Section 78 Basic amounts payable.C1

Scotland

Subject to sections 79 and 80 below, a person who is liable to pay council tax in respect of any chargeable dwelling and any day shall, as respects the dwelling and the day, pay to the F1local authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—

\frac{A}{D}

where—

F2“A” is the amount which, for the financial year in which the day falls and for dwellings in the valuation band listed for the dwelling, has been imposed by the local authority in whose area the dwelling is situated;

D is the number of days in the financial year.

Annotations

Textual amendments

F1: Word in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(3)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)
F2: Definition of “A" in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)

Modifications

C1: S. 78 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.