Miscellaneous Collection

This collection largely comprises post-1850 books not falling within another named
collection. The collection covers Christian and Jewish theology, history, literatures and
sciences.
Limit of authority is the decisions that certain staff members can make in a business. This
includes exchanges and refunds. In certain situations, a staff member must confer with a
higher level of authority, before taking a decision.
LIMITATIONS OF AUTHORITY Authority includes the right to require actions of others.
Actions of others are directed by oralor written orders that are subject to general
LIMITATIONS of AUTHORITY. Orders must be lawful since subordinates are only required
toobey lawful orders (article 1132, Navy Regs).Orders must not be characterized by harsh
orerratic conduct or abusive language (article 1023,Navy Regs). Since authority is given only
to fulfillduties and responsibilities, only the authoritynecessary to complete the tasks
assigned can bedelegated; authority should never be delegatedbeyond the lowest level of
competence
Classification of income
Classification of income by source
Market Income

Earnings
o

Wages, salaries and commissions

Self-employment income

Farm

Non-farm

Investment income

Retirement pensions

Other income

(plus) Government transfers

Child tax benefits

o

Child tax benefits

Universal child care benefit

Canada Pension Plan (CPP)/Quebec Pension Plan (QPP) benefits

Old Age Security and Guaranteed Income Supplement/Spouse's Allowance

Employment Insurance benefits

Social assistance

Workers' compensation benefits

GST/HST

Provincial/territorial tax credits

Other government transfers

(equals) Total income

(minus) Income taxes
(equals) After-tax income
(minus) Non-discretionary expenses

Employment Insurance contributions

Canada Pension Plan/Quebec Pension Plan contributions

Registered pension plan contributions

Union dues and professional membership dues and malpractice liability insurance
premiums

Child care expenses incurred in order to hold a paid job

Support payments paid

Public health insurance premiums

Direct medical expenses, including private insurance premiums

(equals) Disposable income

Tax revenue refers to compulsory transfers to the central government for public purposes.
Certain compulsory transfers such as fines, penalties, and most social security contributions
are excluded. Refunds and corrections of erroneously collected tax revenue are treated as
negative revenue.
Income - general definition
Provides the definition of income.

Income is any money you or your partner get from any source, taxable or non-taxable. This
could include, but is not limited to, wages, salary, termination payment, bonus pay, holiday
pay, child support, maintenance payments, paid parental leave, interest from savings and
investments, dividends from shares, income from a family trust, farm or business, income
from boarders or rent, superannuation, overseas benefits and pensions, weekly accident
insurance payments, some scholarships, any indirect monetary benefits you get such as free
board or shares in a business, and any other income that you have or may deprive yourself
of.
Note: for Temporary Additional Support assistance the following are also considered income:
Student Allowances, the Living Costs component of the Student Loan, Working for Families
tax credits, all Work and Income benefits except Unsupported Childs Benefit and Orphans
Benefit.

Employment income: general earnings

Section 7(3) ITEPA 2003
In very many cases, a persons employment income will consist wholly or mainly of general
earnings (see EIM00510). General earnings are:

earnings as defined in Section 62 ITEPA 2003 (see EIM00515). This is the principal tax
charge on earnings from an office or employment. It normally takes precedence over any
other tax charge.
any amount that is treated as earnings by any other provision of the Act. There is a
list of those provisions at EIM00513.

An employee or office holder who is resident, ordinarily resident and domiciled in the United
Kingdom is taxed on the full amount of their general earnings for the tax year(Section 15
ITEPA 2003).
Government revenue is money received by a government. It is an important tool of
the fiscal policy of the government and is the opposite factor of government spending.
Revenues earned by the government are received from sources such as taxes levied on the
incomes and wealth accumulation of individuals and corporations and on the goods and
services produced, exports and imports, non-taxable sources such as government-owned
corporations' incomes, central bank revenue and capital receipts in the form of external
loans and debts from international financial institutions.

government income - income available to the government. Mutual fund that invests
most or all of its resources in government debt securities which are regarded as
without default risk but pay comparatively low interest rates.
Income Collection

The council collects income from individuals and businesses for a range of reasons. The main
types of income are:

Council Tax
Business Rates (National Non-Domestic Rates)
Council Housing Rents
Commercial Rents
Charges for Social Care Services
Parking Fines

We also collect a wide range of fees and charges for everything from Land Registry Searches to
Planning Applications and Licences.
The council has a duty to its citizens to collect all income to the best of its ability. If it did not,
this could result in higher increases in Council Tax or result in public services having to be cut or
reduced.
When collecting income, the council tries to be fair and appreciates that some people may
have difficulty in paying from time to time due to financial hardship or a variety of other
reasons. In particular, people who have a number of different debts outstanding with the
council may wish to have all of these taken into account when discussing with us how to pay
off their debts.
The attached document is a formal council policy which sets out the council's approach to
collecting income and how it will handle the recovery of overdue amounts (debts outstanding).
The aim of the policy is to distinguish between those who are having difficulty paying from
those who won't pay their bills. We aim to help people in difficulty, while we will use all of our
enforcement powers to deal with those who won't pay.
If you need help understanding this policy and how it might apply to you, please contact any of
the services to whom you owe money. Contact information is available on your bill and can also
be found on the council's web pages including Council Tax & Business Rates, Charges for Social
Care Services, Council Housing Rent, and Parking Tickets.