Section 999 — Income Tax Act 2007: Meaning of “local authority”

Meaning of “local authority” 999 1 In the Income Tax Acts “ local authority ”, in relation to England and Wales, means—

a a billing authority as defined in section 1(2) of the Local Government Finance Act 1992 (c. 14),

b a precepting authority as defined in section 69(1) of that Act , c a body with power to issue a levy (by virtue of regulations under section 74 of the Local Government Finance Act 1988 (c. 41)),

d a body with power to issue a special levy (by virtue of regulations under section 75 of that Act),

e a fire and rescue authority in Wales constituted by a scheme under section 2 of the Fire and Rescue Services Act 2004 (c. 21) or a scheme to which section 4 of that Act applies, ea a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 (asc 1),

f an authority with power to make or determine a rate, or g a residuary body established by order under section 22(1) of the Local Government Act 1992 (c. 19).

2 In the Income Tax Acts “ local authority ”, in relation to Scotland, means—

a a council constituted under section 2 of the Local Government etc (Scotland) Act 1994 (c. 39),

b a joint board or committee within the meaning of the Local Government (Scotland) Act 1973 (c. 65), or c an authority with power to requisition any sum from a council such as is mentioned in paragraph (a).

3 In the Income Tax Acts “ local authority ”, in relation to Northern Ireland, means a district council constituted under section 1 of the Local Government Act (Northern Ireland) 1972 (c. 9 (N.I.)).

4 In this section “ rate ” means a rate—

a whose proceeds are applicable for public local purposes, and b which is leviable by reference to the value of land or property.