http://www.legislation.gov.uk/ssi/2016/368/article/2/madeThe Council Tax (Substitution of Proportion) (Scotland) Order 2016enKing's Printer for Scotland2017-03-08COUNCIL TAXThe Local Government Finance Act 1992 (“the 1992 Act”) provides for council tax to be payable in respect of a dwelling in Scotland by reference to which of the 8 valuation bands the dwelling falls within. Section 74(1) of that Act specifies a proportion which serves to determine the relationship between council tax levels for dwellings in the different bands within each local authority’s area. This Order substitutes a new proportion for the purposes of section 74(1). The proportion is changed for the first time since being set by the 1992 Act and the new proportion will have effect from financial year 2017-18 onwards.The Council Tax (Substitution of Proportion) (Scotland) Order 2016
Substitution of proportion2.(1)

In section 74(1) of the Local Government Finance Act 1992

Section 74(1) was amended by the Local Government etc. (Scotland) Act 1994 (c.39), Schedule 14, paragraph 1.

, for the words after “proportion—” substitute—

240: 280: 320: 360: 473: 585: 705: 882

where

240 is for dwellings listed in valuation band A, 280 is for dwellings listed in valuation band B, and so on.

.

(2)

The substitution made by paragraph (1) has effect as regards financial years beginning on or after 1st April 2017.