# Income Tax Act 2007, Section 838: Local authorities and local authority associations


(1) A local authority in the United Kingdom is not liable to income tax in respect of its income.
(2) A local authority association in the United Kingdom is not liable to income tax in respect of its income.
(3) Tax is repayable as a result of subsection (1) or (2) only if a claim for repayment is made.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/838 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-838
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.