OpenLegislation

Local Government Finance Act 1992

1992 c. 14 · Enacted 6 March 1992 · Extends to England, Wales and Scotland

Not fully up to date. 40 changes made by later legislation have not yet been written into this text, which is revised to 29 June 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 13(7)words insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(d)
s. 13(8)(a)words insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(e)(i)
Sch. 1BomittedLocal Government Finance (Wales) Act 2024 s. 19(7)
s. 66(2)(bza)insertedLocal Government Finance (Wales) Act 2024 s. 19(6)
s. 33(1A)(iii)omittedLocal Government Finance (Wales) Act 2024 s. 19(5)(b)
s. 33(1)words omittedLocal Government Finance (Wales) Act 2024 s. 19(5)(a)
s. 32(12)(c)omittedLocal Government Finance (Wales) Act 2024 s. 19(4)(b)
s. 32(3)(a)words omittedLocal Government Finance (Wales) Act 2024 s. 19(4)(a)
s. 13A(9)words omittedLocal Government Finance (Wales) Act 2024 s. 19(3)(c)
s. 13A(8)omittedLocal Government Finance (Wales) Act 2024 s. 19(3)(b)
s. 13A(5)omittedLocal Government Finance (Wales) Act 2024 s. 19(3)(b)
s. 13A(4)omittedLocal Government Finance (Wales) Act 2024 s. 19(3)(b)
s. 13A(1)(c)words substitutedLocal Government Finance (Wales) Act 2024 s. 19(3)(a)(ii)
s. 13A(1)(b)omittedLocal Government Finance (Wales) Act 2024 s. 19(3)(a)(i)
s. 13(11)(12)insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(f)
s. 13(8)(ba)(bb)insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(e)(ii)
s. 13(1)words insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(a)
s. 13(3)words substitutedLocal Government Finance (Wales) Act 2024 s. 19(2)(b)
s. 13(4)words insertedLocal Government Finance (Wales) Act 2024 s. 19(2)(c)
Sch. 8 para. 3(2)words repealedLocal Government etc. (Scotland) Act 1994 Sch. 14
Sch. 8 para. 4(2)words repealedLocal Government etc. (Scotland) Act 1994 Sch. 14
Sch. 4 para. 6(2)(b)words repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 4 para. 6(1)words repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 4 para. 12(1)(d)words substitutedWelfare Reform Act 2009 Sch. 2 para. 4(b)
Sch. 4 para. 12(1)(b)words substitutedWelfare Reform Act 2009 Sch. 2 para. 4(a)
Sch. 8 para. 6(2)(b)words repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
Sch. 8 para. 6(1)words repealedWelfare Reform Act 2009 Sch. 7 Pt. 1
s. 6(2)(ea)insertedLocal Government Finance Act 2012 s. 13(1)
s. 6(2)(e)word omittedLocal Government Finance Act 2012 s. 13(1)
Sch. 8 para. 6(2)(b)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 8 para. 6(1)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 4 para. 12(1)(d)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 4 para. 12(1)(b)repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 4 para. 6(1)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
Sch. 4 para. 6(2)(b)words repealedWelfare Reform Act 2012 Sch. 14 Pt. 1
s. 40(11)(a)omittedEnglish Devolution and Community Empowerment Act 2026 s. 12(1)(a)
s. 40(11)(b)words substitutedEnglish Devolution and Community Empowerment Act 2026 s. 12(1)(b)
s. 40(12)(a)omittedEnglish Devolution and Community Empowerment Act 2026 s. 12(1)(c)
s. 40(12)(b)words substitutedEnglish Devolution and Community Empowerment Act 2026 s. 12(1)(d)
Pt. 1 Ch. 4 4ZAamendment to earlier affecting provision S.I. 2017/611 Sch.English Devolution and Community Empowerment Act 2026 (Precepts) 2026 reg. 2(7)

An Act to provide for certain local authorities to levy and collect a new tax, to be called council tax; to abolish community charges; to make further provision with respect to local government finance (including provision with respect to certain grants by local authorities); and for connected purposes.

