It is normally administered by the local authority in whose area the property being rented lies. In some circumstances, normally council tenants in "out of borough properties", some claimants may be required to obtain Housing Benefit from the borough that placed them. For those areas where there are two or more tier local government structure, Housing Benefit is administered by the district or borough council layer of local government. This is the council responsible for the billing of Council Tax. Additionally, local authorities in Great Britain, but not Northern Ireland, may contract out the administration of housing benefit to other local authorities, or to private companies.