Local Government Finance Act 1992 in Scotland
1992 c. 14 · Enacted 6 March 1992 · Extends to England, Wales and Scotland
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
- Chapter I: Main provisions
- Preliminary
- 2Liability to tax determined on a daily basis.
- Chargeable dwellings
- 4Dwellings chargeable to council tax.
- 7Liability in respect of caravans and boats.
- 8Liability in prescribed cases.
- 11CHigher amount for dwellings occupied periodically: England
- 11DSection 11C: regulations
- 13BTransitional arrangements
- 14ARegulations about powers to require information
- 14CRegulations about penalties
- 14DSections 14A to 14C: supplementary
- 15Valuation tribunals.
- 16Appeals: general.
- Miscellaneous
- Preliminary
- 20Listing officers.
- 22AAmalgamated valuation lists for Welsh billing authorities.
- 23Contents of lists.
- 25APowers of entry: England
- 29Information about proposals and appeals.
- Setting of amounts
- 31BCalculation of basic amount of tax by authorities in England
- 36ASubstitute calculations: England
- Supplemental
- 38Information for purposes of Chapter III.
- Preliminary
- Issue of precepts
- Calculations by major precepting authorities
- 42BCalculation of basic amount of tax by authorities in England
- Calculations by local precepting authorities
- 49ACalculation of council tax requirement by authorities in England
- 49BSubstitute calculations
- 51Substitute calculations.
- Supplemental
- 52Information for purposes of Chapter IV.
- Interpretation of Chapter
- 52ZAInterpretation of Chapter
- Determination of whether increase excessive
- 52ZBDuty to determine whether council tax excessive
- 52ZEAlternative notional amounts
- Excessive increase in council tax by billing authority
- 52ZIFailure to hold referendum
- Excessive increase in council tax by precepting authority
- 52ZLLocal precepting authority's duty to make substitute calculations
- 52ZMLocal precepting authority's duty to notify appropriate billing authority
- 52ZNArrangements for referendum
- 52ZPFailure to hold referendum
- Regulations about referendums
- Directions that referendum provisions are not to apply
- 52ZRDirection that referendum provisions are not to apply
- 52ZSDirections to billing authorities
- 52ZTDirections to major precepting authorities
- 52ZUDirections to the Greater London Authority
- 52ZVDirections to local precepting authorities
- 52ZWFurther provisions about directions
- Meaning of basic amount of council tax
- 52ZYInformation for purposes of Chapter 4ZA
- Chapter IVA: LIMITATION OF COUNCIL TAX AND PRECEPTS
- Introduction
- Designation or nomination
- Designation for year under consideration
- Nomination
- Designation after previous designation
- Position after designation under section 52M or 52P
- Supplemental
- Part II: Council Tax: Scotland
- Preliminary
- 70Council tax in respect of dwellings.
- 71Liability to be determined on a daily basis.
- Chargeable dwellings
- 72Dwellings chargeable to council tax.
- 73Alterations to valuation roll.
- 74Different amounts for dwellings in different valuation bands.
- Liability to tax
- 75Persons liable to pay council tax.
- 76Liability in prescribed cases.
- 77Liability of spouses.
- 77ALiability of civil partners
- Amounts of tax payable
- 78Basic amounts payable.
- 79Discounts.
- 80Reduced amounts.
- 80ALocal authority's power to reduce amount of tax payable
- Appeals
- 81Appeal to the First-tier Tribunal.
- 82Appeal procedure.
- New dwellings
- 83Completion of new dwellings.
- Valuation lists
- 84Compilation and maintenance of valuation lists.
- 85Distribution of lists.
- 86Valuation of dwellings.
- 87Alteration of lists.
- 88Compilation and maintenance of new lists.
- Valuation lists: supplemental
- 89Powers of entry.
- 90Information about properties.
- 91Information about lists.
- 92Information about proposals and appeals.
- Setting of the tax
- 93Setting of council tax.
- 94Substituted and reduced settings.
- 94ATransitional provisions.
- 95District council tax: setting and collection. Repealed
- 96Information.
- Levying and collection of the tax
- 97Levying and collection of council tax.
- Miscellaneous and supplemental
- 98Information required by Secretary of State.
- 99Interpretation of Part II.
- Part III: Community Charges
- 100Abolition of community charges.
- 101Transitory exemption for school leavers.
- Part IV: Miscellaneous
- Social security
- 103Council tax benefit.
