Section 1 Council tax in respect of dwellings.
England and Wales
As regards the financial year beginning in 1993 and subsequent financial years, each billing authority shall, in accordance with this Part, levy and collect a tax, to be called council tax, which shall be payable in respect of dwellings situated in its area.
In this Part “billing authority” means—
in relation to England, a district council or London borough council, the Common Council or the Council of the Isles of Scilly, and
in relation to Wales, a county council or county borough council.
For the purposes of this Part the Secretary of State may make regulations containing rules for treating a dwelling as situated in a billing authority’s area if part only of the dwelling falls within the area.
Annotations
Textual amendments
- F1
S. 1(2) substituted (3.4.1995 subject to art. 6(2) of the commencing S.I.) by 1994 c. 19, s. 35(5) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2)); S.I. 1995/852, arts. 6(1)(2)
Modifications
- C1
S. 1(3) modified (W.) (1.7.1999) by S.I. 1999/672, art. 5, Sch. 2
Notes on Part I
Modifications
- C1
Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).
- C2
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.
- C3
Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4
Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3
- C4
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8
- C5
Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7
Notes on Chapter I
Modifications
- C1
Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49