Brentwood Borough Council

Brentwood Borough Council

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Brentwood Borough Council

FOI 13129

LGFA1992 Council Tax BillingAuthority


The following legislation states that a billing authority in relation to England is a district council and not a borough council.

Please provide under the FOIA the full name of the billing authority for your Borough Council which is not a district council.

1 Council tax in respect of dwellings.

(1) As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax , which shall be payable in respect of dwellings situated in its area.

(2) In this Part 'billing authority' means- ?(a) In relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and ?(b) In relation to Wales, a county council or county borough council.


Thank you for your request under the Freedom of Information Act.

Brentwood Borough Council is a district council and billing authority permitted by the Local Government Act 1972 to use the style 'Borough' in its name.