- 104Non-domestic rating, grants and funds.
- 105Grants to voluntary organisations.
- Scottish provisions
- 107Water and sewerage charges.
- 108Payments to local authorities by Secretary of State.
- 108ASpecial grants.
- 109Council tax grants.
- 110Amendments to the 1975 Act in relation to non-domestic rates.
- 111Statutory and other references to rateable values etc.
- 112Council tax and community charges: restrictions on voting.
- Part V: Supplemental
- 113Orders and regulations.
- 114Power to make supplementary provision.
- 115Financial provisions.
- 116Interpretation: general.
- 117Minor and consequential amendments and repeals.
- 118Savings and transitional provisions.
- 119Short title, commencement and extent.
- Persons in detention
- 1Paragraph 1
- The severely mentally impaired
- 2Paragraph 2
- Persons in respect of whom child benefit is payable
- 3Paragraph 3
- Students etc.
- 4Paragraph 4
- 5Paragraph 5
- Hospital patients
- 6Paragraph 6
- Patients in homes in England and Wales
- 7Paragraph 7
- Patients in homes in Scotland
- 8Paragraph 8
- Care workers
- 9Paragraph 9
- Residents of certain dwellings
- 10Paragraph 10
- Persons of other descriptions
- 11Paragraph 11
- Schedule 1A: Council tax reduction schemes: England
- Interpretation
- 1Paragraph 1
- Matters to be included in schemes
- 2Paragraph 2
- Preparation of a scheme
- 3Paragraph 3
- Default scheme
- 4Paragraph 4
- Revisions to and replacement of scheme
- 5Paragraph 5
- Arrangements to deal with shortfall in council tax receipts
- 6Paragraph 6
- Provision of information to the Secretary of State
- 7Paragraph 7
- Guidance
- 8Paragraph 8
- Transitional provision
- 9Paragraph 9
- Schedule 1B: Council tax reduction schemes: Wales
- Interpretation
- 1Paragraph 1
- Application of schemes
- 2Paragraph 2
- Persons entitled to reductions
- 3Paragraph 3
- Reductions
- 4Paragraph 4
- Other matters
- 5Paragraph 5
- 6Paragraph 6
- Transitional provision
- 7Paragraph 7
- Guidance
- 8Paragraph 8
- Schedule 2: Administration
- Introduction
- 1Paragraph 1
- Collection of council tax
- 2Paragraph 2
- 3Paragraph 3
- DiscountVariations and increases
- 5Paragraph 5
- Reductions for lump sum payment etc.
- 6Paragraph 6
- 7Paragraph 7
- Exempt dwellings etc.
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- Supply of information to authorities
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 15AParagraph 15A
- 15BParagraph 15B
- 15CParagraph 15C
- 15DParagraph 15D
- Supply of information by authorities
- 16Paragraph 16
- 17Paragraph 17
- Use of information by authorities
- 18Paragraph 18
- 18AParagraph 18A
- Arrangements with Scottish housing bodies
- 19Paragraph 19
- Supplemental
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- Schedule 3: Penalties
- Failure to supply information to or notify billing authority
- 1Paragraph 1
- Failure to supply information to or notify levying authority
- 2Paragraph 2
- General
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Regulations for recovery of sums payable
- Provision which may be made
- 2Paragraph 2
- Liability orders
- 3Paragraph 3
- Information
- 4Paragraph 4
- Attachment of earnings etc.
