Dear Her Majesty's Courts and Tribunals Service,
Please confirm under FOIA who is authorised to collect Governent taxes excluding HMRC who do not collect or enforce local government tax.
What information you hold that confirms that Local Government council billing authorities are authorised by Central Government for council tax and business rates billing, collection and for the enforcement within the court system.
What level of court is authorised for the enforcement of government taxes by national council billing authorities, where a liability order has been made.
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