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The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013

S.I. 2013/502 · Made 6 March 2013

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Contracting Out, England

Made 6th March 2013

Coming into force in accordance with article 1(1)

The Secretary of State makes the following Order in exercise of the powers conferred by sections 69(4) and 70(2) and (4) of the Deregulation and Contracting Out Act 1994f1.

In accordance with section 70(3) of that Act, the Secretary of State has consulted such representatives of local government as appear to him to be appropriate.

In accordance with section 77(2) of that Act, a draft of this instrument has been laid before and approved by a resolution of each House of Parliament.

Annotations to the whole text

Footnotes

f1

1994 c. 40.

Contents

  1. 1Citation, commencement and application
  2. 2Amendment of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996
  3. Signature
  4. Explanatory note

1Citation, commencement and application

(1)

This Order may be cited as the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (England) Order 2013 and shall come into force on the day after the day on which it is made.

(2)

This Order applies in relation to England only.

2Amendment of the Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

(1)

The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996f1 is amended as follows.

(2)

In article 2(1) (interpretation)—

(a)

after the definition of “authority” insert—

  • ““council tax reduction scheme” means a scheme made under section 13A(2) of the Act;

  • “Default Scheme” means the scheme prescribed by the Council Tax Reduction Schemes (Default Scheme) (England) Regulations 2012f2;

  • “the Detection of Fraud Regulations” means the Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (England) Regulations 2013f3;”.

(3)

In article 3 (functions of local authorities) for “and the Regulations” substitute “, the Regulations, a council tax reduction scheme, the Default Scheme and the Detection of Fraud Regulations”.

(4)

In article 12 (ascertaining entitlement to discounts)—

(a)

in the heading after “discounts” add “and liability to premiums”

(b)

for sub-paragraph (a) substitute—

“(a)

take such steps as the contractor considers reasonable to ascertain whether that amount is subject to any discount or premium and, if so, the amount of that discount or premium;”;

(c)

in sub-paragraphs (b) and (c) after “subject to a discount” insert “or premium” in each place where the words occur.

(5)

After article 13 (ascertaining entitlement to reduced amounts) insert—

“Notification of decision on council tax reduction

13A.

An authority may authorise a contractor to exercise the function of giving notification of a decision under—

(a)

its council tax reduction schemef4;

(b)

paragraph 117 of the Default Scheme.

Payment of a reduction

13B.

An authority may authorise a contractor to exercise the function of determining whether a payment should be made and the function of making a payment under—

(a)

its council tax reduction schemef5;

(b)

paragraph 118 of the Default Scheme.”.

(6)

In article 19 (collection of penalties)—

(a)

in paragraph (1) after “(Penalties)” insert “or under any of regulations 11 to 13 of the Detection of Fraud Regulations”;

(b)

in paragraph (2) after “the Act” insert “or under regulation 12 or 13 of the Detection of Fraud Regulations”.

Signature

Signed by authority of the Secretary of State for Communities and Local Government

Brandon Lewis

Parliamentary Under Secretary of State

Department for Communities and Local Government

6th March 2013

Explanatory note

(This note is not part of the Order)

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. 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

This 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.

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