Local Government (Financial Provisions) Act, 1997

Deduction by local authority of expenses from amounts of motor vehicle tax and other fees and duties.

11.—(1) A local authority may, for the purposes of defraying, in whole or in part, the expenses incurred by it in collecting the tax, duty or fee concerned, deduct from any amount of motor vehicle tax, driver licence duties or miscellaneous fees and duties (within the meaning of section 5 ) collected by it in a local financial year such an amount (if any) as is specified in, or determined in accordance with, a direction given by the Minister for the purposes of this subsection.

(2) A direction referred to in subsection (1) may provide that the amount concerned shall be determined in accordance with a specified formula or specified procedures.

(3) This section is subject to the provisions of section 7 .