Income Tax Act 2007 section 999

Meaning of "local authority"

Section 999 defines the term "local authority" as used throughout the Income Tax Acts, providing separate definitions for England and Wales, Scotland, and Northern Ireland.

• In England and Wales, "local authority" covers billing authorities, precepting authorities, bodies with levy or special levy powers, Welsh fire and rescue authorities, Welsh corporate joint committees, rate-setting authorities, and residuary bodies.
• In Scotland, "local authority" means a council constituted under the Local Government etc (Scotland) Act 1994, a joint board or committee under the Local Government (Scotland) Act 1973, or any authority that can requisition sums from such a council.
• In Northern Ireland, "local authority" means a district council constituted under the Local Government Act (Northern Ireland) 1972.
• A "rate" for these purposes is one whose proceeds serve public local purposes and which is calculated by reference to the value of land or property.