s.art024 Attachment of allowances orders
s.art025 Distress
s.art026 Insolvency
s.art027 Charging orders
s.art028 Amendment of Regulations
s.art030 Magistrates' courts
s.art031 Interpretation of Part
s.art032 Functions of local authorities
s.art033 Notices
s.art034 Information about properties
s.art035 Personal and standard community charges: payments
s.art036 Joint and several liability
s.art037 Collection of penalties
s.art038 Demand notices: final adjustment
s.art039 Executors and administrators—community charges
s.art040 Liability orders
s.art041 Attachment of earnings
s.art042 Distress
s.art043 Insolvency
s.art044 Charging orders
s.art045 Amendment of Regulations
s.art046 Form of attachment of earnings order
s.art047 Magistrates' courts
s.art048 Interpretation of Part
s.art049 Functions of local authorities
s.art050 Notices
s.art051 Demand notices and payments of non-domestic rates
s.art052 Cessation and adjustment of instalments
s.art053 Failure to pay instalments
s.art054 Demand notices: final adjustment
s.art055 Payment of interest
s.art056 Executors and administrators—non-domestic rates
s.art057 Liability orders
s.art058 Distress
s.art059 Insolvency
s.art060 Security for unpaid rates
s.art061 Amendment of Regulations—magistrates' courts
s.art062 Interpretation of Part
s.art063 Conditions attaching to the exercise of functions
s.art074 Demand notices: regulations as respects England
s.art075 Demand notices: regulations as respects Wales
s.art076 Appearance of authority in legal proceedings

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.