[6th March 1992]

C1C2Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C3C4C5

Annotations to the whole text

Modifications

C1

Act modified (W.) (1.12.2004) byThe Council Tax (Transitional Arrangements) (Wales) Regulations 2004 (S.I. 2004/3142), reg. 5

C2

Act: transfer of functions (W.) (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1

C3

Act applied (with modifications) (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), reg. 15, Sch. 2 (as amended (25.1.2012) by The Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 (S.I. 2012/20), regs. 1(2), 6, 10, Sch. 1 and as amended (2.1.2019) by The Local Government (Structural and Boundary Changes) (Amendment) Regulations 2018 (S.I. 2018/1296), reg. 9)

C4

Act applied (with modifications) (1.10.2010) by The Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) (No. 2) Regulations 2010 (S.I. 2010/1907), reg. 16(2)(c), Sch. 2

C5

Act modified (E.W.) (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), reg. 18(2)(a) (with reg. 1(2)(3))

Contents

  1. Part I: Council Tax: England and Wales
  2. Chapter I: Main provisions
  3. Preliminary
  4. 1Council tax in respect of dwellings.
  5. 2Liability to tax determined on a daily basis.
  6. Chargeable dwellings
  7. 3Meaning of “dwelling".
  8. 4Dwellings chargeable to council tax.
  9. 5Different amounts for dwellings in different valuation bands.
  10. Liability to tax
  11. 6Persons liable to pay council tax.
  12. 7Liability in respect of caravans and boats.
  13. 8Liability in prescribed cases.
  14. 9Liability of spouses.
  15. Amounts of tax payable
  16. 10Basic amounts payable.
  17. 11Discounts : England.
  18. 11ADiscounts: special provision for England
  19. 11BHigher amount for long-term empty dwellings: England
  20. 11CHigher amount for dwellings occupied periodically: England
  21. 11DSection 11C: regulations
  22. 11EDiscounts: Wales
  23. 11FDiscounts: Wales (less discount or no discount)
  24. 12Discounts: special provision for Wales. Repealed
  25. 12AHigher amount for long-term empty dwellings: Wales
  26. 12BHigher amount for dwellings occupied periodically: Wales
  27. 13Reduced amounts.
  28. 13AReductions by billing authority
  29. 13BTransitional arrangements
  30. Administration and appeals
  31. 14Administration, penalties and enforcement.
  32. 14ARegulations about powers to require information
  33. 14BRegulations about offences
  34. 14CRegulations about penalties
  35. 14DSections 14A to 14C: supplementary
  36. 15Valuation tribunals.
  37. 16Appeals: general.
  38. Miscellaneous
  39. 17Completion of new dwellings.
  40. 18Death of persons liable.
  41. 19Exclusion of Crown exemption in certain cases.
  42. Chapter II: Valuation Lists
  43. Preliminary
  44. 20Listing officers.
  45. The lists
  46. 21Valuations for purposes of lists.
  47. 22Compilation and maintenance of lists.
  48. 22AAmalgamated valuation lists for Welsh billing authorities.
  49. 22BCompilation and maintenance of new lists
  50. 23Contents of lists.
  51. 24Alteration of lists.
  52. 25Compilation and maintenance of new lists. Repealed
  53. Supplemental
  54. 25APowers of entry: England
  55. 26Powers of entry: Wales
  56. 27Information about properties.
  57. 28Information about lists.
  58. 29Information about proposals and appeals.
  59. Chapter III: Setting of Council Tax
  60. Setting of amounts
  61. 30Amounts for different categories of dwellings.
  62. 31Substituted amounts.
  63. The requisite calculations
  64. 31ACalculation of council tax requirement by authorities in England
  65. 31BCalculation of basic amount of tax by authorities in England
