http://www.legislation.gov.uk/ukpga/1992/14/section/78Local 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 Part II Council Tax: Scotland Amounts of tax payable Basic amounts payable.78Subject to sections 79 and 80 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 local 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 imposed by the local authority in whose area the dwelling is situated;D is the number of days in the financial year.
S. 78 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2, Sch.Word in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. 176(3)(a) (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)Definition of “A" in s. 78 substituted (1.4.1996) by 1994 c. 39, s. 180(1), Sch. 13 para. (with s. 128(8)); S.I. 1996/323, art. 4(1)(c)