- Deductions from income support
- Distress
- Commitment to prison
- Bankruptcy
- 9Paragraph 9
- Winding up
- 10Paragraph 10
- 11AParagraph 11A
- Relationship between remedies
- Quashing of liability orders
- 12AParagraph 12A
- Magistrates and justices
- 13Paragraph 13
- Admissibility of evidence
- 14Paragraph 14
- Exclusion of certain matters
- 15Paragraph 15
- Costs
- 16Paragraph 16
- Termination of proceedings
- 17Paragraph 17
- Offences
- 18Paragraph 18
- Other enactments
- Interpretation
- 20Paragraph 20
- Schedule 5: Part Residential Subjects: Scotland
- Addition, deletion or amendment of apportionment notes
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- Date of coming into effect of addition, deletion or amendment of apportionment note
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Revaluation
- 7Paragraph 7
- General
- 8Paragraph 8
- 9Paragraph 9
- Noting of date on which alterations take effect
- 10Paragraph 10
- Notification of addition, deletion or alteration of apportionment notes
- 11Paragraph 11
- Schedule 6: Completion of New Buildings: Scotland
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Schedule 7: Reduction of Council Tax: Scotland
- Parliamentary proceedings for reduction of council tax
- 1Paragraph 1
- Procedure prior to Parliamentary proceedings
- 2Paragraph 2
- Effect of approval of report
- 3Paragraph 3
- Supplementary
- 4Paragraph 4
- Schedule 8: Enforcement: Scotland
- 1Paragraph 1
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- Schedule 9: Social Security: Council Tax Benefit
- Social Security Contributions and Benefits Act 1992 (c. 4)
- 1Paragraph 1
- 2Paragraph 2 Repealed
- 3Paragraph 3
- 4Paragraph 4
- 5Paragraph 5
- 6Paragraph 6
- 7Paragraph 7
- 8Paragraph 8 Repealed
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- Social Security Administration Act 1992 (c. 5)
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18 Repealed
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21 Repealed
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- 26Paragraph 26
- Alteration of lists
- 1Paragraph 1
- Multiple moorings
- 2Paragraph 2
- Places of religious worship etc.
- 3Paragraph 3
- Valuation
- 4Paragraph 4
- Special authorities’ multipliers
- 5Paragraph 5
- Contributions
- Pooling
- 7Paragraph 7
- Part II: Grants
- 8Paragraph 8
- 9Paragraph 9
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- 13Paragraph 13
- 14Paragraph 14
- 15Paragraph 15
- 17Paragraph 17
- 18Paragraph 18
- Part III: Funds
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- Schedule 11: Water and Sewerage Charges: Scotland
- Part I: Charges for Water Services
- 1Paragraph 1
- Estimation and apportionment of expenditure
- 2Paragraph 2
- 3Paragraph 3
- 4Paragraph 4
- Direct charges
- 5Paragraph 5
- Council water charge
- 6Paragraph 6
- Liability to pay council water charge
- 7Paragraph 7
- 8Paragraph 8
- Setting of council water charge
- 9Paragraph 9
- 10Paragraph 10
- Application of provisions relating to council tax
- 11Paragraph 11
- Non-domestic water rate
- 12Paragraph 12
- Part II: Charges for Sewerage Services
- 13Paragraph 13
- Estimation and apportionment of expenditure
- 14Paragraph 14
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- Non-domestic sewerage rate
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- Part III: Miscellaneous Provisions
- Accounts
- 24Paragraph 24 Repealed
- 25Paragraph 25 Repealed
- Tariff of charges
- 26Paragraph 26 Repealed
- 27Paragraph 27 Repealed
- Part IV: Amendments to the 1980 Act
- 28Paragraph 28
- 29Paragraph 29
- 30Paragraph 30
- 31Paragraph 31 Repealed
- 32Paragraph 32 Repealed
- 33Paragraph 33 Repealed
- 34Paragraph 34 Repealed
- 35Paragraph 35
- 36Paragraph 36 Repealed
- 37Paragraph 37 Repealed
- 38Paragraph 38
- Schedule 12: Payments to Local Authorities by Secretary of State: Scotland
- Part I: Payments to Local Authorities
- General
- 1Paragraph 1
- 2Paragraph 2