  66. 32Calculation of budget requirement by authorities in Wales.
  67. 33Calculation of basic amount of tax by authorities in Wales.
  68. 34Additional calculations where special items relate to part only of area.
  69. 35Special items for purposes of section 34.
  70. 36Calculation of tax for different valuation bands.
  71. 36ASubstitute calculations: England
  72. 37Substitute calculations.
  73. Supplemental
  74. 38Information for purposes of Chapter III.
  75. Chapter IV: Precepts
  76. Preliminary
  77. 39Precepting and precepted authorities.
  78. Issue of precepts
  79. 40Issue of precepts by major precepting authorities.
  80. 41Issue of precepts by local precepting authorities.
  81. 42Substituted precepts.
  82. Calculations by major precepting authorities
  83. 42ACalculation of council tax requirement by authorities in England
  84. 42BCalculation of basic amount of tax by authorities in England
  85. 43Calculation of budget requirement by authorities in Wales.
  86. 44Calculation of basic amount of tax by authorities in Wales .
  87. 45Additional calculations where special items relate to part only of area.
  88. 46Special items for purposes of section 45.
  89. 47Calculation of tax for different valuation bands.
  90. 48Calculation of amount payable by each billing authority.
  91. 49Substitute calculations.
  92. Calculations by local precepting authorities
  93. 49ACalculation of council tax requirement by authorities in England
  94. 49BSubstitute calculations
  95. 50Calculation of budget requirement by authorities in Wales .
  96. 51Substitute calculations.
  97. Supplemental
  98. 52Information for purposes of Chapter IV.
  99. Chapter IVZA: Referendums relating to council tax increases
  100. Interpretation of Chapter
  101. 52ZAInterpretation of Chapter
  102. Determination of whether increase excessive
  103. 52ZBDuty to determine whether council tax excessive
  104. 52ZCDetermination of whether increase is excessive
  105. 52ZDApproval of principles
  106. 52ZEAlternative notional amounts
  107. Excessive increase in council tax by billing authority
  108. 52ZFBilling authority's duty to make substitute calculations
  109. 52ZGArrangements for referendum
  110. 52ZHEffect of referendum
  111. 52ZIFailure to hold referendum
  112. Excessive increase in council tax by precepting authority
  113. 52ZJMajor precepting authority's duty to make substitute calculations
  114. 52ZKMajor precepting authority's duty to notify appropriate billing authorities
  115. 52ZLLocal precepting authority's duty to make substitute calculations
  116. 52ZMLocal precepting authority's duty to notify appropriate billing authority
  117. 52ZNArrangements for referendum
  118. 52ZOEffect of referendum
  119. 52ZPFailure to hold referendum
  120. Regulations about referendums
  121. 52ZQRegulations about referendums
  122. Directions that referendum provisions are not to apply
  123. 52ZRDirection that referendum provisions are not to apply
  124. 52ZSDirections to billing authorities
  125. 52ZTDirections to major precepting authorities
  126. 52ZUDirections to the Greater London Authority
  127. 52ZVDirections to local precepting authorities
  128. 52ZWFurther provisions about directions
  129. Meaning of basic amount of council tax
  130. 52ZXMeaning of relevant basic amount of council tax
  131. 52ZYInformation for purposes of Chapter 4ZA
  132. Chapter IVA: LIMITATION OF COUNCIL TAX AND PRECEPTS
  133. Introduction
  134. 52AInterpretation.
  135. Designation or nomination
  136. 52BPower to designate or nominate authorities.
  137. 52CAlternative notional amounts.
  138. 52DDesignation or nomination.
