# Income Tax Act 2007, Section 999: Meaning of “local authority”

Extent: E+W+S+N.I.

(1) In the Income Tax Acts “local authority”, in relation to England and Wales, means—
(a) a billing authority as defined in section 1(2) of the Local Government Finance Act 1992 (c. 14),
(b) a precepting authority as defined in section 69(1) of that Act,
(c) a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c. 41)),
(d) a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),
(e) a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies,
(ea) a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),
(f) an authority with power to make or determine a rate, or
(g) a residuary body established by order under section 22(1) of the Local Government Act 1992 (c. 19).
(2) In the Income Tax Acts “local authority”, in relation to Scotland, means—
(a) a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),
(b) a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or
(c) an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).
(3) In the Income Tax Acts “local authority”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).
(4) In this section “rate” means a rate—
(a) whose proceeds are applicable for public local purposes, and
(b) which is leviable by reference to the value of land or property.

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/999 (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-999
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.