http://www.legislation.gov.uk/ukpga/1992/14/section/10Local Government Finance Act 1992An 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.1992-03-06texttext/xmlenStatute Law Database2025-09-15Expert Participation2025-09-10Local Government Finance Act 1992s. 6(2)(ea)Local Government Finance Act 2012s. 13(1)s. 13(2)Local Government Finance Act 1992s. 12A(1)(1A)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 18(7)(a)s. 23(7)art. 2Local Government Finance Act 1992s. 12B(1)(1A)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 18(8)(a)s. 23(7)art. 2Local Government Finance Act 1992s. 13(8)(ba)(bb)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(e)(ii)s. 23(7)Local Government Finance Act 1992s. 13(11)(12)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(2)(f)s. 23(7)Local Government Finance Act 1992s. 66(2)(bza)Local Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(6)s. 23(7)Local Government Finance Act 1992Sch. 1BLocal Government Finance (Wales) Act 2024Deddf Cyllid Llywodraeth Leol (Cymru) 2024s. 19(7)s. 23(7)Local Government Finance Act 1992ActThe Employment and Support Allowance (Transitional Provisions, Housing Benefit and Council Tax Benefit) (Existing Awards) Regulations 2010reg. 16Sch. 2reg. 1(2)
Part I Council Tax: England and WalesChapter I Main provisions Amounts of tax payable Basic amounts payable.101Subject to sections 11 to 13A 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 billing authority for the area in which the dwelling is situated an amount calculated in accordance with the formula—ADwhere—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 set by the authority for its area or (as the case may be) the part of its area in which the dwelling is situated;D is the number of days in the financial year.2For the purposes of this Part the Secretary of State may make regulations containing rules for ascertaining in what part of a billing authority’s area a dwelling is situated (whether situated in the area in fact or by virtue of regulations made under section 1(3) above).Pt. I Chapter I amended (28.11.1994) by S.I. 1994/2825, regs. 44, 49Pt. I (ss. 1-69) modified (6.3.1992) by Local Government Act 1992 (c. 19), s. 18(1)(a)(b).Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/549, art.3.Pt. I (ss. 1-69) modified (31.3.1992) by S.I. 1992/550, arts. 3, 4Pt. I (ss. 1-69) modified (28.11.1994) by S.I. 1994/2825, reg. 3Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 7Pt. 1 modified (24.12.2008) by The Local Government (Structural Changes) (Finance) Regulations 2008 (S.I. 2008/3022), regs. 1(2), 8Word in s. 10(1) substituted (31.10.2012) by Local Government Finance Act 2012 (c. 17), Sch. 4 para. 4