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

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2016, ISBN 9780111032589

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before the Scottish Parliament under section 74(4) of the Local Government Finance Act 1992, for approval by resolution of the Scottish Parliament.

Council Tax

Made 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 1992f1.

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.

Annotations to the whole text

Footnotes

f1

1992 c.14. The function of the Secretary of State under section 74(3) was transferred to the Scottish Ministers by the Scotland Act 1998 (c.46), section 53.

Contents

  1. 1Citation and commencement
  2. 2Substitution of proportion
  3. Signature
  4. Explanatory note

1Citation 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.

2Substitution of proportion

(1)

In section 74(1) of the Local Government Finance Act 1992f1, 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

Name

A member of the Scottish Government

St Andrew’s House,

Edinburgh

Date

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.