Financial enforcement

Copyright © 2025 LexisNexis

STOP PRESS: This content is under review to assess the impact of The Equality Act 2010 (Amendment) Regulations 2023, updated Equality Act guidance or other guidance. For further details, see New Analysis: Equality Act 2010 to be amended from 1 January 2024 to preserve EU rights, LNB News 18/12/2023 79 and LNB News 19/12/2023 93.

There are four main sources of income for a local authority:

  1. •

    funding from central government grants

  2. •

    council tax—for further reading, see Practice Note: Council tax

  3. •

    retained business rates (national non-domestic rates NNDR)—for further reading, see Practice Note: National non-domestic rates—billing recovery, exemptions and reliefs

  4. •

    reserves, fees and charges for services provided

The mechanism for recovery of revenue depends upon how the liability arises. It can be either statutory or contractual.

  1. •

    statutory debt arises from specific revenue raising powers granted to all local authorities such as council tax or NNDR

  2. •

    contractual debts arising either from the local authorities commercial or residential activities such as rent arrears and service charge arrears for both residential and commercial properties and those arising from charges agreed

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Existing user? Sign-in TAKE A FREE TRIAL
Powered by Lexis+®
Latest Local Government News

Cabinet Office updates guidance on procurement oversight

The Cabinet Office has updated its guidance on procurement oversight under the Procurement Act 2023 (PA 2023). The updated version contains a small but important correction in paragraph four. The updated version refers to the powers under PA 2023, Pt 10 (Procurement Oversight), relating to compliance. It refers to new powers introduced under PA 2023 to issue recommendations to a contracting authority and to require progress reports on the implementation of those recommendations. This paragraph previously referred to the supplier in error.

DfE announces £53m children's homes funding and new regulatory powers

The Department for Education (DfE) has announced a £53m investment to create 200 new council-run children's home places, alongside new regulatory measures in the Children's Wellbeing and Schools Bill. The legislation will grant the Office for Standards in Education, Children's Services and Skills (Ofsted) powers to fine illegal homes and enable the Secretary of State to cap provider profits. The reforms include new financial transparency requirements for private providers and establishment of a market intervention advisory group to oversee implementation. Current data shows councils spend £440m annually on unregistered placements, with some individual placements exceeding £1m.

KCSIE 2025 guidance—what schools need to know

Local Government analysis: The new Keeping Children Safe in Education (KCSIE) 2025 guidance has landed with little fanfare or change. Schools and colleges, however, will need to be aware of updates to the Department for Education’s (DfE) statutory guidance on safeguarding children and safer recruitment. Dai Durbridge of Browne Jacobson LLP sets out four things that practitioners need to know, including on possible further updates, online safety, filtering and monitoring and alternative provision.

CMA launches consultation on £100m housebuilder commitments package

The Competition and Markets Authority (CMA) has launched a consultation on proposed commitments from seven major UK housebuilders following an investigation into anticompetitive information sharing. The commitments includes a £100m payment towards affordable housing programmes and new restrictions on sharing commercial data. The funding is intended to support the delivery of new homes for low-income households, first-time buyers, and vulnerable people. The housebuilders have also proposed legally binding commitments to prevent future anticompetitive conduct, including restrictions on information sharing and collaboration with industry bodies to develop compliance guidance. The consultation closes on 24 July 2025.

View Local Government by content type :  
News
Practice notes
Precedents
Q&As

Popular documents

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?The principal factor in determining council tax liability will be physical residence of the dwelling, rather than the status of ownership. This follows the hierarchy for council tax liability under

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?

If a property is held on trust, who has liability for council tax, the trustees or the beneficiary?The principal factor in determining council tax liability will be physical residence of the dwelling, rather than the status of ownership. This follows the hierarchy for council tax liability under

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companies

Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal

If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application