- Payment of revenue support grant and non-domestic rate income
- 3Paragraph 3
- 4Paragraph 4
- Secretary of State’s power on local authority’s failure to provide information
- 5Paragraph 5
- Part II: Non-Domestic Rating Accounts
- The accounts
- 6Paragraph 6
- Credits and debits
- 7Paragraph 7
- 8Paragraph 8
- Distributable amount
- 9Paragraph 9
- Part III: Contribution
- Non-domestic rating contributions
- 10Paragraph 10
- 11Paragraph 11
- 12Paragraph 12
- Schedule 13: Minor and Consequential Amendments
- Forged Transfers Act 1891 (c. 43)
- 1Paragraph 1
- Public Health (Scotland) Act 1897 (c. 38)
- 2Paragraph 2 Repealed
- Public Health Acts Amendment Act 1907 (c. 53)
- 3Paragraph 3
- Small Holdings and Allotments Act 1908 (c. 36)
- 4Paragraph 4
- 5Paragraph 5
- Civil Defence Act 1939 (c. 31)
- 6Paragraph 6 Repealed
- Statutory Orders (Special Procedure) Act 1945 (c. 18)
- 7Paragraph 7
- Civil Defence Act 1948 (c. 5)
- 8Paragraph 8
- Valuation and Rating (Scotland) Act 1956 (c. 60)
- 9Paragraph 9
- 10Paragraph 10
- Local Government (Financial Provisions etc.) (Scotland) Act 1962 (c. 9)
- 11Paragraph 11
- Stock Transfer Act 1963 (c. 18)
- 12Paragraph 12
- Industrial and Provident Societies Act 1965 (c. 12)
- 13Paragraph 13 Repealed
- Public Works Loans Act 1965 (c. 63)
- 14Paragraph 14
- General Rate Act 1967 (c. 9)
- 15Paragraph 15
- 16Paragraph 16
- 17Paragraph 17
- 18Paragraph 18
- 19Paragraph 19
- 20Paragraph 20
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 24Paragraph 24
- 25Paragraph 25
- National Loans Act 1968 (c. 13)
- 26Paragraph 26
- International Organisations Act 1968 (c. 48)
- 27Paragraph 27
- 28Paragraph 28
- Development of Tourism Act 1969 (c. 51)
- 29Paragraph 29 Repealed
- Pensions (Increase) Act 1971 (c. 56)
- 30Paragraph 30
- Tribunals and Inquiries Act 1971 (c. 62)
- 31Paragraph 31 Repealed
- Local Government Act 1972 (c. 70)
- 32Paragraph 32
- 33Paragraph 33 Not yet in force
- 34Paragraph 34
- Local Government (Scotland) Act 1973 (c. 65)
- 35Paragraph 35
- 36Paragraph 36
- 37Paragraph 37
- 38Paragraph 38
- 39Paragraph 39
- 40Paragraph 40
- Local Government (Scotland) Act 1975 (c. 30)
- 41Paragraph 41
- 42Paragraph 42
- 43Paragraph 43
- 44Paragraph 44
- Local Government (Miscellaneous Provisions) Act 1976 (c.57)
- 45Paragraph 45
- Rating (Disabled Persons) Act 1978 (c. 40)
- 46Paragraph 46
- 47Paragraph 47
- Justices of the Peace Act 1979 (c. 55)
- 48Paragraph 48 Repealed
- Local Government, Planning and Land Act 1980 (c. 65)
- 49Paragraph 49
- Highways Act 1980 (c. 66)
- 50Paragraph 50
- New Towns Act 1981 (c. 64)
- 51Paragraph 51
- Acquisition of Land Act 1981 (c. 67)
- 52Paragraph 52
- Debtors (Scotland) Act 1987 (c. 18)
- 53Paragraph 53
- 54Paragraph 54
- 55Paragraph 55
- 56Paragraph 56
- Income and Corporation Taxes Act 1988 (c. 1)
- 57Paragraph 57 Repealed
- Education Reform Act 1988 (c. 40)
- 58Paragraph 58 Repealed
- Local Government Finance Act 1988 (c. 41)
- 59Paragraph 59
- 60Paragraph 60
- 61Paragraph 61
- 62Paragraph 62
- 63Paragraph 63
- 64Paragraph 64
- 65Paragraph 65
- 66Paragraph 66
- 67Paragraph 67
- 68Paragraph 68
- 69Paragraph 69
- 70Paragraph 70
- 71Paragraph 71
- 72Paragraph 72
- 73Paragraph 73
- 74Paragraph 74
- 75Paragraph 75
- 76Paragraph 76
- 77Paragraph 77
- 78Paragraph 78
- 79Paragraph 79
- 80Paragraph 80
- 81Paragraph 81
- 82Paragraph 82
- 83Paragraph 83
- 84Paragraph 84
- 85Paragraph 85
- 86Paragraph 86
- 87Paragraph 87
- 88Paragraph 88
- 89Paragraph 89
- Local Government and Housing Act 1989 (c. 42)
- 90Paragraph 90
- Town and Country Planning Act 1990 (c. 8)
- 91Paragraph 91
- Caldey Island Act 1990 (c. 44)
- 92Paragraph 92
- Natural Heritage (Scotland) Act 1991 (c. 28)
- 93Paragraph 93
- Child Support Act 1991 (c. 48)
- 94Paragraph 94
- Water Resources Act 1991 (c. 57)
- 95Paragraph 95
- 96Paragraph 96
- 97Paragraph 97
- 98Paragraph 98
- Land Drainage Act 1991 (c. 59)
- 99Paragraph 99
- 100Paragraph 100
- Schedule 14Repeals