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Did you know we have a dedicated powers and duties tool?

Available to LG Inform Plus subscribers, it provides information on what current legislation gives English and Welsh councils the power to do and what it requires them to do in law. Advanced searching and filtering options make it easy to find specific powers and duties based on legislation, business function and keyword, and results are easily exported in commonly used formats.

Go to Powers and Duties

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Taxation - self employed persons contracted to local authority Duty

URI
http://id.esd.org.uk/duty/3121
Description
If a local authority contracts with a third party for a person to carry out work for it and that person would be considered to be an employee if engaged directly by the local authority then the local authority must treat that person as an employee for the purposes of tax and national insurance.
Modified
17 Oct 2023
Status
Live
is found in the following lists
requires
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