  139. Designation for year under consideration
  140. 52EDesignation.
  141. 52FChallenge of maximum amount.
  142. 52GAcceptance of maximum amount.
  143. 52HNo challenge or acceptance.
  144. 52IDuty of designated billing authority.
  145. 52JDuty of designated precepting authority.
  146. 52KFailure to substitute.
  147. Nomination
  148. 52LNomination.
  149. 52MDesignation after nomination.
  150. 52NNo designation after nomination.
  151. Designation after previous designation
  152. 52PDesignation after previous designation.
  153. Position after designation under section 52M or 52P
  154. 52QChallenge of maximum amount.
  155. 52RAcceptance of maximum amount.
  156. 52SNo challenge or acceptance.
  157. 52TDuty of designated billing authority.
  158. 52UDuty of designated precepting authority.
  159. 52VFailure to make or substitute calculations.
  160. Supplemental
  161. 52WMeaning of budget requirement.
  162. 52XCalculations to be net of precepts.
  163. 52YInformation for purposes of Chapter IVA.
  164. 52ZSeparate administration in England and Wales. Repealed
  165. Chapter V
  166. Preliminary Repealed
  167. 53Authorities subject to designation. Repealed
  168. Designation Repealed
  169. 54Power to designate authorities. Repealed
  170. 55Special transitional provisions. Repealed
  171. 56Designation of authorities. Repealed
  172. Maximum amounts Repealed
  173. 57Challenge of maximum amount. Repealed
  174. 58Acceptance of maximum amount. Repealed
  175. 59No challenge or acceptance. Repealed
  176. Substitute calculations Repealed
  177. 60Duty of designated billing authority. Repealed
  178. 61Duty of designated precepting authority. Repealed
  179. 62Failure to substitute. Repealed
  180. Supplemental Repealed
  181. 63Separate administration in England and Wales. Repealed
  182. 64Information for purposes of Chapter V. Repealed
  183. Chapter VI: Miscellaneous and Supplemental
  184. 65Duty to consult ratepayers.
  185. 66Judicial review.
  186. 67Functions to be discharged only by authority.
  187. 68Information required by Secretary of State.
  188. 69Interpretation etc. of Part I.
  189. Part II: Council Tax: Scotland
  190. Preliminary
  191. 70Council tax in respect of dwellings.
  192. 71Liability to be determined on a daily basis.
  193. Chargeable dwellings
  194. 72Dwellings chargeable to council tax.
  195. 73Alterations to valuation roll.
  196. 74Different amounts for dwellings in different valuation bands.
  197. Liability to tax
  198. 75Persons liable to pay council tax.
  199. 76Liability in prescribed cases.
  200. 77Liability of spouses.
  201. 77ALiability of civil partners
  202. Amounts of tax payable
  203. 78Basic amounts payable.
  204. 79Discounts.
  205. 80Reduced amounts.
  206. 80ALocal authority's power to reduce amount of tax payable
  207. Appeals
  208. 81Appeal to the First-tier Tribunal.
  209. 82Appeal procedure.
  210. New dwellings
  211. 83Completion of new dwellings.
  212. Valuation lists
  213. 84Compilation and maintenance of valuation lists.
  214. 85Distribution of lists.
  215. 86Valuation of dwellings.
  216. 87Alteration of lists.
  217. 88Compilation and maintenance of new lists.
  218. Valuation lists: supplemental
  219. 89Powers of entry.
  220. 90Information about properties.
  221. 91Information about lists.
  222. 92Information about proposals and appeals.
  223. Setting of the tax
  224. 93Setting of council tax.
  225. 94Substituted and reduced settings.
  226. 94ATransitional provisions.
  227. 95District council tax: setting and collection. Repealed
  228. 96Information.
  229. Levying and collection of the tax
