# The Council Tax (Substitution of Proportion) (Scotland) Order 2016

S.S.I. 2016/368 · made 8 November 2016

The Local Government Finance Act 1992 (“the 1992 Act”) provides for council tax to be payable in respect of a dwelling in Scotland by reference to which of the 8 valuation bands the dwelling falls within. Section 74(1) of that Act specifies a proportion which serves to determine the relationship between council tax levels for dwellings in the different bands within each local authority’s area. This Order substitutes a new proportion for the purposes of section 74(1). The proportion is changed for the first time since being set by the 1992 Act and the new proportion will have effect from financial year 2017-18 onwards.

Made under: Local Government Finance Act 1992 (Section 74)

PDFs: Printed copy https://openlegislation.uk/council-tax-substitution-of-proportion-scotland-order-2016/pdf/ssi_20160368_en.pdf; Policy Note https://openlegislation.uk/council-tax-substitution-of-proportion-scotland-order-2016/pdf/ssipn_20160368_en.pdf

## Introductory text

Council Tax
Made 8th November 2016
Coming into force 1st April 2017
The Scottish Ministers make the following Order in exercise of the powers conferred by section 74(3) of the Local Government Finance Act 1992.
In accordance with section 74(4) of that Act, a draft of this Order has been laid before and approved by resolution of the Scottish Parliament.

## 1 Citation and commencement

This Order may be cited as the Council Tax (Substitution of Proportion) (Scotland) Order 2016 and comes into force on 1st April 2017.

## 2 Substitution of proportion

(1) In section 74(1) of the Local Government Finance Act 1992, for the words after “proportion—” substitute—
“240: 280: 320: 360: 473: 585: 705: 882
where
240 is for dwellings listed in valuation band A, 280 is for dwellings listed in valuation band B, and so on.”.
(2) The substitution made by paragraph (1) has effect as regards financial years beginning on or after 1st April 2017.

## Signature

DEREK MACKAY
A member of the Scottish Government
St Andrew’s House,
Edinburgh
8th November 2016

## Explanatory note

(This note is not part of the Order)
The Local Government Finance Act 1992 (“the 1992 Act”) provides for council tax to be payable in respect of a dwelling in Scotland by reference to which of the 8 valuation bands the dwelling falls within. Section 74(1) of that Act specifies a proportion which serves to determine the relationship between council tax levels for dwellings in the different bands within each local authority’s area. This Order substitutes a new proportion for the purposes of section 74(1). The proportion is changed for the first time since being set by the 1992 Act and the new proportion will have effect from financial year 2017-18 onwards.
The new proportion has the effect of increasing the levels of tax payable for dwellings in the higher 4 bands (E to H) relative to that payable for dwellings in the lower 4 bands.

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Source: https://www.legislation.gov.uk/ssi/2016/368 (the official version)
Page: https://openlegislation.uk/council-tax-substitution-of-proportion-scotland-order-2016
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.