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HMRC internal manual

Company Taxation Manual

Particular bodies: local authorities: associations or groups of authorities

CTA10/S1131 defines ‘local authority association’.  Such an association must have as its primary object the furtherance of the general interests of local authorities.

It may be incorporated or unincorporated, but all the members must be local authorities, groups of local authorities or local authority associations (or be a representative of, or appointed by, one of these categories).

There has been much consolidation of local authority associations.  An example is the Local Government Association set up in April 1977 to represent all local authorities in England and Wales.

Where a body first makes a claim that it is a local authority association it should be asked to confirm that all its members fall into the categories listed above and to provide details of its objects and any other information which it considers may support the claim.  It should also be asked to provide a copy of its most recent accounts, if available.

CTIS (Technical) should be consulted and will decide whether the body can be accepted as a local authority association.