http://www.legislation.gov.uk/ukpga/1992/14/section/76Local 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 Database2026-05-08Expert Participation2026-05-06
Local Government Finance Act 1992s. 6(2)(ea)Local Government Finance Act 2012s. 13(1)s. 13(2)Local 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 II Council Tax: Scotland Liability to tax Liability in prescribed cases.761Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection.2Subsections (3) and (4) below shall have effect in substitution for section 75 above in relation to any chargeable dwelling of a class prescribed for the purposes of this subsection, if the levying authority so determines in relation to all dwellings of that class which are situated in its area.3Where on any day this subsection has effect in relation to a dwelling, the owner of the dwelling 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 (3) above, they shall each be jointly and severally liable to pay the council tax in respect of the dwelling and that day.5Subsection (4) of section 75 above shall apply for the purposes of subsection (4) above as it applies for the purposes of subsection (3) of that section.6Regulations prescribing a class of chargeable dwellings for the purposes of subsection (1) or (2) above may provide that, in relation to any dwelling of that class, subsection (3) above shall have effect as if for the reference to the owner of the dwelling there were substituted a reference to the person falling within such description as may be prescribed.7Subsection (7) of section 72 above shall apply for the purposes of subsections (1) and (2) above as it applies for the purposes of subsection (6) of that section.S. 76 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.