Explanatory note

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996 (“the 1996 Order”) makes provision to enable a billing authority in relation to council tax to authorise another person, or that person’s employees, (a “contractor”) to exercise functions relating to the administration and enforcement of council tax. County Councils and County Borough Councils are billing authorities in Wales and have the functions of a charging authority.

This Order amends the 1996 Order so as to make provision to enable billing authorities in Wales to authorise contractors to exercise additional functions relating to council tax. Those additional functions are; giving notification of a decision about an application for a reduction of council tax; payment of a reduction; and collection of penalties under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013.

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.