The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) (Amendment) (Wales) Order 2014
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. County councils and county borough councils are billing authorities in Wales and have the functions of a charging authority.