Regulation 2 Appointed day – council tax
12 January 2026 is the day appointed for the coming into force of the following provisions of the 2025 Act—
(a)
section 75 (variation of council tax for unoccupied dwellings),
(b)
section 76 (review of council tax arrears: joint and several liability),
(c)
section 78 (transfer of funds into housing revenue account).