# The Local Government (Transitional Financial Provisions) (Scotland) Order 1996, Article 13: Property charges, taxes and rates


(1) Subject to articles 6 above and 15 and 19(2) below and to paragraph (3) below, all rights, liabilities and obligations to which a regional council are entitled or subject immediately before the transfer date wholly by virtue of their functions as the authority responsible for levying—
(a) council tax;
(b) council water charge;
(c) charges under section 49 of the Water (Scotland) Act 1980;
(d) the non-domestic rate;
(e) the non-domestic water rate;
(f) the non-domestic sewerage rate;
shall transfer on that date in accordance with paragraph (2) below.
(2) Any right, liability or obligation referred to in paragraph (1) above shall transfer to the council within the area of which is or was situated the property in respect of which the relevant tax, charge or rate is or was payable.
(3) Paragraph (1) above shall not apply to any right of a regional council to receive payment of a grant under section 69 of, or paragraph 34 of Schedule 32 to, the Local Government, Planning and Land Act 1980.

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Source: https://www.legislation.gov.uk/uksi/1996/682/article/13 (the official version)
Page: https://openlegislation.uk/local-government-transitional-financial-provisions-scotland-order-1996/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.