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CIPFA NW AUDIT RISK & GOVERNANCE GROUP

CIPFA NW AUDIT RISK & GOVERNANCE GROUP. LICENSING A Guide for Internal Audit. Fees for Licences. CIPFA NW Audit Group. LICENCE FEES. Most Licences attract a fee (notable exception – Caravan Site Licence) Different fee regimes: A set statutory fee (e.g. Licensing Act 2003)

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CIPFA NW AUDIT RISK & GOVERNANCE GROUP

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  1. CIPFA NW AUDIT RISK & GOVERNANCE GROUP LICENSING A Guide for Internal Audit

  2. Fees for Licences CIPFA NW Audit Group

  3. LICENCE FEES • Most Licences attract a fee (notable exception – Caravan Site Licence) • Different fee regimes: • A set statutory fee (e.g. Licensing Act 2003) • A set statutory fee that can be overridden by the Council (e.g. Hackney Carriage and Private Hire Licenses under LG(MP)A 1976) • A set maximum fee allowing local variation to achieve cost recovery (e.g. Gambling Act 2005) • Prescribed Costs to be Recovered (e.g. Hackney Carriage and Private Hire Licenses under LG (MP)A 1976) • A reasonable fee to be set by the Council

  4. Fees Generally • Cannot use Licence Fees to raise revenue generally • Must carry forward surplus or deficit • 3 year cycle • Different fees – cannot “lump” all licence fees together • Each charging regime must be separately account for • Must be able to justify fee levied

  5. “Grant” or “Application” • Is the fee payable on application or grant? • If the latter, must refund (or not levy) if application is unsuccessful

  6. Challenges to Fees 1 • Judicial Review of the Council Decision based on either – • Ultra vires (no power to levy a particular fee, or fees used to raise revenue unlawfully), or • Wednesbury (unreasonable, irrational)

  7. Challenges to Fees 2 • Can challenge via the District Auditor and the Council Accounts • Guildford Borough Council in relation to HC and PH fees – 3 complaints • That the council had no properly advertised that it was going to charge fees of more than £25 • That the council did not keep proper records of costs and fees for each type of licence • That fees were in excess of costs

  8. What is recoverable? • Local Government (Miscellaneous Provisions)Act 1976 • Ensure adoption • Drivers S53 “Issue & Administration” • Vehicles & Operators S70 “vehicle inspections, HC stands, Administration, Control and Supervision

  9. Drivers • Issue – • The action of supplying or distributing an item for use, sale, or official purposes • Administration – • The arrangements and tasks needed to control the operation of a plan or organisation

  10. Issue & Administration • Determination of Application • Application form – fee, processing, photographs • Medical – verification with GP’s • CRB – checking documents, courier costs etc. • Panel Hearings – reports, member services, Councillors, legal • Computer Inputting • DVLA mandate • Production of paper licenses and badges • Court Appeals

  11. Vehicles • Inspections of hackney carriage and private hire vehicles; grant or renewal • The reasonable cost of providing hackney carriage stands • Any reasonable administrative or other costs in connection with the foregoing and with the control and supervision of hackney carriages and private hire vehicles • vehicle and operator fees over £25 must be advertised – 28 day consultation

  12. Setting Fees

  13. Accounting

  14. QUESTIONS Lynn Anders Business Advisor Knowsley Solutions 0151 443 3658 lynn.anders@knowsley.gov.uk CIPFA NW Audit Group

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