  230. 97Levying and collection of council tax.
  231. Miscellaneous and supplemental
  232. 98Information required by Secretary of State.
  233. 99Interpretation of Part II.
  234. Part III: Community Charges
  235. 100Abolition of community charges.
  236. 101Transitory exemption for school leavers.
  237. 102Transitory enforcement provisions for England and Wales.
  238. Part IV: Miscellaneous
  239. Social security
  240. 103Council tax benefit.
  241. English and Welsh provisions
  242. 104Non-domestic rating, grants and funds.
  243. 105Grants to voluntary organisations.
  244. 106Council tax and community charges: restrictions on voting.
  245. Scottish provisions
  246. 107Water and sewerage charges.
  247. 108Payments to local authorities by Secretary of State.
  248. 108ASpecial grants.
  249. 109Council tax grants.
  250. 110Amendments to the 1975 Act in relation to non-domestic rates.
  251. 111Statutory and other references to rateable values etc.
  252. 112Council tax and community charges: restrictions on voting.
  253. Part V: Supplemental
  254. 113Orders and regulations.
  255. 114Power to make supplementary provision.
  256. 115Financial provisions.
  257. 116Interpretation: general.
  258. 117Minor and consequential amendments and repeals.
  259. 118Savings and transitional provisions.
  260. 119Short title, commencement and extent.
  261. Schedule 1: Persons Disregarded for Purposes of Discount : England
  262. Persons in detention
  263. 1Paragraph 1
  264. The severely mentally impaired
  265. 2Paragraph 2
  266. Persons in respect of whom child benefit is payable
  267. 3Paragraph 3
  268. Students etc.
  269. 4Paragraph 4
  270. 5Paragraph 5
  271. Hospital patients
  272. 6Paragraph 6
  273. Patients in homes in England and Wales
  274. 7Paragraph 7
  275. Patients in homes in Scotland
  276. 8Paragraph 8
  277. Care workers
  278. 9Paragraph 9
  279. Residents of certain dwellings
  280. 10Paragraph 10
  281. Persons of other descriptions
  282. 11Paragraph 11
  283. 12Paragraph 12 Repealed
  284. Schedule 1A: Council tax reduction schemes: England
  285. Interpretation
  286. 1Paragraph 1
  287. Matters to be included in schemes
  288. 2Paragraph 2
  289. Preparation of a scheme
  290. 3Paragraph 3
  291. Default scheme
  292. 4Paragraph 4
  293. Revisions to and replacement of scheme
  294. 5Paragraph 5
  295. Arrangements to deal with shortfall in council tax receipts
  296. 6Paragraph 6
  297. Provision of information to the Secretary of State
  298. 7Paragraph 7
  299. Guidance
  300. 8Paragraph 8
  301. Transitional provision
  302. 9Paragraph 9
  303. Schedule 1B: Council tax reduction schemes: Wales
  304. Interpretation
  305. 1Paragraph 1
  306. Application of schemes
  307. 2Paragraph 2
  308. Persons entitled to reductions
  309. 3Paragraph 3
  310. Reductions
  311. 4Paragraph 4
  312. Other matters
  313. 5Paragraph 5
  314. 6Paragraph 6
  315. Transitional provision
  316. 7Paragraph 7
  317. Guidance
  318. 8Paragraph 8
  319. Schedule 2: Administration
  320. Introduction
  321. 1Paragraph 1
  322. Collection of council tax
  323. 2Paragraph 2
  324. 3Paragraph 3
  325. DiscountVariations and increases
  326. 4Paragraph 4
  327. 5Paragraph 5
  328. Reductions for lump sum payment etc.
  329. 6Paragraph 6
  330. 7Paragraph 7
  331. Exempt dwellings etc.
  332. 8Paragraph 8
  333. 9Paragraph 9
  334. 10Paragraph 10
  335. Supply of information to authorities
  336. 11Paragraph 11
  337. 12Paragraph 12
  338. 13Paragraph 13
  339. 14Paragraph 14
  340. 15Paragraph 15
  341. 15AParagraph 15A
  342. 15BParagraph 15B
  343. 15CParagraph 15C
  344. 15DParagraph 15D
