{
  "url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-amendment-england-order-2013/note",
  "json_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-amendment-england-order-2013/note.json",
  "legislation": "uksi/2013/502",
  "legislation_title": "The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013",
  "legislation_url": "https://openlegislation.uk/local-authorities-contracting-out-of-tax-billing-collection-and-enforcement-functions-amendment-england-order-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThe 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. The following local authorities are billing authorities in England and have the functions of a charging authority— the council of a district or London borough, the Common Council of the City of London, the Council of the Isles of Scilly and a county council which has the functions of a district council by virtue of an order under Part 2 of the Local Government Act 1992 making provision for local government changes in England\nThis Order amends the 1996 Order so as to make provision to enable a billing authority to authorise additional functions relating to council tax which may be exercised by a contractor. Those functions are the function of giving notification of a decision about an application for a reduction of council tax, the function of payment of a reduction, the function of ascertaining liability to a premium and the function of collection of penalties under the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013.\nAn impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/502/note",
    "retrieved_at": "2026-10-29T01:02:05.454793+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}