The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996
This Order makes provision to enable a billing authority in relation to the council tax and non-domestic rates, and a local authority which has the functions of a charging authority in relation to community charges, to authorise another person, or that person’s employees, (a “contractor”) to exercise functions relating to the administration and enforcement of the council tax, community charges and non-domestic rates. The following local authorities are billing authorities 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, a county council which has the functions of a district council by virtue of an order under Part II of the Local Government Act 1992 making provision for local government changes in England, and, in relation to Wales, a county council or county borough council.