  345. Supply of information by authorities
  346. 16Paragraph 16
  347. 17Paragraph 17
  348. Use of information by authorities
  349. 18Paragraph 18
  350. 18AParagraph 18A
  351. Arrangements with Scottish housing bodies
  352. 19Paragraph 19
  353. Supplemental
  354. 20Paragraph 20
  355. 21Paragraph 21
  356. 22Paragraph 22
  357. Schedule 3: Penalties
  358. Failure to supply information to or notify billing authority
  359. 1Paragraph 1
  360. Failure to supply information to or notify levying authority
  361. 2Paragraph 2
  362. General
  363. 3Paragraph 3
  364. 4Paragraph 4
  365. 5Paragraph 5
  366. 6Paragraph 6
  367. Schedule 4: Enforcement: England and Wales
  368. Regulations for recovery of sums payable
  369. 1Paragraph 1
  370. Provision which may be made
  371. 2Paragraph 2
  372. Liability orders
  373. 3Paragraph 3
  374. Information
  375. 4Paragraph 4
  376. Attachment of earnings etc.
  377. 5Paragraph 5
  378. Deductions from income support
  379. 6Paragraph 6
  380. Distress
  381. 7Paragraph 7 Repealed
  382. Commitment to prison
  383. 8Paragraph 8
  384. Bankruptcy
  385. 9Paragraph 9
  386. Winding up
  387. 10Paragraph 10
  388. Charging orders
  389. 11Paragraph 11
  390. 11AParagraph 11A
  391. Relationship between remedies
  392. 12Paragraph 12
  393. Quashing of liability orders
  394. 12AParagraph 12A
  395. Magistrates and justices
  396. 13Paragraph 13
  397. Admissibility of evidence
  398. 14Paragraph 14
  399. Exclusion of certain matters
  400. 15Paragraph 15
  401. Costs
  402. 16Paragraph 16
  403. Termination of proceedings
  404. 17Paragraph 17
  405. Offences
  406. 18Paragraph 18
  407. Other enactments
  408. 19Paragraph 19
  409. Interpretation
  410. 20Paragraph 20
  411. Schedule 5: Part Residential Subjects: Scotland
  412. Addition, deletion or amendment of apportionment notes
  413. 1Paragraph 1
  414. 2Paragraph 2
  415. 3Paragraph 3
  416. Date of coming into effect of addition, deletion or amendment of apportionment note
  417. 4Paragraph 4
  418. 5Paragraph 5
  419. 6Paragraph 6
  420. Revaluation
  421. 7Paragraph 7
  422. General
  423. 8Paragraph 8
  424. 9Paragraph 9
  425. Noting of date on which alterations take effect
  426. 10Paragraph 10
  427. Notification of addition, deletion or alteration of apportionment notes
  428. 11Paragraph 11
  429. Schedule 6: Completion of New Buildings: Scotland
  430. 1Paragraph 1
  431. 2Paragraph 2
  432. 3Paragraph 3
  433. 4Paragraph 4
  434. Schedule 7: Reduction of Council Tax: Scotland
  435. Parliamentary proceedings for reduction of council tax
  436. 1Paragraph 1
  437. Procedure prior to Parliamentary proceedings
  438. 2Paragraph 2
  439. Effect of approval of report
  440. 3Paragraph 3
  441. Supplementary
  442. 4Paragraph 4
  443. Schedule 8: Enforcement: Scotland
  444. 1Paragraph 1
  445. 2Paragraph 2
  446. 3Paragraph 3
  447. 4Paragraph 4
  448. 5Paragraph 5
  449. 6Paragraph 6
  450. Schedule 9: Social Security: Council Tax Benefit
  451. Social Security Contributions and Benefits Act 1992 (c. 4)
  452. 1Paragraph 1
  453. 2Paragraph 2 Repealed
  454. 3Paragraph 3
  455. 4Paragraph 4
  456. 5Paragraph 5
  457. 6Paragraph 6
  458. 7Paragraph 7
  459. 8Paragraph 8 Repealed
  460. 9Paragraph 9
  461. 10Paragraph 10
  462. 11Paragraph 11
  463. Social Security Administration Act 1992 (c. 5)
  464. 12Paragraph 12
  465. 13Paragraph 13
  466. 14Paragraph 14
  467. 15Paragraph 15
  468. 16Paragraph 16
  469. 17Paragraph 17
  470. 18Paragraph 18 Repealed
  471. 19Paragraph 19
  472. 20Paragraph 20
  473. 21Paragraph 21 Repealed
  474. 22Paragraph 22
  475. 23Paragraph 23
  476. 24Paragraph 24
  477. 25Paragraph 25
