The Local Authorities (Alteration of Requisite Calculations) (Wales) Regulations 2000
Precepting authorities are those which receive funding via the council tax but do not collect it themselves. A precepting authority sets a precept for the amount needed to finance that part of its spending not covered by central government grants, redistributed non-domestic rates and other income. This is collected through the council tax by billing authorities which in Wales are county and county borough councils. In Wales the police authorities are the only major precepting authorities.