Income Tax (Earnings and Pensions) Act 2003 section 61L

Meaning of "public authority"

Section 61L defines what counts as a "public authority" for the purposes of the off-payroll working rules that apply when workers provide their services to public sector bodies through intermediaries.

• A public authority includes any body listed under the Freedom of Information Act 2000 or the Freedom of Information (Scotland) Act 2002, and it is treated as a public authority for all its activities, even if not all of its information is covered by those Acts
• Specific parliamentary and assembly bodies are also included: the Corporate Officer of the House of Commons, the Corporate Officer of the House of Lords, the National Assembly for Wales Commission, the Northern Ireland Assembly Commission, and the Advanced Research and Invention Agency
• Any company connected with any of the above bodies is also treated as a public authority
• Primary healthcare providers are only treated as public authorities if they have a registered patient list or provide primary dental or general dental services — other types of primary healthcare provider are excluded