  478. 26Paragraph 26
  479. Schedule 10: Local Government Finance: England and Wales
  480. Part I: Non-Domestic Rating
  481. Alteration of lists
  482. 1Paragraph 1
  483. Multiple moorings
  484. 2Paragraph 2
  485. Places of religious worship etc.
  486. 3Paragraph 3
  487. Valuation
  488. 4Paragraph 4
  489. Special authorities’ multipliers
  490. 5Paragraph 5
  491. Contributions
  492. 6Paragraph 6
  493. Pooling
  494. 7Paragraph 7
  495. Part II: Grants
  496. 8Paragraph 8
  497. 9Paragraph 9
  498. 10Paragraph 10
  499. 11Paragraph 11
  500. 12Paragraph 12
  501. 13Paragraph 13
  502. 14Paragraph 14
  503. 15Paragraph 15
  504. 16Paragraph 16 Repealed
  505. 17Paragraph 17
  506. 18Paragraph 18
  507. Part III: Funds
  508. 19Paragraph 19
  509. 20Paragraph 20
  510. 21Paragraph 21
  511. 22Paragraph 22
  512. 23Paragraph 23
  513. 24Paragraph 24
  514. Schedule 11: Water and Sewerage Charges: Scotland
  515. Part I: Charges for Water Services
  516. 1Paragraph 1
  517. Estimation and apportionment of expenditure
  518. 2Paragraph 2
  519. 3Paragraph 3
  520. 4Paragraph 4
  521. Direct charges
  522. 5Paragraph 5
  523. Council water charge
  524. 6Paragraph 6
  525. Liability to pay council water charge
  526. 7Paragraph 7
  527. 8Paragraph 8
  528. Setting of council water charge
  529. 9Paragraph 9
  530. 10Paragraph 10
  531. Application of provisions relating to council tax
  532. 11Paragraph 11
  533. Non-domestic water rate
  534. 12Paragraph 12
  535. Part II: Charges for Sewerage Services
  536. 13Paragraph 13
  537. Estimation and apportionment of expenditure
  538. 14Paragraph 14
  539. 15Paragraph 15
  540. 16Paragraph 16
  541. 17Paragraph 17
  542. 18Paragraph 18
  543. Non-domestic sewerage rate
  544. 19Paragraph 19
  545. 20Paragraph 20
  546. 21Paragraph 21
  547. 22Paragraph 22
  548. 23Paragraph 23
  549. Part III: Miscellaneous Provisions
  550. Accounts
  551. 24Paragraph 24 Repealed
  552. 25Paragraph 25 Repealed
  553. Tariff of charges
  554. 26Paragraph 26 Repealed
  555. 27Paragraph 27 Repealed
  556. Part IV: Amendments to the 1980 Act
  557. 28Paragraph 28
  558. 29Paragraph 29
  559. 30Paragraph 30
  560. 31Paragraph 31 Repealed
  561. 32Paragraph 32 Repealed
  562. 33Paragraph 33 Repealed
  563. 34Paragraph 34 Repealed
  564. 35Paragraph 35
  565. 36Paragraph 36 Repealed
  566. 37Paragraph 37 Repealed
  567. 38Paragraph 38
  568. Schedule 12: Payments to Local Authorities by Secretary of State: Scotland
  569. Part I: Payments to Local Authorities
  570. General
  571. 1Paragraph 1
  572. 2Paragraph 2
  573. Payment of revenue support grant and non-domestic rate income
  574. 3Paragraph 3
  575. 4Paragraph 4
  576. Secretary of State’s power on local authority’s failure to provide information
  577. 5Paragraph 5
  578. Part II: Non-Domestic Rating Accounts
  579. The accounts
  580. 6Paragraph 6
  581. Credits and debits
  582. 7Paragraph 7
  583. 8Paragraph 8
  584. Distributable amount
  585. 9Paragraph 9
  586. Part III: Contribution
  587. Non-domestic rating contributions
  588. 10Paragraph 10
  589. 11Paragraph 11
  590. 12Paragraph 12
  591. Schedule 13: Minor and Consequential Amendments
  592. Forged Transfers Act 1891 (c. 43)
  593. 1Paragraph 1
  594. Public Health (Scotland) Act 1897 (c. 38)
  595. 2Paragraph 2 Repealed
  596. Public Health Acts Amendment Act 1907 (c. 53)
  597. 3Paragraph 3
  598. Small Holdings and Allotments Act 1908 (c. 36)
  599. 4Paragraph 4
  600. 5Paragraph 5
  601. Civil Defence Act 1939 (c. 31)
  602. 6Paragraph 6 Repealed
  603. Statutory Orders (Special Procedure) Act 1945 (c. 18)
  604. 7Paragraph 7
