http://www.legislation.gov.uk/ukpga/1992/14/section/7Local 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 Participation2025-09-10
Local 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. 16 Sch. 2reg. 1(2)
Part I Council Tax: England and WalesChapter I Main provisions Liability to tax Liability in respect of caravans and boats.71Subsections (2) to (4) below shall have effect in substitution for section 6 above in relation to any chargeable dwelling which consists of a pitch occupied by a caravan, or a mooring occupied by a boat.2Where on any day the owner of the caravan or boat is not, but some other person is, a resident of the dwelling, that other person shall be liable to pay the council tax in respect of the dwelling and that day.3Where on any day subsection (2) above does not apply, the owner of the caravan or boat shall be liable to pay the council tax in respect of the dwelling and that day.4Where on any day two or more persons fall within subsection (2) or (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.5Subsections (4) and (4A) of section 6 above shall apply for the purposes of subsection (4) above as they apply for the purposes of subsection (3) of that section.6In this section “caravan” shall be construed in accordance with Part I of the Caravan Sites and Control of Development Act 1960.7Any reference in this section to the owner of a caravan or boat shall be construed—ain relation to a caravan or boat which is subject to an agreement for hire-purchase or conditional sale, as a reference to the person in possession under the agreement;bin relation to a caravan or boat which is subject to a bill of sale or mortgage, as a reference to the person entitled to the property in it apart from the bill or mortgage.1960 c. 62. 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), 8Words in s. 7(5) substituted (1.4.2022) by The Council Tax (Joint and Several Liability of Care Leavers) (Wales) Regulations 2022 (S.I. 2022/210), regs. 1(2), 2(3)