  605. Civil Defence Act 1948 (c. 5)
  606. 8Paragraph 8
  607. Valuation and Rating (Scotland) Act 1956 (c. 60)
  608. 9Paragraph 9
  609. 10Paragraph 10
  610. Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
  611. 11Paragraph 11
  612. Stock Transfer Act 1963 (c. 18)
  613. 12Paragraph 12
  614. Industrial and Provident Societies Act 1965 (c. 12)
  615. 13Paragraph 13 Repealed
  616. Public Works Loans Act 1965 (c. 63)
  617. 14Paragraph 14
  618. General Rate Act 1967 (c. 9)
  619. 15Paragraph 15
  620. 16Paragraph 16
  621. 17Paragraph 17
  622. 18Paragraph 18
  623. 19Paragraph 19
  624. 20Paragraph 20
  625. 21Paragraph 21
  626. 22Paragraph 22
  627. 23Paragraph 23
  628. 24Paragraph 24
  629. 25Paragraph 25
  630. National Loans Act 1968 (c. 13)
  631. 26Paragraph 26
  632. International Organisations Act 1968 (c. 48)
  633. 27Paragraph 27
  634. 28Paragraph 28
  635. Development of Tourism Act 1969 (c. 51)
  636. 29Paragraph 29 Repealed
  637. Pensions (Increase) Act 1971 (c. 56)
  638. 30Paragraph 30
  639. Tribunals and Inquiries Act 1971 (c. 62)
  640. 31Paragraph 31 Repealed
  641. Local Government Act 1972 (c. 70)
  642. 32Paragraph 32
  643. 33Paragraph 33 Not yet in force
  644. 34Paragraph 34
  645. Local Government (Scotland) Act 1973 (c. 65)
  646. 35Paragraph 35
  647. 36Paragraph 36
  648. 37Paragraph 37
  649. 38Paragraph 38
  650. 39Paragraph 39
  651. 40Paragraph 40
  652. Local Government (Scotland) Act 1975 (c. 30)
  653. 41Paragraph 41
  654. 42Paragraph 42
  655. 43Paragraph 43
  656. 44Paragraph 44
  657. Local Government (Miscellaneous Provisions) Act 1976 (c.57)
  658. 45Paragraph 45
  659. Rating (Disabled Persons) Act 1978 (c. 40)
  660. 46Paragraph 46
  661. 47Paragraph 47
  662. Justices of the Peace Act 1979 (c. 55)
  663. 48Paragraph 48 Repealed
  664. Local Government, Planning and Land Act 1980 (c. 65)
  665. 49Paragraph 49
  666. Highways Act 1980 (c. 66)
  667. 50Paragraph 50
  668. New Towns Act 1981 (c. 64)
  669. 51Paragraph 51
  670. Acquisition of Land Act 1981 (c. 67)
  671. 52Paragraph 52
  672. Debtors (Scotland) Act 1987 (c. 18)
  673. 53Paragraph 53
  674. 54Paragraph 54
  675. 55Paragraph 55
  676. 56Paragraph 56
  677. Income and Corporation Taxes Act 1988 (c. 1)
  678. 57Paragraph 57 Repealed
  679. Education Reform Act 1988 (c. 40)
  680. 58Paragraph 58 Repealed
  681. Local Government Finance Act 1988 (c. 41)
  682. 59Paragraph 59
  683. 60Paragraph 60
  684. 61Paragraph 61
  685. 62Paragraph 62
  686. 63Paragraph 63
  687. 64Paragraph 64
  688. 65Paragraph 65
  689. 66Paragraph 66
  690. 67Paragraph 67
  691. 68Paragraph 68
  692. 69Paragraph 69
  693. 70Paragraph 70
  694. 71Paragraph 71
  695. 72Paragraph 72
  696. 73Paragraph 73
  697. 74Paragraph 74
  698. 75Paragraph 75
  699. 76Paragraph 76
  700. 77Paragraph 77
  701. 78Paragraph 78
  702. 79Paragraph 79
  703. 80Paragraph 80
  704. 81Paragraph 81
  705. 82Paragraph 82
  706. 83Paragraph 83
  707. 84Paragraph 84
  708. 85Paragraph 85
  709. 86Paragraph 86
  710. 87Paragraph 87
  711. 88Paragraph 88
  712. 89Paragraph 89
  713. Local Government and Housing Act 1989 (c. 42)
  714. 90Paragraph 90
  715. Town and Country Planning Act 1990 (c. 8)
  716. 91Paragraph 91
  717. Caldey Island Act 1990 (c. 44)
  718. 92Paragraph 92
  719. Natural Heritage (Scotland) Act 1991 (c. 28)
  720. 93Paragraph 93
  721. Child Support Act 1991 (c. 48)
  722. 94Paragraph 94
  723. Water Resources Act 1991 (c. 57)
  724. 95Paragraph 95
  725. 96Paragraph 96
  726. 97Paragraph 97
  727. 98Paragraph 98
  728. Land Drainage Act 1991 (c. 59)
  729. 99Paragraph 99
  730. 100Paragraph 100
  731. Schedule 14Repeals